Types – And Priorities – Of Payroll Garnishments

11/5/2025

Types – And Priorities – Of Payroll Garnishments

The six basic types of garnishments are child support, federal, state, or local levies, creditor garnishments, and student loans.

It is possible for an individual to have more than one garnishment request sent to his or her employer. In such cases, garnishments should be handled in the following priority order:

1. Child Support
2. Federal tax levy *
3. State tax levy
4. Local levy
5. Creditor

Student loans are not listed in the priority order for a reason. The federal government and the courts have not yet given enough guidance to the employers to establish a student loan garnishment’s place in the pecking order. In absence of such guidance, most employers are ranking it with the creditor garnishment.

*Note: If a federal tax levy is in place for an employee before a child support withholding order for the same employee, under the Internal Revenue Rules, the tax levy has priority.