10 Sep 2015

Liable Parent (NCP) - Child Support Deduction Arrears Notice

Liable (Non-Custodial) Parent Child Support Deduction Arrears (NCP) notices instruct an employer to deduct a nominated percentage, or fixed amount from an employee's Net Earnings.  These deductions are then to be forwarded to Inland Revenue via the nominated Bank account (with "NCP" a component of the Particulars reference) or via a Payment slip as they are NOT to be paid or reported to the Inland Revenue as per the normal channels (IR345 or IR348).  UCP notices should not be confused with the standard Child Support (CSE) notices and should not be processed via the standard Child Support deduction.

If you receive such a notice, and you are currently not utilising v5.71 of the Payroll Application, please advise IMS support in order to receive v5.71 which provides the functionality to process these notices.