Involuntary and Voluntary Pay Deductions: Delaware

Federal law and guidance on this subject should be reviewed together with this section.

Author: Wendy K. Voss, Potter Anderson & Corroon LLP

Summary

• An employer must begin withholding for child support no more than seven days after the first payday following the employer's receipt of an income withholding order. Additional rules apply to interstate income withholding orders. If an employee is terminated from employment, the employer must send a termination notice to the state. See Child Support Withholding.
• Delaware limits the amount of disposable income that is subject to creditor garnishment withholding to a certain percentage of employees' wages. See Creditor Garnishment Withholding.
• Individuals with unpaid state taxes may become subject to a tax levy. In Delaware, the limits that apply to creditor garnishments do not apply to tax levies. See Tax Levies.
• A Delaware court may require an individual employed in the state to pay a fine, costs or restitution by wage assignment, if the individual has been convicted of a crime, and employers are required to comply with such orders. Delaware law does not allow employees to voluntary assign their wages to another. See Voluntary Wage Assignments.