employer’s guide to child support€¦ · as an employer, you are a key partner in washington...
TRANSCRIPT
Employer’s Guide to Child Support
As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child support services through Washington State. Thank you!
This guide is designed to provide you with the information needed to fulfill your responsibilities under federal and state law. This includes reporting newly hired employees, withholding and sending child support payments and enrolling employees and their children in medical insurance plans.
With your support, we can work together to improve the lives of children.
If you have questions, please contact us.
Toll-Free: 800-591-2760
E-mail: [email protected]
DCS Web: www.childsupportonline.wa.gov
Write: Division of Child Support PO Box 11520 Tacoma, WA 98411-5520
Send Payments: WSSR PO Box 45868 Olympia, WA 98504-5868
Child Support Laws:Each section of this Guide includes legal citations from the Code of Federal Regulations (CFR), Revised Code of Washington (RCW), and Washington Administrative Code (WAC).
Law Web Sites:http://www.gpo.gov
http://apps.leg.wa.gov/rcw
http://apps.leg.wa.gov/wac
Tribal Employers:
Employer instructions differ for tribal enterprises and Indian-owned businesses located on reservations or trust land. The sovereign status of each Tribe influences child support procedures. Some Indian tribes have cooperative agreements with the Department of Social and Health Services, Division of Child Support (DCS), while others have their own child support programs, laws and policies. Call us and ask for the Regional Tribal Liaison. Or go to the Tribal Web Site at: www.dshs.wa.gov/esa/division-child-support/tribal-relations
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Region 2
Region 3
Region 1
P A C I F I CCounty
G R A Y S H A R B O RCounty
J E F F E R S O NCounty
C L A L L A MCounty
M A S O NCounty
T H U R S T O NCounty
L E W I SCounty
S K A M A N I ACounty
C O W L I T ZCounty
C L A R KCounty
K L I C K I T A TCounty
Y A K I M ACounty
K I T T I T A SCounty
P I E R C ECounty
K I N GCounty
C H E L A NCounty
S N O H O M I S HCounty
S K A G I TCounty
W H A T C O MCounty
O K A N O G A NCounty
F E R R YCounty
S T E V E N SCounty
P E N DO R E I L L E
County
S P O K A N ECounty
L I N C O L NCounty
W H I T M A NCounty
A D A M SCounty
G R A N TCounty
D O U G L A SCounty
F R A N K L I NCounty
W A L L A W A L L ACounty
C O L U M B I ACounty
G A R F I E L DCounty
A S O T I NCounty
B E N T O NCounty
KITSAPCounty
YakamaNationCowlitzTribe
MuckleshootTribe
PuyallupTribe
SnoqualmieTribe
QuinaultNation
Chehalis ConfederatedTribe
HohTribe
QuileuteTribe
MakahTribe
Lower Elwha KlallamTribe
SuquamishTribe
Squaxin IslandTribe
NisquallyTribe
StillaguamishTribe
TulalipTribes
NooksackTribe
Upper SkagitTribe
SwinomishTribeSamishNation
Sauk-SuiattleTribe
LummiNation
Colville ConfederatedTribes
SpokaneTribe
KalispelTribe
ColvilleConfederatedTribes
Colville ConfederatedTribes
Jamestown S’KlallamTribe
Port Gamble S’KlallamTribe
SkokomishTribe
S A N J U A NCounty
I S L A N DCounty
Shoalwater BayTribe
WAHKIAKUMCounty
DCS Offices
Everett: Toll-free 800-729-7580 or 425-438-4800
Kennewick: Toll-free 800-345-9981 or 509-374-2000
Olympia: Toll-free 800-345-9964 or 360-664-6900
Seattle: Toll-free 800-526-8658 or 206-341-7000
Spokane: Toll-free 800-345-9982 or 509-363-5000
Tacoma: Toll-free 800-345-9976 or 253-597-3700
Vancouver: Toll-free 800-345-9984 or 360-696-6100
Wenatchee: Toll-free 800-535-1113 or 509-886-6800
Yakima: Toll-free 800-441-0859 or 509-249-6000
DCS Headquarters: Toll-free 800-457-6202 or 360-664-5000
Contact DCSDSHS Regions
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New Hire ReportingWashington State employers must report all newly hired employees to the Washington State Support Registry (WSSR), which is maintained by DCS. We use this information to collect child support.
Labor and Industries and the Employment Security Department also use new hire information to identify fraudulent accident and unemployment claims.
A newly hired employee is defined as one who has never worked for you before, or a former employee who has come back after a separation of at least sixty consecutive days.
Report all newly hired or rehired employees: • Reportwithin20daysofthehireorrehiredate.• Ifthisisyourfirsttimereporting,reporteveryonesinceyourlastquarterlyreport
to Employment Security.• Reportevenifmorethan20dayspassedsinceyouhiredtheemployee.• Reportallhiresregardlessofage,genderorhoursworked.
Include in the report
Employee Information:• Name• Address• SocialSecurityNumber• DateofBirth• DateofHire(firstdaytheemployeeworksforpay.Forarehiredemployee,report
the date the employee returned to work for pay.)
Employer Information:• BusinessName• BusinessAddress• FederalEmployerIdentificationNumber(FEIN)
Reporting Methods:• Internet:https://secure.dshs.wa.gov/dcsonline/ Provides an E-mail Report Confirmation.• Faxreportsto:800-782-0624• Phonereportsto:800-562-0479
Multi-State Employer Registration:EmployersdoingbusinessintwoormorestatesmustregisterwiththeNationalNewHire Program and report all new hires to one state.
Registration options:• Online:https://ocsp.acf.hhs.gov/OCSE/• Fax:410-277-9325• Phone:410-277-9470• Include:Businessname,address,phonenumber,andFederalEmployer
IdentificationNumber(FEIN)Law:45CFR303.108,RCW26.23.040,WAC388-14A-8200
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Wage WithholdingStateandfederallawrequireDCSissueawageorincomewithholdingnoticewhenan employee’s child support order contains withholding language.
DCS sends a withholding notice even if the employee (or independent contractor) is not behind in child support payments.
• Noticesareeffectivethedaytheyarereceived.• StateandFederallawsdonotrequireDCStogivetheemployeeadvancenotice.• DCSsendswithholdingnoticesbyregularmail,certifiedmailorpersonalservice.• Youmustreturnthe“Answer”formwithin20daysafterreceivingthenotice.
Withholding:• WithholdtheamountaskedforontheformandsendittoDCSwithin7working
days of each payday.• Statelawdoesnotallowwithholdingofmorethan50percentoftheemployee’s
net income (disposable earnings).• Disposableearningsarethewagesleftaftertakingouttaxesandmandatoryfees.• TaxdeductionsincludeFICA,incometaxes,LaborandIndustries(unemployment
insurance).• Feesincludeuniondues,andsomeretirementdeductions.• Wagesofanindependentcontractororemployeeincludebonuses,commissions
and draws against earnings. • Tipsandgratuitiesunderanemployer’scontrolare subject to collection action. • Converthousing,rentandotherbenefitspaidinsteadofwagestodollaramounts
and count them as part of net wages.
Other States’ Withholding Orders:• ThefederalincomewithholdingordermaycomefromWashingtonoranyother
state.• FollowWashingtonStatelawanddonotexceedthe50percentofnetwithholding
limit.• Ifyoureceiveordersfrommorethanonestatetellingyoutowithholdfromthe
parent’s earnings, call us immediately at: 800-457-6202.
Failure to Withhold:• DCSholdsemployersresponsibleforpaymentofallchildsupportmoneyrequired
to be taken from wages.• Yourfailuretohonoranotice,ordeductandsendwagestoDCScanresultina
finding of liability for the full child support debt and a fine.
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Calculating Payroll:• Thewithholdingordertellsyoutowithholdaspecificamounteachpayperiod
(monthly, semi-monthly, biweekly, or weekly).
Fee for Administrative Set-up:• Employerscantakeaonetimefeeof$10fromtheemployee’swagesandcan
take$1fromeachfuturepaycheck.
Release:• Donotstoptakingpayrolldeductionsuntilyoureceiveanofficialwrittenrelease
from DCS.
Employee Termination:• TellDCSimmediatelywhenanemployeenolongerworksforyou.• Stateandfederallawsdonotallowanemployertoendtheemploymentorrefuse
to hire an individual because they have a child support order.• Iffoundliableincourt,theemployercanbechargedapenaltyofdoublethe
employee’s lost wages plus attorney’s fees.
Employee Questions:• ReferemployeeinquiriestotheDCSFieldOfficelistedonthenotice.Law:45CFR302.32,45CFR303.100,RCW26.23.060,RCW26.23.080,RCW26.23.090,WAC388-14A-4000
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Electronic Funds Transfer (EFT)DCS encourages employers to send withheld support money by Electronic Funds Transfer using Electronic Data Interchange (EFT/EDI).
EFT/EDI transactions are cheaper, faster, and safer to send and receive than paper checks. DCS offers several free EFT/EDI choices to meet the needs of any size employer.
Internet: https://secure.dshs.wa.gov/dcsonline/ • DCSChildSupportOnlinePaymentServices(DCSOnline),availablethrough
Secure Access Washington (SAW), is secure, providing 128-bit encryption.• DCSOnlineoffers“on-line”authorization.• Tomakepayments,userscreatetheirownUserID,password,andregistertheir
bank account. • Youcanbuildanemployeedatafilewithinthewebsiteoruploadanexistingpayroll
file and change it as needed. • Selectpaymentdeliverydates.• Schedulefuturepayments.• Asinglebankdebittransactionhandlesmultipleemployeepayments.• DCSOnlineisflexibleandconvenient.Repetitive Automated Clearing House (ACH) Debit:• EmployersauthorizeDCStoautomaticallytakethepaymentfromtheirbank
account.• Deductionshappenonthesameday(s)eachmonthuntiltheemployertellsDCSto
stop.• Repetitivedebitworkswellforemployerswitharelativelysmall,stablework-force,
when employee payment amounts do not change.
ACH Credit• FundsaretransferredtotheDCSbankaccountusinganACHcredittransaction
similar to a direct deposit. • TheemployeeidentificationandpaymentinformationissentintheformofanEDI
addenda record through the ACH network with the EFT payment. • EmployersshouldcontacttheirownfinancialinstitutiontodetermineitsEFT/
EDI capabilities, to seek assistance with formats, standards, and technical requirementstoimplementthisapplication,andanycostsassociatedwiththesetransactions.
• DCScanacceptpaymentsintheCorporateCreditorDebitwithaddenda(CCD+)and Corporate Trade Exchange (CTX) standardized child support formats.
For more detailed information, call 800-468-7422 or 360-664-5103
Law:45CFR303.6,RCW26.23.070
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Medical Insurance EnrollmentDCSsendstheNationalMedicalSupportNotice(NMSN)withanOrdertoWithhold Income or by itself.
TheNMSNcontainstwoseparatesections–PartAandPartB:
Part A contains the following:
• CoverLetterforPartA,NoticetoWithholdforHealthCareCoverage.• PartA,NoticetoWithholdforHealthCareCoverage.• EmployerResponseform.• InstructionstoEmployer.
Part B contains the following:
• CoverLetterforPartB,MedicalSupportNoticetoPlanAdministrator.• WashingtonStateAddendumtoBox2ofPlanAdministratorResponse.• PartB,MedicalSupportNoticetoPlanAdministrator.• PlanAdministratorResponseform.• InstructionstoPlanAdministrator.
Enrolling both the employee and the children:• ThepremiumlimitshownontheNMSNappliesonlytotheextracostthe
employee pays for the children’s coverage.• Example:
Employeepluschildren $85eachmonth Employeeonlycost -33eachmonth
Costofchildren’scoverage $52eachmonth
Inthisexample,thepremiumlimitontheNoticeis$60.Thecostofaddingthechildrenis$52($8lessthanthepremiumlimit).Theemployermustenrollboththe employee and children.
Medical insurance provided through a union:• SendtheentirePartBsectiontotheunion’sthirdpartyadministratorwithin
20businessdaysafterthedateoftheNotice.
Insurance benefits handled by a third party:• SendtheentirePartBsectiontothebenefitsofficewithin20businessdays
afterthedateoftheNotice.
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Employers handling their own enrollments:• FollowthePartA,“InstructionstoEmployer”andPartB,“InstructionstoPlan
Administrator”.• Enrollthechildrenintheemployee’sinsuranceplanorinaninsuranceplanthatis
available within the premium limit stated in the notice. • Medicalinsuranceenrollmenthaspriorityoverdentalinsuranceenrollment.• Iftheinsurerrequiresemployeeenrollmenttoenrollthechildren,enrollboththe
employee and children. [SeetheUnlawfulRefusaltoEnrollparagraphinthe“InstructionstoPlan
Administrator”.]• Withholdthepremiumfromtheemployee’swagesandforwardthepremiumtothe
insurance company.• Completethe“PlanAdministratorResponse”formandthe“WashingtonState
AddendumtoBox2ofPlanAdministratorResponse”.• SendbothformstoDCSwithin40businessdaysafterthedateoftheNotice.
More than one notice for an employee:• DCSsendsaseparateNMSNforeachchildsupportcaseanemployeemayhave.• AddtheinsurancepremiumsofallNMSNstofindthetotalpremiumlimit.
Do not enroll the children when:• Thechildren’sportionoftheinsurancepremiumexceedsthelimitstatedonthe
Notice(s)orwhen:• Thechildren’sportionoftheinsurancepremiumplustheamounttakenforchild
support exceeds 50 percent of the employee’s net disposable earnings.• MarkBox5onthe“EmployerResponse”form,andnotethepremiumamount.• Returnthe“EmployerResponse”formtoDCS.
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No medical insurance offered:• MarkBox2or3onthe“EmployerResponse”formandreturntheformtoDCS
within20businessdaysafterthedateoftheNotice.
Removing Children from the Insurance Coverage:• DCSsendsawrittenReleasewhentheemployeeisnolongerobligatedtoprovide
medical insurance for the children.• TheReleasemeanstheemployerdoesnothavetoenroll,orkeepthechildrenonthe
plan(s), if the employee chooses to drop them from coverage.• Donotremovethechildrenfromtheinsuranceplan(s)unlesstoldtodosobythe
employee. The employee may want to keep the children on the insurance plan(s) voluntarily.
• Theemployercanremovethechildrenfromtheinsuranceplan(s)withoutareleasewhen the children no longer meet the eligibility rules of the plan(s).
• TellDCSwhenchildrenareremovedfromcoverageoraremovedtoanewinsurancecarrier.
For More Information about Medical Insurance Enforcement and Enrollment• Visitourwebsitehttps://www.dshs.wa.gov/esa/faq?field_topic_value=childmedical• SeeTopic:NationalMedicalSupportNotice• SeeTopic:MedicalQ&A• CalltheDCSfieldofficethatsentyoutheNMSN
Law:45CFR302.80,45CFR303.30,45CFR303.31,45CFR303.32,RCW26.09.105,RCW26.18.180,RCW26.18.170,RCW26.23.050(5),WAC388-14A-3125,WAC388-14A-4100through4175,RCW48.01.235
EF
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uth
ori
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Employer Authorization Agreement for Electronic Funds Transfer (EFT) of Child Support PaymentsWritten authorization is not needed for Internet www.dcsonline.dshs.wa.gov. Use for ACH Credit Authorization or Repetitive Debit
Authorization
BusinessNameFEINDateoffirstpayment(optional)
Contact Person Title Phone
MailingAddressEmailAddress
City State Zip
EFT Options:
ACH Credit with Addenda
CCD+CTX
TheWashingtonStateDivisionofChildSupport(DCS)isherebyrequestedtograntauthorityfortheabovenamedbusinesstoinitiate
ACH CREDIT transactions to the DCS bank account for child support payments.
DCSbankaccountinformationwillbesenttoyouuponreceiptofthisform.**AuthorizationisNOTgrantedforDEBITentriestothe
DCS bank account.
Signature Title Date
For Repetitive Debits, complete this section:
ACH Debit (Repetitive-DCS Initiated)
NumberofEmployees
Date(s)ofPayment(Datesofthemonth–mustbenumeric)
Attach detailed listing with name, social security number and amount for each employee.
The Washington State Division of Child Support is hereby authorized to initiate debit entries to the bank account identified below, and
the bank is authorized to debit such account. This authority is to remain
in effect until mutual agreement between the Employer and DCS.
Signature Title Date
BankName
Branch Address Branch Telephone
ABARoutingNumber AccountNumber(Pleaseattachavoidedcheckforverification.)
DSHS 22-709 (Rev. 6/15)
DIVISION OF CHILD SUPPORT EFT PO BOX 9010 OLYMPIA WA 98507-9010
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PLACESTAMPHERE
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