How do I calculate the employee's net disposable income?

  • Compute the gross amount that you owe to the employee for the pay period.
  • If the employee took any advances, add those amounts back in.
  • Deduct the amounts that are required by law, such as IRS income taxes, FICA, Social Security and L&I. If union membership or pension contribution is mandatory, deduct union dues and/or pension amounts.
  • Do not deduct such amounts as car Payments,┬ánon-mandatory union dues, or voluntary savings deposits.
  • The amount remaining is the employee's net disposable income. Now divide that amount by two, and that's the amount that is subject to withholding.
  • After withholding the child support amount, go on and deduct any other amounts that you normally deduct from the employee's paycheck. These "voluntary deductions" are not subject to the 50% limit.
  • US Mail Payment Address
    • Washington State Support Registry
      PO Box 45868
      Olympia, WA 98504-5868