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Department of Taxation and Finance

Calculation of income execution payment

The general rule is that if your weekly disposable earnings are over $450, you must pay 10% of your gross income each time you are paid.

Your gross income is the amount of your salary, wages, or other income before any deductions are made.

Your disposable earnings are what is left after deducting amounts required by law to be withheld, such as taxes, social security, and unemployment insurance, but not deductions for union dues, insurance plans, etc.

This chart will help you calculate how much to pay.

 Calculations

Weekly disposable earnings

Amount to pay

$450 or less

You do not have to make payments.

More than $450 and
Less than $600

The lesser of:

  • 10% of your gross income, or
  • The excess over $450 in disposable earnings*.
$600 or more

The lesser of:

  • 10% of your gross income, or
  • 25% of your disposable earnings*.

*If deductions are being made under orders for alimony, support, or maintenance for family members or former spouses, and those deductions:

  • equal or exceed 25% of your disposable earnings, then no deduction can be made. Call our Civil Enforcement Division to let us know you are exempt.
  • are less than 25% of your disposable earnings, then you must pay the difference between 25% of your disposable earnings and your deductions made from earnings under any orders or alimony, support, or maintenance.

 Example:

John was served with an income execution. His annual salary is $40,000.

  • His salary is his only source of income, making his gross income $769.23 per week.
  • After deductions for all state and federal taxes, John's weekly disposable earnings are $615.23.

Because his weekly disposable earnings are over $600, John must pay the lesser of:

  • 10% of his gross income (.10 X $769.23 = $76.92), or
  • 25% of his disposable earnings (.25 X $615.23 = $153.81).

John must pay $76.92 per week.

Updated: