Child support codes

If the child support amount you deduct is different to the amount we asked for, we need to know why to make sure we update the liable parent’s account correctly. It’s important that you provide a variation code on the employment information form if one applies.

Variation code: C

If an employee stops working for you, deduct child support only from the last full pay you gave them, and from any holiday pay owed. If this code is used, we can remove the employee from your records.

Variation code: O

If none of the other variation codes can be used to explain why the child support deducted does not equal what was expected, enter 'O' as the variation code.

Variation code: A

Sometimes you may pay an employee in advance. In this case, deduct the same amount of child support as you would if you were paying the employee on the usual payday. You must include the child support with the deductions for the period when the employee was given the advance pay. Your child support will be more than usual for that period.

Variation code: D

Sometimes the full amount of child support requested from an employee's wages may not be deducted because you made an advance payment. Your child support will be less than usual for that period.

Variation code: P

If you're unable to deduct the full amount of child support requested from an employee's wages due to protected net earnings.

Variation code: S

If an employee is off work on unpaid leave for a short period of time and you're unable to deduct any or all the child support requested.

Employers and employees can work out how much PAYE should be withheld from wages.