I Received a Notice of Intent to Garnish Wages
A Notice of Intent to Garnish Wages is sent to a responsible taxpayer(s) at least 30 days prior to an Official Order of Wage Garnishment being issued to their employer. If you received this notice, you should either:
If none of the above are completed within the 30 days of the Date Issued on the notice, the PA Department of Revenue will issue a garnishment order to your employer. Once a garnishment order is issued, a payment plan will no longer be an option to resolve the liability. You may make payments in addition to the garnishment, but the wage garnishment will not be released until the liability is paid in full, or if a bankruptcy is filed.
I Received a Notice of Wage Garnishment
A Notice of Wage Garnishment is issued to you once the wage garnishment order has been sent to your employer(s). Upon receiving the Official Notice of Wage Garnishment, your employer is legally required to withhold 10% of your gross wages each pay period until the liability is satisfied. (An employer should not take an employee's full paycheck at once to pay the liability.)
This Notice of Wage Garnishment includes:
*To make a payment please go to myPATH or send check with last four digits of SSN in memo to Dept. of Revenue, PO BOX 280910, Harrisburg PA 17128-0431
If you disagree with the liability owed, garnishment will continue until the balance is paid in full. At that time, you have the right to file a petition with the Board of Appeals within the statute of limitations.
If an additional liability is added to a previously issued wage garnishment, another Notice of Wage Garnishment will be mailed to you and your employer.
Official Notice of Wage Garnishment
This notice is issued to an employer when an employee owes unpaid taxes to the Pennsylvania Department of Revenue
- Complete and return the Employer Certification Notice found on page 5 of the Official Notice and begin the garnishment within 60 days of the 'Date Issued' on the notice
- Withhold 10% of the employee's gross wages for each pay period until you receive an Official Notice of Wage Garnishment Termination from the department
- Remit the garnishment funds to the department within 3 business days after withholding them from the employee
Additional Employer Information
An employer is not required to vary its normal pay cycles to comply with a Wage Garnishment Order.
Gross wages for the purpose of wage garnishment is defined as wages, salary, commissions, bonuses, employer-controlled tips and employee stock options once exercised.
This garnishment order should be paid before any other garnishment or withholding orders received after this one, except any child support order which may be paid first regardless of the date received.
Employers may keep 2% of the 10% garnished wages as an administrative fee.
The department may also issue a Wage Garnishment Amend Notice
to inform the employer of an updated or amended balance for the employee's garnishment.
Garnishment Payments by Employers must be submitted one of two ways:
- Visit myPATH.pa.gov and scroll down to the tile labeled Payments. Select the first option to Make a Payment and you will be redirected to a new screen that allows you to select Make a Wage Garnishment Payment.
- NOTE: You do not have to create a myPATH profile to submit a wage garnishment payment. However, you will need to have your EIN, Garnishment ID, and Letter ID.
- Check and Voucher
If the employee separates from your employment or is no longer employed by your company, you are required to notify the department by completing and submitting the Employer Certification Notice
and/or contacting the Wage Garnishment section.