Make benefit debt deductions from an employee's pay
Calculating DEA
To calculate the deductions from your employee鈥檚 pay you鈥檒l have to:
- work out the employee鈥檚 earnings after tax, class 1 National Insurance and workplace pension contributions
- deduct the percentage shown in the table from the employee鈥檚 earnings
- check if the employee has other debt orders and if they take priority over Direct Earnings Attachment (DEA) - see the employer鈥檚 guide
If the total of all deductions is more than 40% of the employee鈥檚 net earnings, DEA must be adjusted - see the employer鈥檚 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 | Employee鈥檚 weekly pay | Employee鈥檚 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 | Employee鈥檚 weekly pay | Employee鈥檚 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 you鈥檙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 employer鈥檚 guide.