UAMS ADMINISTRATIVE GUIDE

NUMBER: 4.3.09
DATE: 07/01/91
REVISION:
12/17/03          

SECTION: HUMAN RESOURCES
AREA: PAYROLL
SUBJECT: GARNISHMENT AND SALARY LIEN PROCEDURE

PURPOSE

The purpose of this policy is to notify departments within the University of Arkansas for Medical Sciences (UAMS) of the procedures in place to comply with child support orders, garnishment orders and tax liens. 

POLICY

The University of Arkansas for Medical Sciences is legally bound to act in response to all court orders and federal tax levies seeking to seize employee earnings.  Notices of liens for back taxes, for child support, garnishments, etc. will be processed by the payroll office.  The payroll office is responsible for institutional compliance honoring all such legal judgments or government liens.

GARNISHMENTS

Included in this section: 

Bankruptcy, Orders for back taxes except from the IRS, Student Loans and Child Support
 

(1)   

Upon receipt of all garnishment documents, the payroll office will prepare an answer providing the requested information to the court or other authority. 
 

(2)  The payroll office will notify the affected employee of the amount of the garnishment by campus mail.
 
(3)  The payroll office will begin payroll deductions from the employee and transmit them per the court order.
   
IRS SALARY LIENS
 
(4)    Upon receipt of a Notice of Levy on Wages, Salary or Other Income from the Internal Revenue Service, the payroll office will forward a copy to the affected employee for information concerning exemption and withholding information. The employee will be sent two notices, one by Campus Mail and one by certified mail to the employee’s home address.
 
(5)       Upon determination of appropriate exemptions, the payroll office will calculate the proper amount to be deducted and will process a payroll deduction.  The deduction may be cancelled only by a written release of lien from the IRS.
 
(6) The payroll office will transmit the payroll deduction check as directed by the IRS.