Guide

Make child maintenance deductions from an employee's pay

Child maintenance payments and holiday pay

If you pay your employee holiday pay in advance, you will need to multiply the normal deduction rate and the protected earnings rate or proportion in line with the net earnings.

For example, if you double the net earnings because you are paying them for two weeks instead of one, you will also need to double the normal deduction rate and the protected earnings rate or proportion.

You have to:

  • work out the employee's net deductible earnings
  • multiply the normal deduction rate and the protected earnings rate or proportion by the number of pay periods they are being paid for
  • take the relevant amount
  • send this deduction to the Child Maintenance Service (CMS)

See protected earnings rate and protected earnings proportion.

If you have a query about helping employees pay child maintenance, reporting changes or providing additional information, you can contact CMS.

How to contact CMS - 1993 and 2003 schemes

For help or more information:

  • call CMS employer helpline on 0800 171 2039
  • if you have speech or hearing difficulties, a textphone service is available on 0800 587 1381
  • email CMS at nicallbacks.lob2@cms.gsi.gov.uk - this is not a secure email address so do not enter personal information

The CMS employer helpline is open Monday to Friday, from 08:00 to 17:00.

nidirect guidance on contacting 08 and 03 telephone numbers.