The Public Sector Fraud and Error (Recovery) Regulations 2026
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Change 1
18 Amount to be deducted by employer
(1) Except where section 42 (4) of the Act applies, the amount to be deducted must not exceed— (a) where the liable person's earnings are payable weekly, the percentage of their earnings specified in column 2 of Table 1 in Schedule 2 opposite the band in column 1 of that Table within which their net earnings payable on their pay-day fall, or (b) where the liable person's earnings are payable monthly, the percentage of their earnings specified in column 2 of Table 2 in Schedule 2 opposite the band in column 1 of that Table within which their net earnings payable on their pay-day fall. (2) Where section 42 (4) of the Act applies, the amount to be deducted must not exceed— (a) where the liable person's earnings are payable weekly, the percentage of their earnings specified in column 2 of Table 3 in Schedule 2 opposite the band in column 1 of that Table within which their net earnings payable on their pay-day fall, or (b) where the liable person's earnings are payable monthly, the percentage of their earnings specified in column 2 of Table 4 in Schedule 2 opposite the band in column 1 of that Table within which their net earnings payable on their pay-day fall. (3) Where any amount calculated under paragraph (1) or (2) includes a fraction of a penny, it is to be rounded to the nearest whole penny with a result of exactly half a penny being rounded down to the nearest whole penny. (4) Where the deduction from earnings order specifies an amount, or a method of calculating an amount, that may be deducted from the liable person’s earnings for the purpose of meeting costs reasonably incurred by the employer in complying with the order— (a) the specified amount must not exceed £1 on any pay-day; (b) the specified method of calculation must include a cap of £1 on the amount that may be deducted on any pay-day. (5) Where, on any pay-day (“the relevant pay-day”), the employer fails to deduct an amount from the liable person’s earnings or deducts an amount less than the amount which should have been deducted from the liable person’s earnings, the employer must, on the next available pay-day or pay-days, first deduct the amount required to be deducted under the order for that pay-day, subject to paragraphs (1) and (2), and then the difference between the amount, if any, which was deducted on the relevant pay-day and the amount which should have been deducted on that pay-day. (6) In this regulation, “pay-day” means a day on which a person is paid.
18 Amount to be deducted by employer
(1) Except where section 42 (4) of the Act applies, the amount to be deducted must not exceed— (a) where the liable person's earnings are payable weekly, the percentage of their earnings specified in column 2 of Table 1 in Schedule 2 opposite the band in column 1 of that Table within which their net earnings payable on their pay-day fall, or (b) where the liable person's earnings are payable monthly, the percentage of their earnings specified in column 2 of Table 2 in Schedule 2 opposite the band in column 1 of that Table within which their net earnings payable on their pay-day fall. (2) Where section 42 (4) of the Act applies, the amount to be deducted must not exceed— (a) where the liable person's earnings are payable weekly, the percentage of their earnings specified in column 2 of Table 3 in Schedule 2 opposite the band in column 1 of that Table within which their net earnings payable on their pay-day fall, or (b) where the liable person's earnings are payable monthly, the percentage of their earnings specified in column 2 of Table 4 in Schedule 2 opposite the band in column 1 of that Table within which their net earnings payable on their pay-day fall. (3) Where any amount calculated under paragraph (1) or (2) includes a fraction of a penny, it is to be rounded to the nearest whole penny with a result of exactly half a penny being rounded down to the nearest whole penny. (4) Where the deduction from earnings order specifies an amount, or a method of calculating an amount, that may be deducted from the liable person’s earnings for the purpose of meeting costs reasonably incurred by the employer in complying with the order— (a) the specified amount must not exceed £1 on any pay-day; (b) the specified method of calculation must include a cap of £1 on the amount that may be deducted on any pay-day. (5) Where, on any pay-day (“the relevant pay-day”), the employer fails to deduct an amount from the liable person’s earnings or deducts an amount less than the amount which should have been deducted from the liable person’s earnings, the employer must, on the next available pay-day or pay-days, first deduct the amount required to be deducted under the order for that pay-day, subject to paragraphs (1) and (2), and then the difference between the amount, if any, which was deducted on the relevant pay-day and the amount which should have been deducted on that pay-day. (6) In this regulation, “pay-day” means a day on which a person is paid.
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