Make benefit debt deductions from an employee's pay
Calculating DEA
To calculate the deductions from your employee’s pay you’ll have to:
- work out the employee’s earnings after tax, class 1 National Insurance and workplace pension contributions
- deduct the percentage shown in the table from the employee’s earnings
- check if the employee has other debt orders and if they take priority over Direct Earnings Attachment (DEA) - see the employer’s guide
If the total of all deductions is more than 40% of the employee’s net earnings, DEA must be adjusted - see the employer’s 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’s weekly pay | Employee’s monthly pay |
|---|---|---|
| Nothing to deduct | £100 or less | £430 or less |
| 3% | £100.01 to £160 | £430.01 to £690 |
| 5% | £160.01 to £220 | £690.01 to £950 |
| 7% | £220.01 to £270 | £950.01 to £1,160 |
| 11% | £270.01 to £375 | £1,160.01 to £1,615 |
| 15% | £375.01 to £520 | £1,615.01 to £2,240 |
| 20% | More than £520 | More than £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’s weekly pay | Employee’s monthly pay |
|---|---|---|
| 5% | £100 or less | £430 or less |
| 6% | £100.01 to £160 | £430.01 to £690 |
| 10% | £160.01 to £220 | £690.01 to £950 |
| 14% | £220.01 to £270 | £950.01 to £1,160 |
| 22% | £270.01 to £375 | £1,160.01 to £1,615 |
| 30% | £375.01 to £520 | £1,615.01 to £2,240 |
| 40% | More than £520 | More than £2,240 |
Call the employer helpline if you’re 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’s guide.