Child Support Enforcement Law Summaries
Nebraska, Child Support Enforcement Law Summaries
Nebraska's child support law is part of the wage garnishment statutes, and is located in the Revised Statutes of Nebraska at Chapters 25, 42 and 43.
DEFINITIONS
“Earnings” or “income” include compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus, or otherwise, and includes periodic payment under a pension or retirement program (Secs. 25-1558 and 43-1711). “Disposable earnings” or “income” is that part of the earnings of any individual remaining after deducting from earnings any amounts required by law to be withheld (Sec. 25-1558), except for the amount required to be withheld and deducted according to the Income Withholding for Child Support Act or laws allowing for garnishment, attachment, or execution (Sec. 43-1707).
COVERAGE
Interstate support requirements.- The Uniform Interstate Family Support Act is in effect in Nebraska. Under this law, an income withholding order issued in another state may be sent to a Nebraska employer without first filing a petition or comparable pleading or registering the order with a Nebraska tribunal (Sec. 42-734, as amended by L.B. 727, L. 1997, effective January 1, 1998).
Upon receipt of the order, the employer must immediately provide a copy of it to the affected employee (Sec. 42-734.01, added by L.B. 727, L. 1997, effective January 1, 1998).
The employer must treat an income withholding order issued in another state that appears regular on its face as if it had been issued by a Nebraska tribunal (Sec. 42-734.01, added by L.B. 727, L. 1997, effective January 1, 1998).
Except as otherwise provided below, the employer must withhold and distribute the funds as directed in the order by complying with the terms of the order that specify (Sec. 42-734.01, added by L.B. 727, L. 1997, and amended by L.B. 148, L. 2003):
the duration and amount of periodic payments of current child support, stated as a sum certain;
the person designated to receive payments and the address to which the payments are to be forwarded;
medical support, whether in the form of periodic cash payment, stated as a sum certain, or ordering the employee to provide health insurance coverage for the child under a policy available through employment;
the amount of periodic payments of fees and costs for a support enforcement agency, the issuing tribunal, and the employee's attorney, stated as sums certain.
the amount of periodic payments of arrearages and interest, stated as sums certain.
An employer must comply with the law of the state of the employee's principal place of employment for withholding from income with respect to (Sec. 42-734.01, added by L.B. 727, L. 1997, and last amended by L.B. 148, L. 2003):
the employer's fee for processing an income withholding order;
the maximum amount permitted to be withheld from the employee's income; and
the times within which the employer must implement the withholding order and forward the child support payment.
Multiple orders.- If an employer receives two or more income withholding orders against the earnings of the same employee, the employer satisfies the terms of the orders if it complies with the law of the state of the employee's principal place of employment to establish the priorities for withholding and allocating income withheld for two or more child support obligees (Sec. 42-734.02, added by L.B. 727, L. 1997, and last amended by L.B. 148, L. 2003).
Liability.- An employer who complies with an income withholding order issued in another state is not subject to civil liability to any individual or agency with regard to the employer's withholding of child support from the employee's income (Sec. 42-734.03, added by L.B. 727, L. 1997, effective January 1, 1998).
Penalties.- An employer who willfully fails to comply with an income withholding order issued by another state and received for enforcement is subject to the same penalties that may be imposed for noncompliance with an order issue d by a Nebraska tribunal (Sec. 42-734.04, added by L.B. 727, L. 1997, effective January 1, 1998).
PROCEDURE
Electronic payment.- Employers with more than 50 employees who have an employee with a child support order shall remit child support payments electronically (Sec. 43-3342.03(4), as last amended by L.B. 620, L. 2008, enacted March 10, 2008).
WHAT THE EMPLOYER MUST DO
Payment amounts.- If a court orders income withholding regardless of whether or not payments are in arrears, an obligor must prepare a notice to withhold income directing that the employer or other payor withhold from the obligor's disposable income the amount stated in the notice to withhold for the purpose of satisfying the obligor's ongoing obligation for support payments as they become due and if there are arrearages, reducing such arrearages in child, spousal, or medical support payments arising from the obligor's failure to fully comply with a support order. The employer may not withhold more than the maximum amount permitted to be withheld under the federal Consumer Credit Protection Act, and the amount withheld to satisfy an arrearage of child, spousal or medical support, when added to the amount withheld to pay current support and related fees, must not exceed such maximum amount (Sec. 43-1718.02, as last amended by L.B. 296, L. 2007, effective March 15, 2007).
A support order will operate as an assignment of that portion of an employee's income that is sufficient to pay the amount ordered for child, spousal, or medical support and will be binding on any existing or future employer or other payor of the obligor (Sec. 43-1718).
Limits on garnishment of earnings do not apply in child support cases (Sec. 25-1558).
Fees charged by employers.- The employer may charge an additional administrative fee from disposable income not to exceed $2.50 in any calendar month (Sec. 43-1723, as amended by L.B. 245, L. 2003, effective January 1, 2004; and Sec. 43-1718.02).
Medical support orders.- An action for child support or medical child support may be brought separately from any action for dissolution of marriage (Sec. 43-512.04).
Retaliation.- No employer may discharge any employee because his or her earnings are subjected to garnishment for any one indebtedness (Sec. 25-1558). No employer may discriminate in hiring or demote, discipline, or terminate the employment of an employee because of an income withholding notice or order or the possibility of one (Sec. 43-1723, as amended by L.B. 245, L. 2003, effective January 1, 2004; and Sec. 43-1725).
Priority.- An assignment of income for a support order has priority against any attachment, execution, or other assignment unless specifically order by a court of competent jurisdiction (Sec. 43-1718, as amended by L.B. 972, L. 1999, effective April 13, 2000). To determine priority, garnishments and liens will be ranked according to time of service. Garnishments, liens, and wage assignments not for the support of a person are inferior to wage assignments for the support of a person (Sec. 25-1056(4)).
Public employees.- All provisions of the garnishment laws apply to all state, county, municipal, municipally owned corporate, township, and school district officers and employees as they apply to officers and employees of private corporations (Sec. 25-1012.01). Employer includes political subdivisions or departments or agencies of the state or federal government (Sec. 43-1709).
Multiple support orders.- An employer may combine amounts required to be withheld from the income of two or more employees into a single payment to the State Disbursement Unit as designated in an income withholding notice if the portion of the single payment attributed to each individual is identified (Sec. 43-1723, as amended by L.B. 245, L. 2003, effective January 1, 2004).
If an employer receives more than one notice to withhold the income of an employee and the amount available is insufficient to satisfy the total support amount, the income available should be first applied to current support. The employer will withhold for each notice the proportion that the amount of current support bears to the total amount of current support in all notices received for the employee. Any remaining income available to be withheld after current support is satisfied for all notices will be applied to arrearages. If arrearages are certified in more than one notice, the employer will withhold the proportionate amount (Sec. 43-1723, as amended by L.B. 245, L. 2003, effective January 1, 2004; and Sec. 43-1718.02, as amended by L.B. 972, L. 1999).
NOTICE
Notification to employer.- The county or other authorized attorney or the Department of Social Services will notify the employer in a notice to begin withholding for child support (Sec. 43-1723, as amended by L.B. 245, L. 2003, effective January 1, 2004). An order for support entered by the court must provide that any person ordered to pay a judgment is required to furnish to the clerk of the district court his or her address, telephone number, social security number, the name of his or her employer, whether or not the person has access to employer-related health insurance coverage and if so, the policy information and other information the court deems relevant (Sec. 42-364.13, as amended by L.B. 1113, L. 2005, effective July 14, 2006).
The following statements shall be included in all orders or judgments for child, medical, or spousal support (Sec. 42-364.13(3), as amended by L.B. 1113, L. 2005, effective July 14, 2006):
“In the event that the (plaintiff or defendant) fails to pay any child, medical, or spousal support payment, as such failure is certified each month by the district court clerk in cases in which court-ordered support is delinquent in an amount equal to the support due and payable for a one-month period of time, he or she shall be subject to income withholding and may be required to appear in court on a date to be determined by the court and show cause why such payment was not made. In the event that the (plaintiff or defendant) fails to pay and appear as ordered, a warrant shall be issued for his or her arrest.”
Termination of employment.- Within 30 days of termination, the employer must notify the county or authorized attorney or Department of Social Services in writing of the termination of employment or income of the employee, the last known address of the employee and the name and address of the employee's new employer, if known (Sec. 43-1723(6), as amended by L.B. 245, L. 2003, effective January 1, 2004).
DEADLINES
The employer will implement withholding no later than the first pay period that begins following the date on the notice. The employer will remit within seven days after the date the employee is paid the income withheld, less any administrative expense, to the State Disbursement Unit (Sec. 43-1723, as amended by L.B. 245, L. 2003, effective January 1, 2004; and Sec. 43-1718.02, as amended by L.B. 972, L. 1999). An employer must respond within 10 days to a written request by a county attorney, an authorized attorney, or the Department of Social Services for information concerning the full name of the employee, the current address, the social security number, the work location, the number of claimed dependents, the gross income, the net income, an itemized statement of deductions from income, the pay schedule, and the health insurance coverage. The employer is not required to provide any other information (Sec. 43-1719).
WHO TO CONTACT
The state child support enforcement office may be contacted at: Child Support Enforcement Office, Department of Social Services, P.O. Box 95026, 301 Centennial Mall South, Fifth Floor, Lincoln, NE 68509. Telephone: (402) 471-9390; Fax: (402) 471-9455.
PENALTIES
Any employer who fails to withhold and remit any income of an obligor receiving income from the employer, after proper notice, shall be required to pay the certified amount to the State Disbursement Unit. The county attorney or authorized attorney may file an action in district court to enforce this section. The court may sanction an employer $25 per day, up to $500 per incident, for failure to comply with proper notice (Sec. 43-1724, as amended by L.B. 116, L. 2005).
An employer who discriminates, demotes, disciplines, or terminates an employee because of an income withholding notice or order or the possibility of income withholding is subject to a civil fine of up to $500 for each violation and full restitution to the aggrieved employee, including reinstatement and back pay (Sec. 43-1725; and Sec. 43-1718.02, as amended by L.B. 972, L. 1999, effective April 13, 2000).
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