What is a wage garnishment?
A garnishment is a legal order, from a court or a government agency, telling you as the employer to hold back part of an employee's pay and send it to a creditor or agency. Common ones are for consumer debts, child support and alimony, defaulted federal student loans and unpaid taxes.
Title III of the Consumer Credit Protection Act (CCPA) sets the federal limits. A voluntary wage assignment, where the employee asks you to pay part of their wages to a creditor, isn't a garnishment.
Disposable earnings: what the limit is measured on
The limits apply to disposable earnings: pay left after the deductions the law requires. Department of Labor Fact Sheet #30 lists them.
| Subtracted (legally required) | Not subtracted (voluntary) |
|---|---|
| Federal, state and local income tax | Health and life insurance premiums |
| The employee's social security and Medicare | Voluntary retirement contributions |
| State unemployment insurance tax the employee pays | Union dues |
| Retirement withholding the law requires | Charitable contributions and savings bonds |
So a voluntary 401(k) or a health premium doesn't lower the amount that can be garnished, even when it lowers the taxes.
How much of a paycheck can be garnished?
For ordinary garnishments, such as a judgment for a credit card debt, the most you can withhold is the lesser of 25% of disposable earnings or the amount by which they exceed 30 times the federal minimum wage of $7.25.
| Pay period | Nothing garnished at or under | Only the amount over that, up to | 25% at or over |
|---|---|---|---|
| Weekly | $217.50 | $290.00 | $290.00 |
| Every two weeks | $435.00 | $580.00 | $580.00 |
| Twice a month | $471.25 | $628.33 | $628.33 |
| Monthly | $942.50 | $1,256.66 | $1,256.66 |
| Kind | Federal limit |
|---|---|
| Child support or alimony | Up to 50% of disposable earnings if the employee supports another spouse or child, 60% if not; 5% more when payments are over 12 weeks behind |
| Federal non-tax debts, such as defaulted federal student loans | Up to 15% of disposable earnings |
| Federal or state tax levies, certain bankruptcy court orders | The CCPA limits don't apply; follow the order (an IRS levy uses the exempt amounts in Publication 1494) |
Two more rules matter. The limit is for all garnishments together in a pay period, however many orders you get, and the CCPA doesn't set which order goes first. Where a state's law allows less to be garnished, you follow the state's lower figure.
Source: U.S. Department of Labor Fact Sheet #30 (revised December 2024) and IRS Publication 15 (2026), read on October 8, 2026. Each order tells you what to withhold and where to send it. This page is general information, not legal advice.
Worked example: a biweekly paycheck
An employee earns $1,600 every two weeks, files as single and has no state income tax. For 2026, federal income tax is $108.15, social security $99.20 and Medicare $23.20, so disposable earnings are $1,369.45.
| Kind of order | Working | Most withheld |
|---|---|---|
| Ordinary debt | Lesser of 25% ($342.36) and $1,369.45 − $435.00 ($934.45) | $342.36 |
| Child support, supports another child | 50% of $1,369.45 | $684.72 |
| Child support, no other dependants, over 12 weeks behind | 65% of $1,369.45 | $890.14 |
| Defaulted federal student loan | 15% of $1,369.45 | $205.41 |
At low pay the floor protects more. If disposable earnings were $500 for the two weeks, an ordinary garnishment could take only $65.00: the amount over $435.00, which is less than 25% ($125.00).
How a garnishment shows on a pay stub
Show the garnishment as its own deduction after the taxes, named for the order (for example "Garnishment, case 2026-CV-1182" or "Child support order"), with a year-to-date total. Gross pay, taxes and taxable wages don't change; only net pay goes down.
| Line | Amount |
|---|---|
| Gross pay | $1,600.00 |
| Federal income tax | $108.15 |
| Social security | $99.20 |
| Medicare | $23.20 |
| Garnishment (court order) | $342.36 |
| Net pay | $1,027.09 |
Federal law also protects the job: you can't fire an employee because their pay is garnished for any one debt, however many orders arrive to collect it.
In the PayDocs pay stub generator, add the garnishment as a deduction line after the tax lines. PayDocs works out federal income tax, Social Security, Medicare and supported state taxes for 2026 pay dates (see what we calculate). PayDocs doesn't work out garnishment limits or send payments; use the amount from the order and your payroll.
Questions
How much can be garnished from a paycheck?
For ordinary debts, the lesser of 25% of disposable earnings or the amount over 30 times the $7.25 federal minimum wage, $217.50 a week. Child support can take 50% to 65%, federal student loans 15%, and tax levies follow their own rules.
What are disposable earnings?
Pay left after the deductions the law requires: federal, state and local income tax, the employee's social security and Medicare, and required retirement withholding. Voluntary deductions such as health premiums and 401(k) contributions aren't taken off first.
Is a garnishment taken before or after taxes?
After. The limit is measured on disposable earnings, which is pay after taxes, and the garnishment doesn't lower the employee's taxable wages. It goes on the stub as an after-tax deduction.
What if an employee has more than one garnishment?
The federal limit covers all of them together in a pay period, so you can't exceed it by adding orders. The CCPA doesn't say which order comes first; that is set by other federal or state law.
Can an employer fire someone for a wage garnishment?
Not because of a garnishment for any one debt, under the CCPA, even if several orders are issued to collect it.
Does a garnishment show on a pay stub?
It should, as its own deduction line named for the order with a year-to-date total, so the employee can check what was taken and when. Net pay is lower; gross pay and the tax lines stay the same.
Sources
- U.S. Department of Labor — Fact Sheet #30: Wage garnishment protections of the Consumer Credit Protection Act (CCPA)
- IRS — Publication 15 (2026), (Circular E), Employer's Tax Guide: Notice of Levy and Publication 1494
Official sources checked October 8, 2026. This guide explains how pay documents work; it is not tax or legal advice.
