An attachment of earnings order makes your employer deduct money from your pay to clear a debt. The amount depends on the order: a court fixes it for a county court judgment, council tax orders use a percentage table, a DWP Direct Earnings Attachment usually takes up to 20% of net pay, and child maintenance must leave you 60%.
Your employer has no choice about applying a valid order. It must deduct from the next payday, pay the money to the court or agency, and tell you in writing each time, usually on your payslip (HMRC and HMCTS guidance on GOV.UK). To change the amount, you go back to whoever issued the order.
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Quick reference: the main deduction orders
| Order | Issued by | Used for | How much is deducted | Money left to you |
|---|---|---|---|---|
| Attachment of Earnings Order (AEO) | County court or magistrates' court | County court judgment debts (non-priority); maintenance or fines (priority) | The normal deduction rate written on the order | At least the protected earnings rate written on the order |
| Council Tax Attachment of Earnings Order (CTAEO) | Your council, after a liability order | Unpaid council tax | Percentage of net pay from a table in the regulations | Set by the table |
| Direct Earnings Attachment (DEA) | DWP, without a court order | Benefit overpayments and other DWP debt | Standard rate up to 20% of net pay; higher rate up to 40% | At least 60% of net pay across all orders |
| Deduction from Earnings Order (DEO) | Child Maintenance Service | Child maintenance | The amount on the order | At least 60% of net pay |
| Earnings arrestment | Scottish courts | Debts in Scotland | Separate Scottish rules | Separate Scottish rules |
The last column is the one to read first: every order has a floor below which your employer must not take you. Which floor applies depends on who issued the order, not on how much you owe. Percentages and tables re-read at their GOV.UK and legislation.gov.uk sources on 27 September 2026.
Sources: Make debt deductions from an employee's pay, Make benefit debt deductions and Make child maintenance deductions, all on GOV.UK.
Court attachment of earnings orders (AEO)
A creditor with a county court judgment you have not paid can ask the court for an attachment of earnings order using form N337 (GOV.UK). The court sends the order to your employer. The law behind it is the Attachment of Earnings Act 1971.
How much a court AEO deducts
There is no percentage table for a court AEO. The order itself states two figures (GOV.UK):
- the normal deduction rate (NDR): how much your employer takes each payday;
- the protected earnings rate (PER): the minimum you must be left with.
Your employer takes the NDR unless doing so would leave you below the PER. It may also take £1 towards its own costs each time it makes a deduction.
Priority and non-priority orders
| Type | Used for | If the full deduction cannot be made |
|---|---|---|
| Priority | Maintenance or fines | The shortfall is carried forward to the next payday |
| Non-priority | County court judgment debts | The shortfall is not carried forward |
If you have more than one order, priority orders are deducted first in the order you received them, then non-priority orders in the order you received them (GOV.UK).
Worked example: a CCJ order
Your weekly earnings for AEO purposes are £190, the protected earnings rate is £150 and the normal deduction is £25. Your employer pays you £164: it sends £25 to the court and keeps £1 for costs.
If one week your earnings are £170, your employer can only take £20 without going below £150. You receive £149, the court receives £20 and the employer keeps £1. Because a CCJ order is non-priority, the missing £5 is not carried forward (GOV.UK).
What your employer must do
- Start deductions from the next payday, unless that is within the next 7 days.
- Write to the court within 10 days if it does not employ you.
- Tell you in writing about each deduction, usually on your payslip.
- Pay the money to the magistrates' court or the Centralised Attachment of Earnings Payments (CAPS) office, as the order says.
- Tell CAPS within 10 days if you leave.
Your employer can be fined for failing to make deductions (GOV.UK).
Council Tax Attachment of Earnings Order (CTAEO)
If you do not pay council tax, the council can get a liability order and then send your employer an attachment of earnings order. The deduction comes from a fixed table of net earnings. In England, the weekly table is (legislation.gov.uk):
| Net weekly earnings | Deduction |
|---|---|
| Up to £75 | 0% |
| £75.01 to £135 | 3% |
| £135.01 to £185 | 5% |
| £185.01 to £225 | 7% |
| £225.01 to £355 | 12% |
| £355.01 to £505 | 17% |
| Over £505 | 17% of the first £505, plus 50% of the rest |
For monthly pay in England the bands are £300, £550, £740, £900, £1,420 and £2,020, with the same percentages. Wales has used its own table, with higher earnings bands, since 1 April 2022 (legislation.gov.uk).
Worked example: council tax order on £1,800 a month net (England)
£1,800 falls in the £1,420 to £2,020 band, so the deduction is 17%: £1,800 × 17% = £306 a month.
Direct Earnings Attachment (DEA)
The Department for Work and Pensions can tell your employer to deduct money to recover benefit overpayments and some other DWP debts, without going to court. DWP writes to your employer, and your employer must tell you before deductions start (GOV.UK).
How much a DEA deducts
The percentage depends on your net earnings, which means pay after income tax, Class 1 National Insurance and pension contributions. DWP tells your employer whether to use the standard or the higher rate (DWP employer guide).
| Monthly net earnings | Weekly net earnings | Standard rate | Higher rate |
|---|---|---|---|
| Up to £430 | Up to £100 | 0% | 5% |
| £430.01 to £690 | £100.01 to £160 | 3% | 6% |
| £690.01 to £950 | £160.01 to £220 | 5% | 10% |
| £950.01 to £1,160 | £220.01 to £270 | 7% | 14% |
| £1,160.01 to £1,615 | £270.01 to £375 | 11% | 22% |
| £1,615.01 to £2,240 | £375.01 to £520 | 15% | 30% |
| £2,240.01 or more | £520.01 or more | 20% | 40% |
Whatever the rate, you must be left with at least 60% of your net earnings once all orders are counted. Your employer can take £1 for costs each time it makes a DEA deduction. Deductions for child maintenance, maintenance or fines, and council tax take priority over a DEA.
Worked example: DEA on £1,900 a month net
£1,900 is in the £1,615.01 to £2,240 band. At the standard rate the deduction is £1,900 × 15% = £285 a month. At the higher rate it would be £1,900 × 30% = £570, which still leaves more than 60% of net pay (£1,140).
Child maintenance: Deduction from Earnings Order (DEO)
The Child Maintenance Service can send your employer a DEO if you choose to pay that way, or if you have not paid what you owe or have paid late. Your employer deducts the amount on the order from your net earnings, as long as you are left with at least 60% of them (GOV.UK). Your employer may take £1 for costs.
Worked example: DEO on £1,200 a month net
Your protected earnings are £1,200 × 60% = £720, so up to £480 can be deducted. If the order is for £150 a month, the full £150 is deducted. In England, Wales and Northern Ireland a DEO takes priority unless your employer has already received a priority court AEO.
How to challenge or stop a deduction
- Pay the debt. Deductions stop when the debt is paid and the court or agency tells your employer.
- Court order too high: ask the court to vary it on form N244, which is used to ask a court to vary a judgment or suspend enforcement (GOV.UK). Include evidence of your income and essential spending.
- DEA: contact DWP Debt Management using the details on its letter to question the debt or the rate.
- DEO: contact the Child Maintenance Service if your income or circumstances have changed.
- Council tax: contact your council.
Your employer cannot suspend or reduce a valid order because you ask, and it cannot decide the debt is wrong. It can only apply the order as written.
Common payslip problems with deduction orders
- Deduction worked out on gross pay. Every order uses net or attachable earnings, not gross pay.
- Wrong table. A council tax order in England uses different bands from a DEA, and Wales has its own council tax table.
- The 60% protection ignored. For a DEA or DEO, check that you were left with at least 60% of net pay.
- Deductions continuing after the debt is paid. Send the creditor's confirmation to payroll.
- No written notice. Your employer must tell you about each deduction.
To check the tax, NI and deduction lines on your own payslip, see How do I check my payslip is correct?.
Free debt advice
If deductions are unaffordable or you have several debts, get free advice before you apply to vary an order. StepChange Debt Charity is on 0800 138 1111 (StepChange), and GOV.UK lists other free services on Options for dealing with your debts.
Frequently asked questions
How much can be taken from my wages under an attachment of earnings order?
It depends on the order. A county court order states a fixed normal deduction and a protected earnings rate. A council tax order in England takes 0% to 17% of net pay, plus 50% of weekly pay above £505. A DWP Direct Earnings Attachment takes up to 20% of net pay at the standard rate, and a child maintenance order must leave you 60% of net pay.
What is the difference between an AEO, a DEA and a DEO?
An AEO is made by a court, usually for a county court judgment, maintenance or fines. A DEA is issued by DWP to recover benefit overpayments and other DWP debt, with no court order. A DEO comes from the Child Maintenance Service for child maintenance.
What is the protected earnings rate?
For a court order, it is the minimum amount of pay the court says you must keep each payday. It is written on the order. If a deduction would take you below it, your employer can only deduct part of the amount, or nothing.
How much is deducted for unpaid council tax?
In England, a council tax attachment of earnings order uses a table of net weekly earnings: nothing up to £75, then 3%, 5%, 7%, 12% and 17% in bands up to £505, and 17% of the first £505 plus 50% of the rest above that. Wales uses a different table.
Can my employer stop or reduce the deduction if I ask?
No. Your employer must apply a valid order. It cannot suspend it, reduce it because of hardship, or stop it because you dispute the debt. Only the court, council or agency that issued the order can change it.
How do I stop an attachment of earnings order?
Pay the underlying debt in full, or ask whoever issued the order to change it. For a court order you can apply to vary it using form N244 with evidence of your income and spending. For a DEA contact DWP, for a DEO contact the Child Maintenance Service, and for council tax contact your council.
Sources
All sources were opened and checked by PayslipIQ on 21 September 2026.
- HMCTS and HMRC (GOV.UK): Make debt deductions from an employee's pay. Court AEOs, normal deduction rate, protected earnings rate, priority rules, £1 admin fee, worked examples. Verified 21 Sep 2026.
- HMCTS (GOV.UK): Ask for an attachment of earnings order (form N337) and Form N244. Verified 21 Sep 2026.
- legislation.gov.uk: Attachment of Earnings Act 1971. Verified 21 Sep 2026.
- legislation.gov.uk: Council Tax (Administration and Enforcement) Regulations 1992, Schedule 4. Council tax deduction tables for England and Wales. Verified 21 Sep 2026.
- DWP (GOV.UK): Direct Earnings Attachment: a guide for employers, last updated 8 May 2026. DEA standard and higher rates, 60% protection, priority orders. Verified 21 Sep 2026.
- DWP (GOV.UK): Make benefit debt deductions from an employee's pay. Verified 21 Sep 2026.
- DWP Child Maintenance Service (GOV.UK): Make child maintenance deductions from an employee's pay. DEO rules and 60% protected earnings. Verified 21 Sep 2026.
- StepChange Debt Charity: Contact us. Helpline number. Verified 21 Sep 2026.
Disclaimer
PayslipIQ provides educational guidance based on published court, DWP and council rules. It is not regulated debt or legal advice. If deductions are unaffordable, or you dispute the underlying debt, get free debt advice or legal help before you apply to change an order.
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Check my payslip freePayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.