Attachment of Earnings Order
An Attachment of Earnings Order tells an employer to deduct debt repayments from someone's wages and send them as the order directs.
Read the instrument before touching payroll
An Attachment of Earnings Order requires the named employer to make deductions from a person's earnings and send them to the authority stated in the order. The document tells the employer what is owed, how deductions work and where and when payments must be made. The GOV.UK overview also makes clear that an employer cannot simply agree to ignore it.
Confirm the employee, issuing body, start point and payment details. Store the order securely, tell only the people who need to operate it and ask the issuer about anything unclear before the next affected payroll.
Protect the earnings the order protects
For an England and Wales court order, use its normal deduction rate and protected earnings rate. The employer takes the permitted amount only when earnings for that pay period allow it. The HMRC operational explanation shows how protected earnings and the order of priority work when more than one order exists.
Do not substitute a council-tax table, DWP instruction or another court order's formula. Each instrument controls its own calculation and priority. Record the gross earnings basis, protected amount, deduction and remittance for every affected payday.
Keep the three UK regimes distinct
England and Wales use court-issued Attachment of Earnings Orders. In Northern Ireland, the Enforcement of Judgments Office can direct wage deductions under its separate civil-enforcement process. Scotland generally uses earnings arrestment, a form of diligence described by Accountant in Bankruptcy.
The shared practical rule is simple: identify the jurisdiction and operate the document received. Do not translate one regime's protected earnings, tables or priority rules into another.
Show the deduction and close the loop
Itemise the deduction on the payslip and remit it as directed. Keep the calculation, payment confirmation and remaining balance with the order. Apply changes or cancellation only when the issuing authority provides the instruction required by that regime.
If the employee disputes the debt or amount, explain which authority issued the instrument and where they can challenge it. Payroll should not redesign a court or enforcement order, but it should correct its own calculation promptly and preserve the correction trail.
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