INCOME WITHHOLDING

CS 720P-1 Definitions

11/85 Revised 02/17/04

UCA 62A-11-103, 303 and 401; R527-300

 

Administrative Rule R527-300 Income Withholding states:

1. Income withholding is defined as withholding child support from an obligor's income. The payor of income forwards the amount withheld to the Office of Recovery Services/Child Support Services (ORS/CSS).

 

UCA 62A-11-103 states:

(4) "Disposable earnings" means that part of the earnings of an individual remaining after the deduction of all amounts required by law to be withheld.

 

(7) "Income" means earnings, compensation, or other payment due to an individual, regardless of source, whether denominated as wages, salary, commission, bonus, pay, or contract payment, or denominated as advances on future wages, salary, commission, bonus, pay, allowances, contract payment, or otherwise, including severance pay, sick pay, and incentive pay. "Income" includes:
     (a) all gain derived from capital assets, labor, or both, including profit gained through sale or conversion of capital assets;
     (b) interest and dividends;
     (c) periodic payments made under pension or retirement programs or insurance policies of any type;
     (d) unemployment compensation benefits;
     (e) workers' compensation benefits; and
     (f) disability benefits.

 

UCA 62A-11-303 states:

(5) "Child" means:
(a) a son or daughter under the age of 18 years who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States;
(b) a son or daughter over the age of 18 years, while enrolled in high school during the normal and expected year of graduation and not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States; or
(c) a son or daughter of any age who is incapacitated from earning a living and is without sufficient means.

 

U.C.A. 62A-11-401 states:

(3) "Child support" means a base child support award as defined in Subsection 78-45-2(4), or a financial award for uninsured monthly medical expenses, ordered by a tribunal for the support of a child, including current periodic payments, all arrearages which accrue under an order for current periodic payments, and sum certain judgments awarded for arrearages, medical expenses, and child care costs. Child support includes obligations ordered by a tribunal for the support of a spouse or former spouse with whom the child resides if the spousal support is collected with the child support.


(4) "Child support order" or "support order" means a judgment, decree, or order, whether temporary, final, or subject to modification, issued by a tribunal for child support and related costs and fees, interest and penalties, income withholding, attorneys' fees, and other relief.

(6) "Delinquent" or "delinquency" means that child support in an amount at least equal to current child support payable for one month is overdue.

(7) "Immediate income withholding" means income withholding without regard to whether a delinquency has occurred.

 

(13) "Payor" means an employer or any person who is a source of income to an obligor.