Child Support Income Withholding for employers

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Economic Assistance
Children and Family Services

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What you need to know

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.
Did you know that employers collect over 70% of all child support payments? 

Private attorneys and courts authorized under state law to issue IWOs must use the 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 IWO form.  

Employers that receive an order to withhold child support from Nebraska or their employees must send 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
  • 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.

In Nebraska, unique identifiers include:

    • Remittance identifier (starts with 'AR')
    • Employee name
    • Social Security Number 
    • Case identifier (starts with CA)
    • Court identifier (starts with CI)