Definitions
- Garnishment means a legal procedure in which a university employee’s earnings are required by court order to be withheld by the university for the payment of a debt.
- Levy means a legal assessment against an employee’s wages that is initiated by the Internal Revenue Service or a state-specific Department of Revenue to satisfy a tax debt.
- Disposable earnings means the amount remaining from the gross earnings for a pay period after the deductions required by federal and state laws are made.
Receiving Child/Spousal Support, Levies, and Garnishments
The Payroll department is responsible for receiving and processing all levies and garnishments. An employee’s department must not accept a levy or garnishment.
If a levy or garnishment is received by mail in the employee’s department, it must be forwarded to the Payroll department.
If a levy or garnishment is hand delivered by a process server in the employee’s department, they must come to the Payroll department.
The physical and mailing address for Payroll is:
888 North Euclid Avenue
University Services Building Room 510
Tucson, AZ 85721
Additional documentation for child/spousal support, levies, and garnishments may also be uploaded through the Payroll document upload portal.
Upon receipt of a levy or garnishment, Payroll Operations will verify the social security number, name, and address to confirm that the order is against a current employee. If the levy or garnishment is for a terminated, retired, or deceased employee, the issuer/creditor will be notified.
Frequently Asked Questions
- How will I be made aware of a levy or garnishment?
Once Payroll Operations receives a notice for a levy or garnishment, a copy of the notice will be mailed to the employee’s home address.
Along with a copy of the levy, the employee will also receive instructions on how to complete the withholding statement and a tax schedule showing the amount the employee will receive after the levy is withheld.
Along with a copy of the garnishment, the employee will also receive a copy of the answer sheet that was sent to the filing court. The answer sheet is a notarized document informing the court that the garnishment will be withheld.
- When do levies and garnishments go into effect?
Upon receipt of a levy or garnishment against a university employee, the withholding will go into effect on the next pay date. For example, a levy that is received on Monday or Tuesday of pay week, the first withholding will begin on that Friday’s payday.
- When do levies or garnishments end?
A levy or garnishment will continue to be withheld until the levy or garnishment is paid in full, or the employee makes other arrangements with the issuing entity. If other arrangements are made, the issuing entity will notify Payroll Operations. Once the levy or garnishment is paid in full, Payroll Operations must receive a “Release of Levy” or a “Release of Garnishment” (sometimes referred to as a “Quash Order”) to end the withholding.
- How are levies calculated?
Levies are calculated against disposable earnings. Disposable earnings is the amount remaining from the gross earnings for a pay period after the deductions required by Federal and State laws are made.
- How are garnishments calculated?
Garnishments are calculated at up to 25% of disposable earnings unless a different percentage is negotiated through the court. Disposable earnings is the amount remaining from the gross earnings for a pay period after the deductions required by federal and state laws are made.
- What if child support is also deducted from my paycheck?
Court ordered child support is taken before any amount is withheld for a tax levy or garnishment.
- Are there any additional fees associated with child support, garnishments, and levies?
Yes. The university will deduct an administrative fee allowable by law.