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Child Support deductions
If your staff member is liable for maintenance of children residing with their former partner then you may be faced with this deduction requirement.
In such cases you would receive a notice from Inland Revenue telling you to deduct Child Support payments from an employee's wages. You must then make these deductions, and send them to Inland Revenue along with the other deductions. 
This requirement does not apply to Independent Contractors but may apply to some situations if you use commission agents and you make IR13 deductions because you treat them as employees. Eg set hours of work etc. 



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