Employers & Child Support Withholding

As an employer and taxpayer, be aware that federal and state programs have been established to ensure that parents support their children. These programs both encourage family responsibility and reduce taxpayer costs for welfare benefits such as Temporary Aid to Needy Families (TANF).

As a part of these programs, employers and other persons who pay income to persons required by court order to pay support must withhold certain amounts of income when served with an order of income withholding. The amounts withheld must then be sent to the Friend of the Court in the appropriate county.

Income withholding for child support is not punishment, any more than the withholding of income tax is a punishment. The information provided on this web page is intended to serve as a brief summary of your responsibilities as an employer under current law.

Expanded Involvement of Employers

Changes to Michigan law as of January 1, 1991, have expanded employers' involvement. The law requires income withholding take place immediately for almost all new or modified support orders. Under prior law, this would be required only when a parent fell behind in support payments. This is no longer true. All parents who pay support under support orders entered after January 1, 1991, will be subject to income withholding.

A Special Note to Employers

Employers are making a valuable contribution to the lives of children when they withhold and forward support payments on a timely basis. Employers have become a valued partner in one of the most effective support enforcement programs in the nation. This continued partnership between the public and private sectors will ensure that Michigan's children have the opportunity to lead happy and healthy lives.

[Reprinted with appreciation to Washtenaw County Friend of the Court]