D.C. Mun. Regs. tit. 6, r. 6-B1146

Current through Register Vol. 71, No. 49, December 6, 2024
Rule 6-B1146 - WITHHOLDING PAY AND ALLOTMENTS, GARNISHMENT, LEVY, AND TAX SET-OFF
1146.1

In this section, the following terms have the meaning ascribed:

Allotment - a recurring, specified deduction from pay, for a legal purpose, authorized by an employee to be paid to an allottee.

Allottee - the authorized institution or person(s) to which an allotment is made payable.

Allotter - the employee from whose pay an allotment is made.

Attachment - deducting from the pay of an employee, pursuant to an order of a court or agency having authority to so order, a sum of money to be paid to the court, agency, or third party for the purpose of satisfying a levy or garnishment.

D.C. One Fund Campaign - an organization of voluntary health and welfare agencies authorized to solicit charitable contributions in the Metropolitan Washington Area in accordance with arrangements prescribed by Mayor's Order.

Dues - a voluntary, regular, periodic amount deducted from an employee's pay and submitted to a labor organization, as authorized in a collective bargaining agreement.

Levy - a notice served by the U.S. Internal Revenue Service on an agent of the District of Columbia designated to withhold all or part of the accrued salary or wages due an employee for purposes of satisfying a delinquent tax obligation.

Pay - the pay due an employee after all deductions authorized by law such as retirement or Social Security deductions or federal or District withholding tax, when applicable, have been made.

Service fee - a fee withheld pursuant to a collective bargaining agreement from the pay of a non-member of a union, where the union holds exclusive recognition in the unit where the non-member is employed.

Tax set-off - deducting from the pay of an employee a sum of money owed to the District government for delinquent taxes.

Withholding - a mandatory, specified deduction from pay mandated by law or regulation, such as District and federal income taxes, Civil Service Retirement and FICA contributions.

1146.2

An employee shall be permitted to make allotments as follows:

(a) Dues to a labor organization in accordance with § 1146.6;
(b) Charitable contributions to the D.C. One Fund Campaign in accordance with § 1146.10;
(c) State income tax withholdings in accordance with § 1146.12;
(d) Savings to financial institutions; and
(e) Child support or alimony payments in accordance with § 1146.14.
1146.3

The Chief Financial Officer is authorized to develop procedures to carry out the provisions of this section.

1146.4

In addition to those allotments provided for in § 1146.2, the Chief Financial Officer may establish procedures under which each employee of an agency is permitted to make allotments of amounts of his or her pay for such purposes as the Chief Financial Officer considers appropriate.

1146.5

Allotments shall be subject to the following general limitations:

(a) The allotter shall specifically designate the allottee and the amount of the allotment in writing in an allotment authorization;
(b) The total amount of allotments shall not exceed the pay due the allotter for a particular period;
(c) An employee shall request in writing a change in or the revocation of an allotment;
(d) Allotters shall agree that the District government shall be held harmless for any authorized allotment disbursed in accordance with the employee's request for an allotment from pay;
(e) Allotters shall agree that disputes regarding any authorized allotments shall be a matter between the allotter and allottee;
(f) No allotment shall be authorized to pay for any private indebtedness;
(g) Except for those employees otherwise provided for in this section, only an employee who is serving under an appointment not limited to six (6) months or less may make an allotment; and
(h) The District government shall discontinue paying an allotment when the allottee dies.
1146.6

In accordance with § 1707 of the CMPA (D.C. Official Code § 1-617.07 (2001)) and the provisions of the applicable collective bargaining agreement, an employee may authorize an allotment for dues to a labor organization that has been certified as the exclusive representative of employees in the collective bargaining unit in which the employee is employed.

1146.7

As provided in § 1707 of the CMPA (D.C. Official Code § 1-617.07 (2001)) and the provisions of the applicable collective bargaining agreement, service fees may be deducted from an employee's salary by the employer if that provision is contained in the collective bargaining agreement.

1146.8

The District shall discontinue a dues allotment when the allotter ceases to be a member of the bargaining unit.

1146.9

An employee may make an allotment for charitable contributions to the D.C. One Fund Campaign.

1146.10

The authorization for the D.C. One Fund Campaign allotment shall be as follows:

(a) For the term of one (1) year;
(b) An equal amount per biweekly pay period, the minimum allotment to be determined by the pay authority;
(c) The allotter may not change the amount deducted each biweekly pay period during the term of the allotment;
(d) The allotter may voluntarily discontinue the allotment at any time, but a discontinued allotment shall not be reinstated; and
(e) Allotments shall be discontinued automatically upon expiration of the one-year (1-year) withholding period or upon termination of District service, whichever occurs first.
1146.11

When an employee has a legal obligation to pay, but the District government has no legal obligation to withhold State income taxes, the District government shall permit an employee to make an allotment for payment of taxes as provided in § 1146.12.

1146.12

An employee shall be permitted to make an allotment for payment of State taxes to the State of Maryland or the Commonwealth of Virginia.

1146.13

An employee shall be permitted to make up to two (2) allotments of pay to a financial organization of his or her choice for credit to his or her savings account.

1146.14

An employee shall be permitted to make an allotment for alimony, child support, or both, when he or she voluntarily elects to do so. This provision shall not apply to garnishment orders issued to enforce child support, alimony obligations, or both, as provided in 42 U.S.C. 659 and 15 U.S.C. 1673.

1146.15

The Mayor shall designate an agent to accept garnishment, levy, and tax set-offs.

D.C. Mun. Regs. tit. 6, r. 6-B1146

Final Rulemaking published at 52 DCR 934 (February 4, 2005)