The Department of Revenue's Child Support Enforcement Division oversees the Commonwealth's child support laws, and employers play a key role in reporting new hires to the Department of Revenue and by implementing income withholding orders in a timely manner.
The Commonwealth requires all employers to report newly hired employees, reinstated employees and independent contractors within 14 days of hire, reinstatement or start of contract. The Child Support Enforcement Division uses this information to locate child support obligors and to establish, enforce and modify child support orders. In addition, the Department of Revenue uses this information to detect fraud in public assistance programs, including unemployment and transitional assistance. See MassTaxConnect.
Income Withholding Orders for Child Support
Judges order the payment of child support by non-custodial parents. If a judge orders one of your employees to have income withheld, you will receive an income withholding order from the issuing court or from the Department of Revenue. Additionally, any employee who is ordered to pay child support through income withholding is required by state and federal law to notify you and to provide you with a copy of the income withholding order, upon your request. The order will specify the amount to be withheld and remitted to Department of Revenue.
Employers must begin withholding child support from their employees' paychecks immediately, starting with the first payroll date following receipt of the income withholding order.
Employers must deduct child support payments from any source of periodic compensation their employees receive, including bonuses, commissions, severance pay, payments to independent contractors and others.
For more information about child support income withholding requirements, see the Department of Revenue's Child Support Enforcement Division Employer Guide, as well as M.G.L. c. 119A, § 12(f)(5) .