Make benefit debt deductions from an employee's pay

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Calculating DEA

To calculate the deductions from your employee바카라 사이트檚 pay you바카라 사이트檒l have to:

• work out the employee바카라 사이트檚 earnings after tax, class 1 National Insurance and workplace pension contributions
• deduct the percentage shown in the table from the employee바카라 사이트檚 earnings
• check if the employee has other debt orders and if they take priority over Direct Earnings Attachment (DEA) - see the employer바카라 사이트檚 guide

If the total of all deductions is more than 40% of the employee바카라 사이트檚 net earnings, DEA must be adjusted - see the employer바카라 사이트檚 guide.

If payments are made every 2 or 4 weeks, calculate weekly pay and deduct the percentage in the table.

Standard DEA rates

Deductions from earnings	Employee바카라 사이트檚 weekly pay	Employee바카라 사이트檚 monthly pay
Nothing to deduct	拢100 or less	拢430 or less
3%	拢100.01 to 拢160	拢430.01 to 拢690
5%	拢160.01 to 拢220	拢690.01 to 拢950
7%	拢220.01 to 拢270	拢950.01 to 拢1,160
11%	拢270.01 to 拢375	拢1,160.01 to 拢1,615
15%	拢375.01 to 拢520	拢1,615.01 to 拢2,240
20%	More than 拢520	More than 拢2,240

Higher DEA rates

In some circumstances you may be asked to deduct DEA at a higher rate. The Department for Work and Pensions (DWP) will tell you which rate to use when it contacts you to set up DEA deductions.

Deductions from earnings	Employee바카라 사이트檚 weekly pay	Employee바카라 사이트檚 monthly pay
5%	拢100 or less	拢430 or less
6%	拢100.01 to 拢160	拢430.01 to 拢690
10%	拢160.01 to 拢220	拢690.01 to 拢950
14%	拢220.01 to 拢270	拢950.01 to 拢1,160
22%	拢270.01 to 拢375	拢1,160.01 to 拢1,615
30%	拢375.01 to 拢520	拢1,615.01 to 拢2,240
40%	More than 拢520	More than 拢2,240

Call the employer helpline if you바카라 사이트檙e unsure which rate to pay.

Employer helpline 0800 916 0614
Monday to Friday, 8am to 7.30pm
Find out about call charges

There is more detail about calculating DEA in the employer바카라 사이트檚 guide.

View a printable version of the whole guide