This page is meant to provide general guidance about the garnishment process as it relates to garnishments issued by the Oregon Department of Revenue (department). This page should not be taken as legal advice.
Common terms
Garnishee: The person to whom the Notice of Garnishment (garnishment) has been delivered. An employer or bank are examples of garnishees.
Garnishor: The issuer of the garnishment. This information relates only to garnishments issued by the department, where the department is the garnishor.
Debtor: The individual or business who owes the debt.
Exemption: Value of assets and personal property belonging to a debtor and the wages payable to a debtor that are protected from garnishment by state or federal law.
Oregon Revised Statutes (ORS): State of Oregon laws that regulate garnishments.
Other Agency Accounts (OAA): The delinquent debts the department is collecting on behalf of more than 180 state agencies, boards, and commissions, including circuit courts and educational and regulatory agencies.
Support Orders: Such as a court order to withhold for child or spousal support.
Understanding garnishments
To collect delinquent debt, the department issues wage or bank garnishments. This page is meant to serve as a resource for garnishees who have received such notices.
If you received a notice of garnishment from the department, it is because our records show that you either employ, hold assets, or hold funds in a deposit account for the person listed on the notice. As a garnishee, you are legally required to respond to the notice of garnishment. If you have possession of assets that are not protected from garnishment, you must also send payment to the department (ORS 18.680 through ORS 18.690).
You can make garnishment payments on Revenue Online. You can also mail garnishment payments to the department. To ensure that payments are applied to the appropriate debtor, indicate the name of the debtor and the Notice of Garnishment ID number with the check.
Senate Bill 1595 (2024) - Revisions to wage exemption calculation for non-tax debt
In 2024, the Oregon Legislature passed Senate Bill (SB) 1595. This law increases the protection for disposable earnings (wages) garnished for non-tax debt. (This is debt that does not include child support, spousal support/alimony, or restitution judgements.) Employers must use these revised calculations for debts the department is collecting on behalf of another state agency or board, known as OAA debt. The law also periodically adjusts these amounts to reflect changes to the cost of living related to inflation.
The wage exemption calculation amounts will change for wages payable January 1, 2025, again on July 1, 2025, and then every July 1 afterward. The garnishee is responsible for checking the department's webpage before that date to find the updated amounts.
See the revised Wage Exemption Calculation form for non-tax debt (excluding child support, spousal support, or restitution judgements).
Minimum wage exemption amounts for all non-tax debt for wages payable prior to January 1, 2025
Minimum wage exemption amounts for non-tax debt (excluding Child Support, Spousal Support, or Restitution Judgments) for January 1, 2025 through June 30, 2025
Revenue Online
Revenue Online serves as the department's online portal for our customers. You can sign up for an ROL account to:
- Respond to new garnishments and update existing garnishment responses.
- Submit payments quickly and easily.
- View current balances for all garnishments.
- Manage multiple garnishments.
You will need to validate your account with the letter ID number on the notice of garnishment the department sent you.
After you have set up an account, you can access garnishments in Revenue Online by:
- Clicking the More Options tab;
- Clicking Add Access to an Account link;
- Selecting Garnishment Access from the drop-down list of account types;
- Entering your zip code; and
- Entering the letter ID found in the upper right corner of the Notice of Garnishment you received from the department. If you have not received a recent notice of garnishment, contact the department to request a letter to validate your garnishment access account.
Calculating wages subject to garnishment
A Wage Exemption Calculation form is included with the Notice of Garnishment letter. Garnishees must use this form to calculate the amount to send to the department.
There are two exemptions that apply to the debtor's wages.
- The normal wage exemption protects 75 percent of a debtor's wages after required payroll taxes are deducted (ORS 18.385(1)).
- The other exemption is the minimum wage exemption. This provision protects a certain amount of the debtor's wages subject to garnishment (ORS 18.385(2). This exemption is likely to change every year on July 1.
The department issues garnishments on two types of debt:
- Tax debt (for example, personal income tax, withholding) and
- Other Agency Accounts (OAA) debt.
To determine the type of debt being collected for your garnishment, see page 1 of the Notice of Garnishment letter, under the heading “Account type."
For tax debt, only the 75 percent exemption applies (ORS 18.385(6)).
For OAA debt, both the 75 percent exemption and the minimum wage exemption apply (ORS 18.385(1) – (4)).
Garnishments apply to all amounts being paid to the debtor for work performed after the garnishment was delivered to the garnishee and before the paycheck is issued.
Until the garnishment is paid in full or it has been released by the garnishor or court order, you must send the department the wages that are subject to garnishment whenever you issue a paycheck to the debtor.
For example, if the debtor is paid on a weekly basis, this payment must be submitted weekly, along with a Wage Exemption Calculation form; if the Debtor is paid every two weeks, or half-monthly, or monthly, the garnishment payment must be sent on that basis, along with the Wage Exemption Calculation form. You must do a new calculation, and submit it to the department, whenever the debtor's gross wages change. This also applies if the amount the garnishee pays the debtor varies from paycheck to paycheck.
Just as with the payment, you can submit the Wage Exemption Calculation form through Revenue Online or mail it to the department along with the check for payment.
If you receive more than one garnishment (notice or writ) for the same employee
(debtor), you must prioritize payments based on the date you received each garnishment.
The following examples show different scenarios for garnishments of wages payable between January 1 and June 30, 2025. These amounts may change on July 1 of each year. The garnishee must check this website for the current amounts. Review the following examples that most closely matches your situation.
If you employ the debtor named in the notice of garnishment, you must fill out and return the Wage Exemption Calculation form. The first payment you make under the notice must be sent with a Wage Exemption Calculation form. You must also fill out and return a Wage Exemption Calculation form with subsequent payments any time the initial calculation changes.
ALL of the examples provided are calculated based on gross wages being paid weekly BETWEEN JANUARY 1 AND JUNE 30, 2025.
For all other pay schedules: If the payment you are making is based on some period of time other than one week, two weeks, half month, or month, and the payment is for more than one week, you must calculate the minimum exemption by multiplying $254 (for restitution garnishments) or $305 (for non-restitution garnishments) by the number of weeks covered by the paycheck, including any fraction of a week. You should round the amount calculated to the nearest dollar.
Example 1: Garnishment calculation for one tax garnishment
The department issued a garnishment against a debtor who earned $1,000.00 in gross wages for this pay period (line 1). (There are no other garnishments from other creditors and there is no support order.)
After calculating the disposable wages (line 3), then subtracting the normal wage exemption (line 4), the nonexempt wages that are subject to garnishment is $187.50 (line 5). The tax garnishment amount you will send to the department (line 7) is $187.50.
Example 2: Garnishment calculation for two garnishments (one tax debt garnishment and another Writ or Notice of Garnishment with priority)
The department issued a tax garnishment against a debtor who earned $1,700.00 gross income for this pay period (line 1). The employer has also received a garnishment from another creditor (the debtor does not have a support order). The first garnishment is subject to the minimum wage exemption while the department's garnishment for tax debt is not.
In this example, using the wage calculation form received with the first garnishment (not the table in this example), the employer would calculate the wages subject to garnishment under the first notice of garnishment they received. Here that amount would be $300.00 The employer would then send $50.00 (line 7) the remaining garnishable wages, to the department.
Example 3: Garnishment
calculation for two garnishments and a support order (one tax debt garnishment
and another Writ or Notice of Garnishment with priority).
The department issued a tax garnishment against a debtor who earned $1,500.00 gross income for this pay period (line 1). The employer has also received a garnishment from another creditor and the debtor has a support order of $120.00 per pay period. The first garnishment is subject to the minimum wage exemption while the department's garnishment for tax debt and the support order are not.
The employer needs to calculate the wages subject to the first garnishment, then calculate the amount subject to the department's garnishment.
Support orders take priority over garnishments and should generally be paid first (ORS 25.375). After support orders are paid, garnishments should be paid in the order in which they are received. It is possible that, after paying a support order, there are no remaining wage available to pay a garnishment. However, the employer must use the wage exemption calculation forms received with each garnishment to ensure that the correct amounts are calculated and paid.
The employer would subtract the amount of the support order from line 5. If there are still funds available after the support order has been subtracted from line 5 then the employer would continue to subtract each garnishment until all garnishments have been satisfied or funds in line 5 have reached $0.00.
In this example, the total amount available for garnishment is $317.50 (line 5). The employer would subtract the amount of the support order $120.00 from line 5 leaving a remaining balance of $197.50 (line 6) that would be paid on the first writ or notice of garnishment. There are no funds in this pay period to pay the second garnishment issued by the department.
Example 4: Garnishment
calculation for two garnishments and a support order (one OAA non-restitution
debt garnishment and another Writ or Notice of Garnishment with priority)
The department issued a garnishment on a debtor who earned $3,000.00 gross income for this pay period (line 1). Prior to receiving the department's garnishment, the employer received a garnishment from another creditor for $200.00. In addition, the debtor must also pay $120.00 for a support order. Ater calculating the disposable wages (line 3), the wages subject to garnishment are $632.50 (line 7).
Line 8 shows the debts owed for the support order and the garnishment that was received first ($320.00).
In this example, the employer would send the department $312.50 for this pay period.
Example 5: Garnishment calculation for OAA garnishment (restitution debt)
The department has issued a garnishment against a debtor who earns $900.00 in gross wages for this pay period (line 1). (There are no other garnishments from other creditors and there is no support order for this employee.)
After calculating the disposable wages (line 3), then subtracting wages exempt from restitution garnishment (line 4 or 5, whichever is greater), the nonexempt wages available is $178.13.
The OAA garnishment (restitution debt) amount you will send to the department (line 9) is $178.13.