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Earnings that can and cannot be attached

‘Attachable earnings� is PAYE income payable to the judgment debtor after deductions for PAYE, NIC and superannuation. This includes wages or salary, overtime, bonuses, commission, occupational pensions and statutory sick pay.

»Ê¹ÚÌåÓýapp earnings of a director of a limited company can be attached, provided that the judgment debt is the director’s personal liability, because a director is an employee.

Payments that cannot be attached

»Ê¹ÚÌåÓýapp following payments cannot be attached:

• state ‘old ageâ€� pensions
• disability pensions
• benefit payments
• tax credits
• Armed Forces pay; but arrangements can be made for deductions from a serviceman’s pay (DMBM667670)
• merchant seamen’s wages (except wages paid to a seaman of a fishing boat)
• self-employed earnings.

Uncertainty whether certain payments are ‘earnings�

An employer, debtor or creditor, who is uncertain whether particular payments are ‘earnings�, may apply to the court for a ruling. If the employer or the judgment debtor makes such an application, the court will notify you of the date and time when the application will be considered.

If you receive such a notification, contact the EIS Bradford CCP Technical Team for advice.

You do not have to attend the court, but you should keep the notification with the case papers.