Tennessee Garnishment Laws | Wage Garnishment Rules for Employers

Tennessee Garnishment Laws

Tennessee wage garnishment laws establish requirements for employers that receive a garnishment summons involving an employee's wages. Employers may be required to withhold a portion of an employee's disposable earnings, respond to the garnishment, provide required notices, and send withheld funds to the appropriate court or agency.

For ordinary consumer debt, Tennessee generally limits wage garnishment to the lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum hourly wage for the applicable pay period. Tennessee law also provides specific protections and additional rules for employees with dependent children.

Child support, alimony, and certain tax obligations are subject to different withholding rules. Employers should identify the type of garnishment before calculating the amount to withhold.

Tennessee employers should also pay close attention to the garnishment answer and payment deadlines. Failure to properly answer a garnishment can expose the employer, as garnishee, to a judgment for the underlying debt and costs.

At A Glance

• Ordinary consumer debt maximum: Lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum hourly wage
• Child support and alimony: Generally subject to federal Consumer Credit Protection Act limits of 50% to 65% of disposable earnings depending on the employee's support obligations and the age of the arrearage
• Federal tax garnishments: Subject to federal tax levy rules rather than the ordinary 25% Tennessee limitation
• Disposable earnings: Earnings remaining after deductions required by law
• Employer answer deadline: Written answer generally must be filed within 10 days of service under Tennessee Rule of Civil Procedure 69.05
• Payment deadline: Money or wages subject to garnishment generally must be paid into court within 30 days of service under Rule 69.05
• Administrative fee: Tennessee law allows specified garnishee compensation in certain garnishment proceedings; employers should verify the applicable type of proceeding and current court requirements before deducting a fee from employee wages
• Garnishment costs: Tennessee law provides that the judgment debtor is responsible for costs of garnishments on debts for which suit is brought
• Priority: A garnishment lien on earnings has priority over subsequent liens obtained under Tennessee's wage-garnishment statute
• Garnishment duration: A wage garnishment lien generally continues on subsequent earnings until the judgment is satisfied or the applicable six-month period expires, whichever occurs first
• Employer form: Answer of Garnishee (Employer)
• Primary wage-garnishment statutes: Tennessee Code Title 26, Chapter 2
• Primary procedural rule: Tennessee Rule of Civil Procedure 69.05

Tennessee Wage Garnishment Laws

What Is Wage Garnishment in Tennessee?

Wage garnishment is a legal process that requires an employer to withhold a portion of an employee's earnings and pay the withheld amount to the court or other authorized recipient.

Once an employer is properly served with a garnishment, the employer becomes the garnishee and has legal responsibilities concerning the employee's wages.

Tennessee law provides procedures for garnishment of compensation due from an employer and establishes limits on the amount of disposable earnings that may be withheld.

How Much of an Employee's Wages Can Be Garnished in Tennessee?

For a judgment involving debt other than alimony or child support, Tennessee generally limits the aggregate amount of disposable earnings subject to garnishment to the lesser of:

• 25% of the employee's disposable earnings for the applicable workweek
• The amount by which disposable earnings exceed 30 times the federal minimum hourly wage for the applicable pay period

For pay periods other than weekly, the statutory calculation is adjusted to correspond to the length of the pay period.

Employers should use the garnishment calculation required by Tennessee law rather than simply withholding 25% of every paycheck.

What Are Disposable Earnings in Tennessee?

For purposes of wage garnishment, disposable earnings generally mean the portion of an employee's earnings remaining after deductions that are required by law.

Required deductions can include amounts such as federal income tax and Social Security taxes. Voluntary deductions generally are not treated the same way as deductions required by law when determining disposable earnings.

Does Tennessee Have a Minimum Earnings Threshold for Garnishment?

Yes. For ordinary consumer-debt garnishments, Tennessee uses a federal-minimum-wage-based earnings protection in addition to the 25% limitation.

The amount subject to garnishment cannot exceed the lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum hourly wage for the applicable pay period.

As a result, an employee with relatively low disposable earnings may have little or no wages available for an ordinary garnishment.

Tennessee Garnishment Limits for Child Support and Alimony

How Much Can Be Garnished for Child Support in Tennessee?

Child support garnishments are subject to different limits from ordinary consumer-debt garnishments.

Under federal law, the maximum withholding generally ranges from 50% to 65% of disposable earnings depending on whether the employee supports another spouse or dependent child and whether the support arrearage is more than 12 weeks old.

• 50% when the employee is supporting another spouse or dependent child and the arrearage is not more than 12 weeks old
• 55% when the employee is supporting another spouse or dependent child and the arrearage is more than 12 weeks old
• 60% when the employee is not supporting another spouse or dependent child and the arrearage is not more than 12 weeks old
• 65% when the employee is not supporting another spouse or dependent child and the arrearage is more than 12 weeks old

Employers should follow the withholding amount stated in the applicable income-withholding or garnishment order and apply the controlling federal and state requirements.

How Much Can Be Garnished for Alimony in Tennessee?

Alimony garnishments may be subject to the same federal percentage limitations that apply to qualifying support orders.

Tennessee's garnishment notice specifically directs employers to apply different standards when the judgment involves child support or alimony.

Tennessee Garnishment for Federal and State Taxes

Are Tax Garnishments Subject to the 25% Tennessee Limit?

Tax levies are treated differently from ordinary judgment garnishments. Federal tax levies are governed by federal law and generally do not use the ordinary 25% Tennessee wage-garnishment calculation.

Employers receiving a tax levy should follow the instructions contained in the levy and applicable federal requirements.

Tennessee Employer Garnishment Requirements

What Must an Employer Do After Receiving a Tennessee Garnishment?

After receiving a garnishment summons, the employer should promptly review the documents to determine the employee involved, the type of garnishment, the issuing court, the judgment amount, and the applicable withholding requirements.

The employer should then determine whether the employee has wages or other property subject to the garnishment and calculate the amount that may legally be withheld.

Tennessee Rule of Civil Procedure 69.05 requires the garnishee to determine whether it holds property belonging to the judgment debtor, provide the required notice, file an answer, and make payments according to the rule.

When Must a Tennessee Employer Answer a Garnishment?

Under Tennessee Rule of Civil Procedure 69.05, a garnishee generally must file a written answer with the court within 10 days of service, accounting for property of the judgment debtor held by the garnishee.

Employers should not assume that the first payroll withholding date is the answer deadline. The garnishment answer is a separate legal requirement.

When Must a Tennessee Employer Send Garnished Wages to the Court?

Under Rule 69.05, money or wages subject to the garnishment generally must be filed with the court within 30 days of service, subject to the specific circumstances and instructions of the garnishment.

Employers should carefully review the writ and applicable court instructions because the payment procedure can depend on the type of garnishment and issuing court.

What Happens If a Tennessee Employer Fails to Answer a Garnishment?

Failure to properly answer a Tennessee garnishment can have serious consequences.

Under Tennessee law, if a garnishee fails to appear or answer, a conditional judgment may be entered against the garnishee for the plaintiff's debt. If the garnishee does not successfully show cause, the conditional judgment may become final and execution may be awarded for the plaintiff's debt and costs.

Employers should therefore treat garnishment notices as legal documents requiring prompt action.

Tennessee Garnishment Answer Form

What Form Does a Tennessee Employer Use for a Garnishment?

The Tennessee garnishment documents include an Answer of Garnishee (Employer) form.

The statutory form provides information needed to calculate the amount of wages subject to garnishment, including gross pay, legally required deductions, disposable earnings, pay frequency, and the applicable garnishment calculation.

The form also provides for information such as whether nothing is due to the employee or whether the employee is no longer employed.

What Information Is Included on the Tennessee Answer of Garnishee?

The Tennessee employer answer generally addresses:

• Docket or case number
• Employee and garnishee information
• Pay-period dates
• Total gross pay before deductions
• Social Security and federal income tax deductions
• Disposable earnings
• Pay frequency
• Applicable garnishment calculation
• Amount withheld or held
• Whether the employee is still employed
• Certification by the garnishee or employer

Tennessee Garnishment Administrative Fees and Cost Recovery

Can a Tennessee Employer Charge an Administrative Fee for Processing a Garnishment?

Tennessee law contains provisions concerning compensation of a garnishee and garnishment costs, but employers should distinguish between an amount that may be recovered as a garnishee's compensation and an amount that may be deducted from the employee's wages.

For attachment by garnishment proceedings, Tennessee law provides that the garnishee may receive compensation and privileges of a witness for attendance and answer, with costs paid by the plaintiff.

Employers should not automatically deduct an administrative processing fee from an employee's wages unless the applicable garnishment order and Tennessee law authorize that deduction.

Who Pays Tennessee Garnishment Costs?

Tennessee Code Section 26-2-106 provides that the judgment debtor is responsible for the costs of garnishments on debts for which suit is brought.

Employers should review the specific garnishment proceeding and court instructions before determining whether any costs or fees can be recovered and from whom.

Tennessee Garnishment Priority Rules

Which Garnishment Has Priority in Tennessee?

Tennessee law provides that a lien obtained under the wage-garnishment statute has priority over any subsequent liens obtained under that statute.

Employers should maintain accurate records of the date each garnishment is served and the date each lien becomes effective when determining the order in which competing garnishments should be processed.

Do Child Support Orders Have Priority Over Consumer Garnishments?

Child support and other qualifying support obligations are governed by federal and state priority rules and generally receive priority over ordinary consumer-debt garnishments.

Employers should follow the applicable income-withholding order and federal and state requirements when multiple withholding orders affect the same employee.

What Happens When Multiple Garnishments Are Served on the Same Employee?

When an employee is subject to multiple garnishments, the employer should not simply apply the ordinary 25% limit separately to each creditor.

The employer must determine the applicable priority, statutory limits, and total amount that can legally be withheld from the employee's disposable earnings.

Tennessee Garnishment Duration

How Long Does a Tennessee Wage Garnishment Last?

Under Tennessee law, a wage-garnishment lien generally continues as to subsequent earnings until the judgment is paid or satisfied or until the expiration of the payment period immediately before six calendar months after service of the execution, whichever occurs first.

The lien may terminate earlier if the employment relationship ends or if the underlying judgment is vacated or modified.

What Happens When an Employee Leaves the Company?

When the employee's employment relationship with the garnishee ends, the wage-garnishment lien on subsequent earnings terminates under the applicable Tennessee statute.

Employers should nevertheless complete any required final answer and notify the court as required by the garnishment documents.

Tennessee Garnishment Exemptions

Are All Employee Wages Subject to Garnishment?

No. Tennessee and federal law protect a portion of an employee's earnings from ordinary garnishment.

The applicable exemption is incorporated into Tennessee's garnishment calculation. Employers should calculate disposable earnings and apply the statutory protection before determining the amount available for withholding.

Are Dependent Children Relevant to Tennessee Garnishment Calculations?

Yes. Tennessee garnishment notices require employers to account for certain dependent children under age 16 who reside in Tennessee when applying the statutory calculation.

Employers should use the information required by the current garnishment form and applicable Tennessee law rather than making assumptions about an employee's exemption status.

Tennessee Garnishment Employer Compliance Checklist

Payroll professionals can use the following checklist when processing a Tennessee garnishment:

• Confirm the garnishment was properly served
• Identify the employee named in the garnishment
• Identify the issuing court and case number
• Determine the type of garnishment
• Review the judgment amount and applicable instructions
• Determine the employee's pay frequency
• Calculate disposable earnings
• Apply the applicable Tennessee garnishment limit
• Apply federal limits when required
• Check for dependent-child information when applicable
• Determine whether another garnishment or support order has priority
• Begin withholding at the appropriate time
• File the Answer of Garnishee within the required deadline
• Send withheld funds to the court or designated recipient as required
• Maintain records of all withholding calculations and payments
• Continue withholding until the garnishment is released, satisfied, expires, or otherwise terminates
• Update payroll if the employee's employment status changes

Common Tennessee Garnishment Errors To Avoid

Using 25% Automatically for Every Garnishment

Tennessee's ordinary consumer-debt garnishment limit is the lesser of 25% of disposable earnings or the amount exceeding the applicable 30-times-federal-minimum-wage threshold. Simply withholding 25% of every paycheck can result in an over-withholding.

Confusing Disposable Earnings With Gross Pay

Garnishment calculations are based on disposable earnings rather than gross wages. Payroll should account for deductions required by law before calculating the amount subject to an ordinary garnishment.

Missing the Employer Answer Deadline

A garnishment answer is a separate requirement from withholding wages. Tennessee Rule of Civil Procedure 69.05 generally requires the employer to file a written answer within 10 days of service.

Failing to Recognize a Child Support Garnishment

Child support and qualifying alimony orders are subject to different withholding limits and rules. Employers should identify the type of order before calculating withholding.

Deducting an Unauthorized Processing Fee From Employee Wages

Employers should not automatically charge employees a garnishment-processing fee. Any cost recovery or garnishee compensation should be evaluated under the applicable Tennessee statute and garnishment proceeding.

Ignoring Multiple Garnishments

Multiple garnishments require careful review of priority and aggregate withholding limits. Employers should not process each order independently without considering the employee's total garnishment exposure.

Tennessee Garnishment FAQs

What Is the Maximum Wage Garnishment in Tennessee?

For ordinary consumer debt, the maximum is generally the lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum hourly wage for the applicable pay period.

What Is the Minimum Income to Be Garnished in Tennessee?

Tennessee protects earnings up to the applicable 30-times-federal-minimum-wage threshold for ordinary garnishments. If disposable earnings do not exceed the applicable threshold, an ordinary consumer garnishment may result in no withholding.

How Long Does an Employer Have to Answer a Garnishment in Tennessee?

Under Tennessee Rule of Civil Procedure 69.05, a garnishee generally must file a written answer within 10 days of service.

How Long Does an Employer Have to Send Garnished Wages to the Court?

Under Rule 69.05, money or wages subject to the garnishment generally must be filed with the court within 30 days of service, subject to the specific circumstances and instructions applicable to the garnishment.

Can an Employer Charge an Employee a Garnishment Processing Fee in Tennessee?

Employers should not automatically deduct a processing fee from an employee's wages. Tennessee provides specific rules concerning garnishee compensation and garnishment costs, and the treatment depends on the applicable proceeding and authorization.

Which Garnishment Has Priority in Tennessee?

Tennessee law provides priority to an earlier wage-garnishment lien over subsequent liens obtained under the same statutory garnishment provisions. Child support and other legally prioritized obligations are governed by additional federal and state priority rules.

What Is the Tennessee Garnishment Form for Employers?

The applicable employer document is generally titled Answer of Garnishee (Employer). Tennessee's statutory garnishment form includes the information needed to calculate and report the employee's garnishable earnings.

What Happens If a Tennessee Employer Does Not Answer a Garnishment?

A garnishee that fails to appear or answer can face a conditional judgment and potentially a final judgment for the plaintiff's debt and costs.

How Long Does a Tennessee Wage Garnishment Last?

A Tennessee wage-garnishment lien generally continues until the judgment is satisfied or the applicable six-month period expires, whichever occurs first, although the lien can terminate earlier in certain circumstances.

Can a Tennessee Employer Garnish an Employee's Entire Paycheck?

Generally no. Ordinary consumer-debt garnishments are subject to statutory wage protections. Different rules can apply to child support, alimony, taxes, and other legally authorized obligations.

Does Tennessee Follow the Federal 25% Garnishment Rule?

For ordinary consumer debt, Tennessee's statute uses the same basic 25% disposable-earnings limit while also applying the 30-times-federal-minimum-wage test. The lesser amount controls.

Tennessee Garnishment Compliance Tips for Employers

Tennessee employers should establish a centralized garnishment process so that every garnishment is reviewed promptly when received. The process should identify the type of garnishment, applicable withholding limits, answer deadline, payment instructions, and priority relative to existing orders.

Payroll should calculate withholding using disposable earnings rather than gross wages and should apply the appropriate statutory calculation for the employee's pay frequency. Child support, alimony, tax levies, and other specialized orders should not automatically be processed using the ordinary consumer-debt formula.

Employers should also maintain copies of the garnishment summons, employer answer, withholding calculations, payment records, and any subsequent release or modification. Accurate documentation can help demonstrate compliance if the withholding is later challenged.

Finally, employers should promptly update garnishment records when an employee terminates employment, changes payroll status, or becomes subject to another withholding order.

Final Takeaway

Tennessee garnishment law generally limits ordinary consumer-debt wage garnishments to the lesser of 25% of disposable earnings or the amount exceeding 30 times the federal minimum hourly wage for the applicable pay period.

Employers also have important procedural responsibilities. Under Tennessee Rule of Civil Procedure 69.05, the garnishee generally must file an answer within 10 days of service and pay applicable garnished wages or money into court according to the rule and garnishment documents.

Child support, alimony, tax obligations, and other specialized garnishments can be subject to different limits and procedures. Employers should identify the type of garnishment before calculating withholding.

Maintaining a documented process for calculating disposable earnings, determining priority, completing the Answer of Garnishee, making timely payments, and monitoring garnishment releases can help Tennessee employers reduce payroll compliance risks.