Examples of Direct Earnings Attachments
These examples show how to apply the deduction rules in different situations.
Example 1: No other deductions
An employee earns £385 per week and has no other court orders.
- According to the weekly deduction table, £385 falls into the 15% band.
- Deduction = £385 × 15% = £57.75
Example 2: Existing child maintenance order
An employee earns £250 per week and already has a £60 deduction for child maintenance.
- £250 falls into the 7% band.
- DEA deduction = £250 × 7% = £17.50
You must still apply the DEA deduction after the child maintenance order, as long as the total deductions do not reduce the employee’s income below 60% of their net earnings.
Example 3: Protected earnings limit applies
An employee earns £1,620 per month and already has £486 in other deductions.
- £1,620 falls into the 15% band.
- DEA deduction = £1,620 × 15% = £243
However, the total deductions must not reduce the employee’s income below 60% of their net earnings.
- 60% of £1,620 = £972
- Maximum total deductions allowed = £648 (i.e. £1,620 - £972)
- Other deductions = £486
- Remaining available for DEA = £162
So, instead of £243, you can only deduct £162 for the DEA in this case.
If the employee earns too little
If the employee’s earnings are below the threshold shown in the deduction tables, you must not make a deduction. However, you must continue to check each pay period in case their earnings increase.
