Employers collect nearly 70 percent of all child support through income withholding orders. Effective May 31, 2012, sections 466(a)(1), (a)(8) and 466(b)(6) of the Social Security Act require the use of the Income Withholding for Support (IWO) form in all cases in which a court has ordered a parent to pay child support through income withholding.
Private attorneys and courts authorized under state law to issue IWOs must use the federally approved IWO form for all child support income withholding by employers. Non-custodial parents who wish to have income withheld from their paycheck voluntarily must also use the income withholding form.
Employers that receive an order to withhold child support monies form Nebraska or their employees must remit those withholdings to the Nebraska Child Support Payment Center (NCSPC). Employers:
Start withholding the 1st pay period after the date on the notice.
Send in support payments within seven business days of the date the amount was withheld.in support payments within seven business days of the date the amount was withheld.
May deduct an administrative fee of $2.50 per month from the employee's paycheck.
Provide at least two unique employee identifiers to ensure that credit is given to the proper person.
Nebraska unique identifiers include:
- Remittance Identifier (starts with 'AR');
- Employee name;
- Case Identifier (starts with CA); or
- Court Identifier (starts with CI).
To report employee terminations you can:
If you are interested in receiving Income Withholding orders electronically:
Electronic Income Withholding (e-IWO)
For Additional Information:
Nebraska Income Withholding Form
Federal Income Withholding Form.pdf
Employer Income Withholding Q&A