Employers are partners in ensuring the financial security of the children served through the child support program. More than 74% of all support collected on behalf of the children in DCFS’ child support cases are collected by employers through income withholding. With your continued alliance, we will remain at or above the nation’s average of 75%.
Mandatory Lump Sum Reporting
Payors of income who have been ordered to withhold support payments are required to notify the Department of Children and Family Services at least 15 days prior to issuance of a lump sum payment of $300 or more. A lump sum payment is a single payment made all at once from any source, in lieu of recurring payments, that would be received over a period of time. Go to the DCFS lump sum reporting web page for detailed information.
New Hire Reporting
Reporting all newly hired or rehired employees, withholding income for child and spousal support and health insurance premiums for medical support pursuant to a court order; remitting withheld payments; and reporting separation of employment. For information about New Hire Reporting, please visit dcfs.la.gov /child-support-enforcement/new-hire-registry.
Detailed information about employer responsibility is available on the Federal Office of Child Support Enforcement’s website.
Income Withholding
Federal and State law require use of the federally approved Income Withholding Order/Notice for Child Support (IWO). IWO is a standardized form used for income withholding in all states, tribes, US Territories, and non-governmental cases. All employers must honor an income withholding order/notice for child support.
An IWO can be sent directly to an employer, whether or not the employer does business in the order issuing state. Nonetheless, the law of the issuing state governs the nature, extent, amount and duration of the current payments and other obligations of support as well as payment of the arrears under the order.
- Follow instructions on their income withholding notice to ensure that the response are processed timely.
- They may also mail the response to P.O. Box 64245, Baton Rouge, LA 70896 or by fax to 225-924-6443.
- To submit electronically, please visit the Employer page on the ACF, Office of Child Support Enforcement Website.
Processing the Notice
Upon receipt of an IWO, the employer must:
- treat the Order/Notice as if it were an order entered in the state where they operate;
- immediately provide the NCP a copy of the Order/Notice; and
- distribute the funds as directed in the Order/Notice.
The NCP may contest the income withholding in the same manner as if the order were issued by a court of that state, and must give notice of the contest to the agency which submitted the Order/Notice.
Amount to Withhold – LA Order
Employers should withhold the total amount displayed in the Total Amount to Withhold field on the Income Withholding Order and remit the withheld amount as directed.
If the employee’s disposable earnings are not sufficient to withhold the full Total Amount to Withhold, withhold the maximum amount permitted by law. LA R. S. 13:3881 provides that the exemption from seizure of disposable earnings for the payment of current or past due child support is 50% of disposable earnings. The exemption from disposable earnings for the payment of current or past due spousal support is 60% of the disposable earnings.
Disposable earnings are the part of earnings remaining after the deduction of any amounts required by law to be withheld are being deducted in the usual course of business for the purpose of providing benefits for retirement, medical insurance coverage, life insurance coverage and that these amounts are legally due or owed to the employer.
Employer’s Cost Recovery (no change)
Reporting Terminations of Income Withholding
A termination occurs when the employee quits, retires, is fired or laid off and the employer is no longer able to withhold. Reporting a termination lets the agency know why the employer is no longer withholding child support deductions. The agency is thus alerted to issue a new income-withholding order as appropriate.
When to Report Termination?
Report as soon as the employee quits, retires, is fired or laid off. Even if the employee left during the first pay period, a termination report must be made because:
- an employer-employee relationship existed;
- the employee filled out a W-4 form;
- a new hire report was submitted for that employee; and
- a withholding order was received for that employee.
How to Report Terminations?
To report a termination, the employer may return page 4 of the IWO to the issuing agency. Those reporting terminations to DCFS may return the form to us:
Mail: DCFS, CSE, PO Box 65245, Baton Rouge, LA 70896
Fax: 225-922-6443
Online: please visit the Employer page on the ACF, Office of Child Support Enforcement Website at https://acf.gov/css/employers/employer-responsibilities/terminations.
If they are not returning the IWO, the employer must provide the following information:
- employee’s name;
- employee’s case identifier;
- last known home address;
- new employer’s address (if known); and
- date of separation.
States using the National Medical Support Notice require that additional information on medical support or insurance be reported, primarily to avoid interruption of medical coverage for the employee’s child. Reports of changes should be submitted by returning the NMSN notice to the agency.
To avoid interruption of payments to the child and the accrual of arrears, the employee is encouraged to make support payments on his or her own behalf (until a new withholding order is issued).
Payment Methods for Employers
Medical Support is court ordered support that provides for the medical expenses of the child. This support obligation may be fulfilled by public or private health insurance. Additionally, if the child is covered by public health insurance in Louisiana the court will order an amount of cash medical support to offset the medical expenses of the child that are provided by the state. Louisiana requirements for medical support are provided in LA R.S. 46:236.1.2(L).
Quick Facts about Medical Support
- Medical Support is enforced using the federally required National Medical Support Notice (NMSN). Information about this form is available at https://acf.gov/css/form/national-medical-support-notice-forms-instructions.
- Employers must return the Responses to the National Medical Support Notice Part A. These should be forwarded to:
DCFS Child Support Enforcement Section – Medical Support
PO Box 65245
Baton Rouge, LA 70896
- Cash medical support may not to exceed 3% of the noncustodial parent’s gross income. When it is ordered, an award for cash medical support is listed separately from the child support amount.
- Accessible health exists when primary care services are available within 50 miles of the residence of the child subject to the child support order.
- Reasonable cost means health insurance premiums for the minor child(ren) are not to exceed 5% of the gross income of the parent ordered to provide support.
A standardized medical child support order is to be used by all child support enforcement agencies to enforce medical obligations. The NMSN is a Qualified Medical Child Support Order (QMCSO).
The NMSN consists of the following four documents and instructions:
- Part A – Notice to Withhold for Health Care Coverage. Part A will be completed by the state child support agency and sent to the employer with the rest of the packet.
The “Employer Response” is the area for employers respond to the request if:
- Health care coverage is not available for employees.
- The employee is not eligible for health care coverage through the employer.
- The employee is no longer employed.
- Health care coverage exceeds state or federal withholding limits.
- Part B – Medical Support Notice to Plan Administrator. This document should be forwarded to your health care plan administrator for handling.
- “Plan Administrator Response” is completed by your plan administrator according to the instructions and returned to the state child support agency.
Click here to see the National Medical Support Notice forms.
Frequently Asked Questions
Louisiana Revised Statute, R.S. 9:303(C) states, “An income assignment order issued pursuant to this Section shall be payable through the Louisiana state disbursement unit for collection and disbursement of child support payments as provided in R.S. 46:236.11 and shall be governed by the same provisions as immediate income assignment orders that are being enforced by the department, including R.S. 46:236.1.1 et seq.” Federal law requires all states to use the federally approved notice to withhold. For more information about these requirements, you may visit the Office of Child Support Enforcement’s Employer page at https://acf.gov/css/employers.
Yes. You can withhold in a manner which best fits your payroll system as long as you implement the withholding no later than the first pay period (singular or periodic payment) that occurs following receipt of the notice of income assignment and must remit amounts withheld within 7 days. You must remit the total requested monthly amount every month.
No. Louisiana law provides that the maximum amount withheld from a person weekly disposable earnings for the payment of current and/or past due support may not exceed 50%.
When two or more orders to withhold income for support are received, the orders shall be prorated; however, the total amount withheld for all support orders shall not exceed 50% of the employee’s disposable earnings. If there are insufficient funds available to satisfy all orders, the orders for current support shall be given priority on a pro rata basis. For more information please contact the Customer Service Center (CSC) at 1-800-256-4650.
According to the Office of Child Support Enforcement’s Employer Services website, you would take the following steps:
- Continue to honor the first withholding order received.
- Give your employee a copy of the second withholding order.
- Contact the issuing agency that sent the second withholding order. Inform the agency that you are already sending withheld payments for the same child to another jurisdiction.
- Provide payment information such as the amount of the withholding and where the withholding is being sent.
- Contact the issuing agency that sent the first withholding order. Inform the agency of the second order.
No. The employer shall inform the Department in writing within 10 days when employment terminates or the payment of income terminates. The employer shall provide the employee’s last known address and the name and address of the employee ’s parent’s new employer, if known.
If the employee is temporarily laid off or works intermittently (i.e., due to seasonal work), retain the income withholding order that was being honored prior to the termination. Contact the agency that issued the income withholding upon reactivation.
CSE Program Contact Information
Phone: 1-877-7LADCFS (877-752-3237)
Email: [email protected]