Levies and Garnishments

LEVIES: legal assessment against an employee's wages. Levies are initiated by the Federal or State Revenue Departments for payment of taxes.

GARNISHMENTS: legal assessment against an employee's wages. Garnishments are initiated by companies or individuals that have processed legal papers through an Arizona Court.

Federal Tax Levy

All Federal Tax Levies should be mailed to the University of Arizona, Payroll Operations, 888 N. Euclid Ave. Room 502, Tucson, Arizona, 85721. If a levy is received in the employee's department, please forward the levy to the Payroll Department.

The Payroll Department will verify the social security number, name and address to assure that the levy is against a current employee. If the levy is for a terminated, retired, or deceased employee, then that levy is marked "rejected" and returned to the IRS.

Upon receipt of a Federal Tax Levy, that is against a current employee, the withholding of the levy money will commence on the next pay date. A levy that is received on Monday or Tuesday of pay week, the first withholding will start on that Friday's pay day.

The employee will receive a copy of the levy along with instructions on how to complete the withholding statement. The notice of the levy must be mailed to the employee within 3 working days. The notice will be sent to the employee in their home department. Included with the employee's copy, is the tax schedule showing the amount the employee will receive after the levy is withheld. This amount will continue to be withheld until the levy is paid in full or the employee makes other arrangements with the IRS. The IRS will notify the Payroll Department if other arrangements are made.

Levies are calculated against the disposable earnings. Disposable earnings means the amount remaining from the gross earnings for a pay period after the deductions required by Federal and State laws.

The Payroll Department must receive from the IRS a "Release of Levy" to end the withholding of the levy.


State Tax Levy

All State Tax Levies should be mailed to the University of Arizona, Payroll Operations, 888 N. Euclid Ave. Room 502, Tucson, Arizona, 85721. If a levy is received in the employee's department, please forward the levy to the Payroll Department.

The Payroll Department will verify the social security number, name and address to assure that the levy is against a current employee. If the levy is for a terminated, retired, or deceased employee, then that levy is marked "rejected" and returned to the Arizona Department of Revenue.

Upon receipt of a State Tax Levy, that is against a current employee, the withholding of the levy money will commence on the next pay date. A levy that is received on Monday or Tuesday of pay week, the first withholding will start on that Friday's pay day. 

The employee will receive a copy of the levy along with instructions on how to complete the withholding statement. The notice of the levy must be mailed to the employee within 3 working days. The notice will be sent to the employee in their home department. Included with the employee's copy, is the tax schedule showing the amount the employee will receive after the levy is withheld. This amount will continue to be withheld until the levy is paid in full or the employee makes other arrangements with the Arizona Department of Revenue. The Arizona Department of Revenue will notify the Payroll Department if other arrangements are made. 

Levies are calculated against the disposable earnings. Disposable earnings means the amount remaining from the gross earnings for a pay period after the deductions required by Federal and State laws.

The Payroll Department must receive from the state specific Department of Revenue a "Release of Levy" to end the withholding of the levy.


Garnishments

All garnishments should be mailed to the University of Arizona, Payroll Operations, 888 N. Euclid Ave. Room 502, Tucson, Arizona, 85721 or uploaded through the Payroll Document Upload. If a garnishment is received in the employee's department, please forward the garnishment to the Payroll Department. All garnishments that are hand delivered by a county server, must come to the Payroll Department at 888 North Euclid Ave., University Services Building Room 502. Do not accept a garnishment in an employee's department.

The Payroll Department will verify the social security number, name and address to assure that the garnishment is against a current employee. If the garnishment is for a terminated, retired, or deceased employee, then that garnishment is marked "rejected", notarized and returned to the Court and the Attorney who filed the garnishment.

Upon receipt of a garnishment, that is against a current employee, the withholding of the garnishment will commence on the next pay date. A garnishment that is received on Monday or Tuesday of pay week, the withholding will start on that Friday's pay day.

Garnishments are calculated at 25% of disposable earnings unless a different percentage is negotiated through the Court. Disposable earnings means the amount remaining from the gross earnings for a pay period after the deductions required by Federal and State laws.

The UA will be deducting an admin fee of $5.00 from nonexempt earnings for preparing and delivering the nonexempt earning statement each pay period until your garnishment has been satisfied. This deducted fee will be in addition to the 25% garnishment calculation that already occurs with your paycheck.

The employee will receive a copy of the garnishment papers. The garnishment papers must be mailed to the employee within 10 working days. The employee will receive, in their home department, a copy of the answer sheet that was sent to the filing Court. The answer is a notarized document informing the Court that the garnishment will be withheld. The garnishment withholding will continue until the Payroll Department receives a "quash order" or a "release of garnishment" from the filing Court or the attorney who files the garnishment.

Child Support court orders are taken before any amount is withheld for a tax levy or a garnishment.

TERMS TO REMEMBER:

  • JUDGMENT CREDITOR: means a party who has a money judgment or an order for support of a person that is due and unpaid.
  • JUDGMENT DEBTOR: means a party against whom a money judgment or order for support of a person has been awarded. EARNINGS: means compensation paid or payable for personal services.
  • DISPOSABLE EARNINGS: means that amount remaining from the gross earning for a pay period after the deductions required by Federal and State law.