CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Child Support: The Laws, Rules And Regulations For Proper Handling In The Payroll Department

Vicki Lambert, CPP

The Payroll Advisor

  • CRMA
  • CIA
  • CMA
  • CPA (US)
  • IAP
  • QIAL

Published: September, 2021

Child Support: The Laws, Rules And Regulations For Proper Handling In The Payroll Department

2 Credits

$20

Subject Area

Specialized Knowledge

Webinar Qualifies For

2 CPE credit of Specialized Knowledge for all CPAs

2 CPE credit for Certified Management Accountants (CMA)

2 CPE credit for Certified Internal Auditors (CIA)

2 CPE credit for Internal Audit Practitioner (IAP)

2 CPE credit for Qualification in Internal Audit Leadership (QIAL)

2 CPE credit for Certification in Risk Management Assurance (CRMA)

2 General Educational credit for Tax Professionals / Bookkeepers / Accountants

You need to register for the webinar to watch the video.

Click Here to Register

Before starting this self study program, please go through the instructional document.

Overview

  • The background on child support
    4 mins
  • The Laws, Rules and Regulations
    16 mins
  • Withholding and Paying child Support
    26 mins
  • Processing Thru Payroll
    43 mins
  • Medical Support Notices
    71 mins
  • If Your Employee is Called up for Active Duty!
    98 mins

Course Description

Employee wages are subject to mandatory deductions. You must withhold federal, state, and local income taxes; Social Security and Medicare taxes; state unemployment tax, if applicable; and any other deductions determined by state law. This CPE course covers the proper processing of child support as it is one of the court-mandated deductions. 

Only 60% of child support payments are received, meaning 40% of child support payments go unpaid. When a parent doesn’t voluntarily meet their child support obligations, employers might be involved in the child support process.

According to the U.S. Department of Health & Human Services, 75% of child support payments are collected through child support withholding. An employer may have to withhold child support from an employee’s wages at some point.

The primary focus of the CPE webinar is the proper processing of child support orders in the payroll department. 

In this CPE webinar we will cover the following Key Topics:

  • Basics of Prioritizing all types of garnishments.
  • What is Child Support Deduction?
  • Laws and regulations governing Child Support.
  • Major Federal Laws.
  • How states have adopted/adapted these laws.
  • What is the Income Withholding Order (IWO)?
  • How to determine if the order is “withhold regular on its face” and must be processed or if it can be rejected?
  • The steps to processing an IWO in the payroll department.
  • Creating templates to assist with this communication with both the employee and the issuing party.
  • The best practices for reconciling and paying child support.
  • Reviewing the National Medical Support Notice.
  • Case study: How to determine the actual withholding from wages for 1,2, and 3 child support including arrearages.
  • How to process lump sums and how to handle terminating as well as rehiring employees?
  • How to go paperless with processing child support by a discussion of the e-IWO program and paying child support by Electronic Funds Transfer (EFT)?


This will be a comprehensive webinar covering the subject of child support that will be informative and rewarding for Payroll and HR professionals.

Learning Objectives

  • To discuss the specific requirements for child support including deduction limits, deadlines, filing procedures, administrative fees, and penalties/fines for violations under both federal and state law.
  • To identify the requirements for processing medical support notices.
  • To identify which garnishment has priority when an employee has current support orders, medical support notices, and arrearages.
  • To analyze how to handle terminated employees in regards to child support.
  • To recognize the differences between state and federal requirements for child support.
  • To analyze how to calculate withholding and prioritize the order of distribution when an employee has more than one type of garnishment.
  • To identify best practices for processing child support garnishments in the payroll department.
  • To discuss the laws that govern the withholding and processing of child support including the Consumer Credit Protection Act (CCPA) and Uniform Interstate Family Support Act (UIFSA).
  • To analyze the requirements for calculating the amount of withholding for child support when an employee has one withholding order with or without arrearages.
  • To discuss the requirements for calculating the amount of withholding for child support when an employee has more than one withholding order.
  • To identify how to go paperless with child support by receiving electronic withholding orders and paying by Electronic Funds Transfer (EFT).
  • To identify best practices concerning child support withholding and communicating with employees and the issuing parties.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • HR Professionals
  • Human Resources Manager
  • Young CPA