Income Withholding
Income Withholding for Employers and Payroll Providers

An important component of the Wisconsin Child Support Program is the state statutory requirement that all orders for child support, maintenance and family support include a provision for immediate income withholding by the payer's employer. Income withholding is required whether or not the individual is delinquent in making payments.

Current obligations, past-due support, and annual receipt and disbursement fees are subject to income withholding per Wis. Stat. s. 767.75.

Timeline for Withholding Support

Employers must begin withholding support no later than the first pay period occurring five working days from the date on the income withholding notice. All support and support-related payments must be submitted to the Wisconsin Support Collections Trust Fund (WI SCTF) within five days of the withholding date.

Income withholding orders remain in effect until the employer is notified otherwise. You will receive a notice if the terms of the order change, or when the order is no longer in force. You must keep the income withholding notice on file and withhold the stated amount whenever the employee receives a paycheck. This applies to all employers.

Costs and Charges for Income Withholding

You may deduct a fee from an employee's wages to offset withholding costs. You may deduct this fee from the employee's wages, commission check, or other sources of income, but not from the support payment. The fee does not affect the employee's gross income for calculating support amounts. By law, the fee must reflect the actual cost, but may not exceed $3.00 per withholding.

In general, you may charge more than one fee from the same paycheck if you send in the withholdings to separate addresses or with separate documentation, such as:

  • Withholding child support and withholding R&D Fees from the same paycheck (requires separate documentation and mailing).
  • Withholding child support from the same paycheck for two child support orders if the orders are from two different states (remitted to two different locations).

You may not charge separate fees for two or more withholdings from one paycheck if the withholdings from one paycheck are all remitted to the WI SCTF with the same documentation. For example:

  • Withholding for two Wisconsin child support orders.
  • Withholding for current and past-due support.

You may not charge a fee for sending withheld premiums to an insurance provider.