Make benefit debt deductions from an employee's pay
Calculating DEA
To calculate the deductions from your employee’s pay you’ll have to:
- work out the employee’s earnings after tax, class 1 National Insurance and workplace pension contributions
- deduct the percentage shown in the table from the employee’s earnings
- check if the employee has other debt orders and if they take priority over Direct Earnings Attachment (DEA) - see the employer’s guide
If the total of all deductions is more than 40% of the employee’s net earnings, DEA must be adjusted - see the employer’s 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 | Employee’s weekly pay | Employee’s monthly pay |
|---|---|---|
| Nothing to deduct | £100 or less | £430 or less |
| 3% | £100.01 to £160 | £430.01 to £690 |
| 5% | £160.01 to £220 | £690.01 to £950 |
| 7% | £220.01 to £270 | £950.01 to £1,160 |
| 11% | £270.01 to £375 | £1,160.01 to £1,615 |
| 15% | £375.01 to £520 | £1,615.01 to £2,240 |
| 20% | More than £520 | More than £2,240 |
Higher DEA rates
In some circumstances you may be asked to deduct DEA at a higher rate. »Ê¹ÚÌåÓýapp 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 | Employee’s weekly pay | Employee’s monthly pay |
|---|---|---|
| 5% | £100 or less | £430 or less |
| 6% | £100.01 to £160 | £430.01 to £690 |
| 10% | £160.01 to £220 | £690.01 to £950 |
| 14% | £220.01 to £270 | £950.01 to £1,160 |
| 22% | £270.01 to £375 | £1,160.01 to £1,615 |
| 30% | £375.01 to £520 | £1,615.01 to £2,240 |
| 40% | More than £520 | More than £2,240 |
Call the employer helpline if you’re unsure which rate to pay.
Employer helpline
0800 916 0614
Monday to Friday, 8am to 7.30pm
Find out about call charges
»Ê¹ÚÌåÓýappre is more detail about calculating DEA in the employer’s guide.