Notice of Attachment 15% Cap Rule

Deductions for Notice of Attachment from Department of Social Protection (DSP) will be limited to 15% of the employee’s net pay, where applicable. This is after PAYE, USC, and PRSI deductions have been applied.

For fixed deduction amounts, payroll deducts the lower of the specified amount or the 15% cap. 

This enhancement helps to apply the statutory deduction limit consistently and reduces the risk of deducting more than the permitted amount from an employee’s pay.

Steps to enable and configure

You don't need to do anything to enable this feature.

Tips and considerations

• The 15% cap applies to net pay after statutory deductions and pre-existing court orders.
• The calculation of net pay for the 15% cap can be affected by the order in which court orders and Local Property Tax (LPT) deductions are processed.
• A deduction can exceed 15% of net pay only where the employee has agreed to this in writing.