CHAPTER 3: OTHER ADMINISTRATIVE REGULATIONS

Return to CHAPTER 3: OTHER ADMINISTRATIVE REGULATIONS

SUBSECTION 4.3.2.6
WAGE ASSIGNMENTS AND GARNISHMENTS

4.3.2.6.1

Voluntary Wage Assignments

Effective Date:

July 1, 1995

4.3.2.6.1.a

A voluntary wage assignment is a written transfer by an employee to a third party (assignee) of the employee’s right to receive wages earned in the future. Ordinarily, wage assignments are only for a part of the employee’s wages.

4.3.2.6.1.b

It is an agency’s option to accept and honor a voluntary wage assignment. Doing so may forestall a garnishment which causes significantly more work for an agency. An agency accepting a wage assignment should notify the employee and the assignee that the agency’s acceptance is conditioned on it not being liable for mistakes or omissions in honoring the assignment, and that enforced wage collections (e.g., garnishments) will take precedence over the assignment. Before honoring such an assignment, the agency should obtain a copy of the assignment, signed by the employee. If the employee is married, written consent to the assignment by the employee’s spouse also is necessary.

4.3.2.6.1.c

A voluntary wage assignment ordinarily would be subordinate to a mandatory wage assignment, garnishment, or other legally established involuntary debt collection mechanism. An agency should consult with its assigned Assistant Attorney General to resolve questions that may arise concerning these wage transfers.

4.3.2.6.2

Garnishments and Levies

Effective Date:

July 1, 1995

Garnishments are issued pursuant to Chapter 6.27 RCW. The general rule for garnishments is that they are given priority on a first-in-time basis. Garnishments are given priority as of the effective day of the writ. With limited exceptions, a writ of garnishment served upon the state first-in-time will be given priority over other writs served later-in-time. One exception is that a writ of garnishment for child support will take priority over the continuing lien on earnings that may arise from a writ of garnishment for other kinds of debts. An Internal Revenue Service (IRS) levy that was filed with the county auditor before the effective date of garnishment also would take priority over the garnishment. If the IRS levy does not indicate that it has been filed with the county auditor, it should be treated for priority purposes as any other garnishment.

4.3.2.6.2.a

If a writ is for child support, the caption shall so state: "This garnishment is based on a judgment or court order for child support." If the action is a continuing lien, the caption shall state that also. Specifically, the caption must state "continuing lien on earnings" and further specify that the garnishee shall hold the nonexempt portion of the defendant's earnings during the time of service and shall also hold the nonexempt earnings that accrue through the last payroll period ending on or before 60 days after the date of service of the writ. Continuing lien garnishments run for 60 days. Upon service of a second writ, the effective date of the second writ is the date of termination of the first writ. Starting with the date of termination, the second writ has 60 days to run. Treat subsequent writs in the same manner.

4.3.2.6.2.b

The exemption of earnings from a writ is the larger of either 75 percent of disposable earnings or thirty (30) times the federal minimum hourly wage amount. However, in accordance with RCW 6.27.150(2), if the writ is for child support, the only exemption of earnings from the writ is either:

50 percent of the disposable earnings of the defendant if the individual is supporting a spouse or dependent child (other than a spouse or child on whose behalf the garnishment is brought); or

40 percent of the disposable earnings of the defendant if the individual is not supporting such a spouse or dependent child.

4.3.2.6.2.c

Writs of garnishments or federal levies should be served upon the Office of the Attorney General. However, writs of garnishments or federal levies are sometimes received by certified mail upon a board, commission, department, agency, or any other subdivision of the state of Washington. In such cases, the writs or levies are to be promptly transmitted to the Office of the Attorney General for processing.

4.3.2.6.2.d
The answer to the writ of garnishment is due 20 days after service of the writ. Payroll officers who receive a writ by certified mail are to transmit the writ immediately to the Office of the Attorney General. The writ will be docketed by the Office of the Attorney General and returned or forwarded for appropriate response within 24 hours.

4.3.2.6.2.e

If an agency has drawn a warrant payable to the person subject to the garnishment or levy, the payroll officer is to hold the warrant and pay the employee only the amount exempt from garnishment.

4.3.2.6.2.f

When the Office of the Attorney General has processed the garnishment or levy, the agency is to cancel the warrant(s) held which are subject to the garnishment or levy.

4.3.2.6.2.g

Where an agency has issued payroll warrants to affected employees, the agency is to treat the amount for the garnishment as an accrued miscellaneous deduction made "payable to the court." These moneys are to remain in the appropriate payroll revolving account, or other account as appropriate, until the agency receives an "Order to Pay" from the court. Do not use Account 01P to hold these amounts pending an "Order to Pay."

4.3.2.6.2.h

When the court approves the writ of garnishment, it will send the agency an "Order to Pay." At that time, the agency is to draw a warrant to pay the garnishment against the accrued miscellaneous deduction (see item g., above). The agency is to make the warrant payable to the clerk of the court and distribute in accordance with the court order, unless otherwise instructed by the Office of the Attorney General. Refund any remaining balance to the employee. In the case of a federal levy, make the warrant to the appropriate federal agency.

4.3.2.6.2.i

The court will send notice of a dismissal to the agency if it dismisses the garnishment. Rescind the accrued miscellaneous deduction "payable to the court" and return the amount to the employee. In no event is an agency to issue the warrant for the withheld amount to the employee until the agency receives a dismissal of the garnishment signed by the appropriate officer of the court.

4.3.2.6.2.j

A continuing lien of garnishment or levy covers more than one paycheck. Under the state's semi-monthly payroll system, each continuing lien or levy will cover either four or five paychecks. If the state agency wrongfully fails to withhold amounts due to the party initiating the garnishment, the state agency may be liable for the money.

4.3.2.6.2.k

The effective date of the writ is the date the writ is personally served or received in the mail by the Office of the Attorney General. There are two answers to a garnishment; the first answer showing what amount was due and captured on the effective day of the writ (date served), and the second answer indicates what has been captured through the payroll period ending on or before 60 days following the date of service of the writ.

A garnishment may pick up five payroll periods. Consequently, a writ of garnishment or levy received by the Office of the Attorney General between the first through the tenth day of the month applies to wages earned by the state employee and is paid over the next five lagged pay dates. The same is true for a writ received between the fifteenth through the twenty-fifth of the month.

However, there are no moneys due and owing to the defendant for a writ received between the eleventh through the fourteenth of the month, or between the twenty-sixth through the end of the month. The writ will apply to and pick up the wages paid during the next four lagged pay dates. Be sure and use current year pay dates as the basis for counting.

The following four examples illustrate how the system works:

Example 1: A writ received on June 8, 199X, applies to wages paid on the following five pay dates: June 10, June 25, July 10, July 25, and August 10, 199X.

Example 2: A writ received on June 12, 199X, applies to wages paid on the following four pay dates: June 25, July 10, July 25, and August 10, 199X.

Example 3: A writ received on June 16, 199X, applies to wages paid on the following five pay dates: June 25, July 10, July 25, August 10, and August 25, 199X.

Example 4: A writ received on June 28, 199X, applies to wages paid on the following four pay dates: July 10, July 25, August 10, and August 25, 199X.

4.3.2.6.2.l

Use the garnishment worksheets illustrated on the following pages to perform the applicable calculations. These also are the backup documentation to the actual garnishment amount. The first worksheet deals with the "First Answer" and the second worksheet deals with the "Second Answer" to a writ or levy.

4.3.2.6.2.m

The procedures above apply to a continuing lien of garnishment. These are most often the garnishments of a state employee’s wages. If an agency receives a writ of garnishment that is not designated a continuing lien from the Office of the Attorney General, the agency is to determine whether anything is owed to the defendant named on the writ at the time the writ was served. The writ must be answered even if nothing is owed the defendant.

4.3.2.6.2.n
Direct all questions regarding garnishment and levy procedures in this policy to the Office of the Attorney General’s "garnishment agent."

4.3.2.6.3

Child Support and Spousal Maintenance Enforced Debt Collection

Effective Date:

July 1, 1995

4.3.2.6.3.a

Under Chapter 26.18 RCW, a court may issue a wage assignment order to an agency to collect an employee’s past due child support or spousal maintenance obligations. The Department of Social & Health Services, Division of Child Support, is authorized to issue to an agency a notice of payroll deduction under Chapter 26.23 RCW or an order to withhold and deliver under Chapter 74.20 RCW for past due child support owed by an employee. Agencies may contact the Division of Child Support directly regarding notices issued by that office.

4.3.2.6.3.b

Employer answer, withholding, and payment procedures vary under these statutes. Agencies should direct questions concerning them to their assigned Assistant Attorney General. Timely answers and remittances in these proceedings are critical. Failure to comply with statutory requirements may result in agency liability for amounts due.

4.3.2.6.3.c

Assignments, notices, and orders issued under these chapters take priority over writs of garnishment under Chapter 6.27 RCW, except ones also for child support or spousal maintenance. Generally, the amount withheld as a result of these directives is not to exceed 50 percent of the employee’s disposable earnings (40% under certain conditions). These collection directives continue until the debt is paid or until the order or notice is affirmatively terminated.

4.3.2.6.4

Miscellaneous Debt Collection Procedures

Effective Date:

July 1, 1995

Additional debt collection enforcement mechanisms exist that are binding on state agencies. For example, the Federal Debt Collection Procedure Act, 28. U.S.C. d 3201, establishes a garnishment process for use by the federal government. Similar collection methods are available in federal bankruptcy proceedings. An agency should contact the Office of Attorney General’s "garnishment agent" or assigned Assistant Attorney General to resolve questions that may arise with respect to these and other enforced collection mechanisms

FIRST ANSWER TO WRIT OF GARNISHMENT, CONTINUING LIEN

SECOND ANSWER TO WRIT OF GARNISHMENT, CONTINUING LIEN

Return to CHAPTER 3: OTHER ADMINISTRATIVE REGULATIONS

4.3.2.6.1.a	A voluntary wage assignment is a written transfer by an employee to a third party (assignee) of the employee’s right to receive wages earned in the future. Ordinarily, wage assignments are only for a part of the employee’s wages.
4.3.2.6.1.b	It is an agency’s option to accept and honor a voluntary wage assignment. Doing so may forestall a garnishment which causes significantly more work for an agency. An agency accepting a wage assignment should notify the employee and the assignee that the agency’s acceptance is conditioned on it not being liable for mistakes or omissions in honoring the assignment, and that enforced wage collections (e.g., garnishments) will take precedence over the assignment. Before honoring such an assignment, the agency should obtain a copy of the assignment, signed by the employee. If the employee is married, written consent to the assignment by the employee’s spouse also is necessary.
4.3.2.6.1.c	A voluntary wage assignment ordinarily would be subordinate to a mandatory wage assignment, garnishment, or other legally established involuntary debt collection mechanism. An agency should consult with its assigned Assistant Attorney General to resolve questions that may arise concerning these wage transfers.

	Garnishments are issued pursuant to Chapter 6.27 RCW. The general rule for garnishments is that they are given priority on a first-in-time basis. Garnishments are given priority as of the effective day of the writ. With limited exceptions, a writ of garnishment served upon the state first-in-time will be given priority over other writs served later-in-time. One exception is that a writ of garnishment for child support will take priority over the continuing lien on earnings that may arise from a writ of garnishment for other kinds of debts. An Internal Revenue Service (IRS) levy that was filed with the county auditor before the effective date of garnishment also would take priority over the garnishment. If the IRS levy does not indicate that it has been filed with the county auditor, it should be treated for priority purposes as any other garnishment.
4.3.2.6.2.a	If a writ is for child support, the caption shall so state: "This garnishment is based on a judgment or court order for child support." If the action is a continuing lien, the caption shall state that also. Specifically, the caption must state "continuing lien on earnings" and further specify that the garnishee shall hold the nonexempt portion of the defendant's earnings during the time of service and shall also hold the nonexempt earnings that accrue through the last payroll period ending on or before 60 days after the date of service of the writ. Continuing lien garnishments run for 60 days. Upon service of a second writ, the effective date of the second writ is the date of termination of the first writ. Starting with the date of termination, the second writ has 60 days to run. Treat subsequent writs in the same manner.
4.3.2.6.2.b	The exemption of earnings from a writ is the larger of either 75 percent of disposable earnings or thirty (30) times the federal minimum hourly wage amount. However, in accordance with RCW 6.27.150(2), if the writ is for child support, the only exemption of earnings from the writ is either:
	50 percent of the disposable earnings of the defendant if the individual is supporting a spouse or dependent child (other than a spouse or child on whose behalf the garnishment is brought); or
	40 percent of the disposable earnings of the defendant if the individual is not supporting such a spouse or dependent child.
4.3.2.6.2.c	Writs of garnishments or federal levies should be served upon the Office of the Attorney General. However, writs of garnishments or federal levies are sometimes received by certified mail upon a board, commission, department, agency, or any other subdivision of the state of Washington. In such cases, the writs or levies are to be promptly transmitted to the Office of the Attorney General for processing.
4.3.2.6.2.d	The answer to the writ of garnishment is due 20 days after service of the writ. Payroll officers who receive a writ by certified mail are to transmit the writ immediately to the Office of the Attorney General. The writ will be docketed by the Office of the Attorney General and returned or forwarded for appropriate response within 24 hours.
4.3.2.6.2.e	If an agency has drawn a warrant payable to the person subject to the garnishment or levy, the payroll officer is to hold the warrant and pay the employee only the amount exempt from garnishment.
4.3.2.6.2.f	When the Office of the Attorney General has processed the garnishment or levy, the agency is to cancel the warrant(s) held which are subject to the garnishment or levy.
4.3.2.6.2.g	Where an agency has issued payroll warrants to affected employees, the agency is to treat the amount for the garnishment as an accrued miscellaneous deduction made "payable to the court." These moneys are to remain in the appropriate payroll revolving account, or other account as appropriate, until the agency receives an "Order to Pay" from the court. Do not use Account 01P to hold these amounts pending an "Order to Pay."
4.3.2.6.2.h	When the court approves the writ of garnishment, it will send the agency an "Order to Pay." At that time, the agency is to draw a warrant to pay the garnishment against the accrued miscellaneous deduction (see item g., above). The agency is to make the warrant payable to the clerk of the court and distribute in accordance with the court order, unless otherwise instructed by the Office of the Attorney General. Refund any remaining balance to the employee. In the case of a federal levy, make the warrant to the appropriate federal agency.
4.3.2.6.2.i	The court will send notice of a dismissal to the agency if it dismisses the garnishment. Rescind the accrued miscellaneous deduction "payable to the court" and return the amount to the employee. In no event is an agency to issue the warrant for the withheld amount to the employee until the agency receives a dismissal of the garnishment signed by the appropriate officer of the court.
4.3.2.6.2.j	A continuing lien of garnishment or levy covers more than one paycheck. Under the state's semi-monthly payroll system, each continuing lien or levy will cover either four or five paychecks. If the state agency wrongfully fails to withhold amounts due to the party initiating the garnishment, the state agency may be liable for the money.
4.3.2.6.2.k	The effective date of the writ is the date the writ is personally served or received in the mail by the Office of the Attorney General. There are two answers to a garnishment; the first answer showing what amount was due and captured on the effective day of the writ (date served), and the second answer indicates what has been captured through the payroll period ending on or before 60 days following the date of service of the writ.
	A garnishment may pick up five payroll periods. Consequently, a writ of garnishment or levy received by the Office of the Attorney General between the first through the tenth day of the month applies to wages earned by the state employee and is paid over the next five lagged pay dates. The same is true for a writ received between the fifteenth through the twenty-fifth of the month.
	However, there are no moneys due and owing to the defendant for a writ received between the eleventh through the fourteenth of the month, or between the twenty-sixth through the end of the month. The writ will apply to and pick up the wages paid during the next four lagged pay dates. Be sure and use current year pay dates as the basis for counting.
	The following four examples illustrate how the system works:
	Example 1: A writ received on June 8, 199X, applies to wages paid on the following five pay dates: June 10, June 25, July 10, July 25, and August 10, 199X.
	Example 2: A writ received on June 12, 199X, applies to wages paid on the following four pay dates: June 25, July 10, July 25, and August 10, 199X.
	Example 3: A writ received on June 16, 199X, applies to wages paid on the following five pay dates: June 25, July 10, July 25, August 10, and August 25, 199X.
	Example 4: A writ received on June 28, 199X, applies to wages paid on the following four pay dates: July 10, July 25, August 10, and August 25, 199X.
4.3.2.6.2.l	Use the garnishment worksheets illustrated on the following pages to perform the applicable calculations. These also are the backup documentation to the actual garnishment amount. The first worksheet deals with the "First Answer" and the second worksheet deals with the "Second Answer" to a writ or levy.
4.3.2.6.2.m	The procedures above apply to a continuing lien of garnishment. These are most often the garnishments of a state employee’s wages. If an agency receives a writ of garnishment that is not designated a continuing lien from the Office of the Attorney General, the agency is to determine whether anything is owed to the defendant named on the writ at the time the writ was served. The writ must be answered even if nothing is owed the defendant.
4.3.2.6.2.n	Direct all questions regarding garnishment and levy procedures in this policy to the Office of the Attorney General’s "garnishment agent."

4.3.2.6.3.a	Under Chapter 26.18 RCW, a court may issue a wage assignment order to an agency to collect an employee’s past due child support or spousal maintenance obligations. The Department of Social & Health Services, Division of Child Support, is authorized to issue to an agency a notice of payroll deduction under Chapter 26.23 RCW or an order to withhold and deliver under Chapter 74.20 RCW for past due child support owed by an employee. Agencies may contact the Division of Child Support directly regarding notices issued by that office.
4.3.2.6.3.b	Employer answer, withholding, and payment procedures vary under these statutes. Agencies should direct questions concerning them to their assigned Assistant Attorney General. Timely answers and remittances in these proceedings are critical. Failure to comply with statutory requirements may result in agency liability for amounts due.
4.3.2.6.3.c	Assignments, notices, and orders issued under these chapters take priority over writs of garnishment under Chapter 6.27 RCW, except ones also for child support or spousal maintenance. Generally, the amount withheld as a result of these directives is not to exceed 50 percent of the employee’s disposable earnings (40% under certain conditions). These collection directives continue until the debt is paid or until the order or notice is affirmatively terminated.