By Global Pay Compliance Desk · Minneapolis, MN · General information, not legal advice
The Internal Revenue Service releases updated exempt wage amounts for Form 668-W federal tax levies based on standard deduction inflation indexing.
Employers processing IRS Form 668-W (Notice of Levy on Wages, Salary, and Other Income) must apply the revised Publication 1494 tables. Unlike creditor garnishments, IRS levies exempt a fixed dollar allowance depending on filing status and claimed dependents, remitting the entire remainder of disposable earnings to the Treasury until released.
Arizona’s 2026 minimum-wage increase raises the protected earnings floor on creditor wage garnishments. Withhold the lesser of 10% of disposable earnings or the amount above 60 times the highest applicable minimum wage.
California piloting electronic service of garnishments to employers
The Federal Office of Child Support Services (OCSS) expands real-time electronic income withholding order protocols, accelerating child support processing speeds nationwide.
Questions about how this affects your payroll? We will walk through your active orders.
