New York Laws
Article 52 - Enforcement of Money Judgments
5231 - Income Execution.

(a) Form. An income execution shall
specify, in addition to the requirements of subdivision (a) of section
5230: (i) the name and address of the person or entity from whom the
judgment debtor is receiving or will receive money; (ii) the amount of
money, the frequency of its payment and the amount of the installments
to be collected therefrom; and (iii) shall contain a notice to the
judgment debtor that he or she shall commence payment of the
installments specified to the sheriff forthwith and that, upon his or
her default, the execution will be served upon the person or entity from
whom he or she is receiving or will receive money. Provided, however,
that if a judgment creditor issues an amended execution pursuant to
section five thousand two hundred thirty of this article because the
applicable interest rate changes pursuant to section five thousand four
of this chapter, the income execution need only specify paragraphs (i)
and (ii) of this subdivision.
(b) Issuance. Where a judgment debtor is receiving or will receive
money from any source, an income execution for installments therefrom of
not more than ten percent thereof may be issued and delivered to the
sheriff of the county in which the judgment debtor resides or, where the
judgment debtor is a non-resident, the county in which he is employed;
provided, however, that (i) no amount shall be withheld from the
judgment debtor's earnings pursuant to an income execution for any week
unless the disposable earnings of the judgment debtor for that week
exceed the greater of thirty times the federal minimum hourly wage
prescribed in the Fair Labor Standards Act of 1938 or thirty times the
state minimum hourly wage prescribed in section six hundred fifty-two of
the labor law as in effect at the time the earnings are payable; (ii)
the amount withheld from the judgment debtor's earnings pursuant to an
income execution for any week shall not exceed twenty-five percent of
the disposable earnings of the judgment debtor for that week, or, the
amount by which the disposable earnings of the judgment debtor for that
week exceed the greater of thirty times the federal minimum hourly wage
prescribed by the Fair Labor Standards Act of 1938 or thirty times the
state minimum hourly wage prescribed in section six hundred fifty-two of
the labor law as in effect at the time the earnings are payable,
whichever is less; (iii) if the earnings of the judgment debtor are also
subject to deductions for alimony, support or maintenance for family
members or former spouses pursuant to section five thousand two hundred
forty-one or section five thousand two hundred forty-two of this
article, the amount withheld from the judgment debtor's earnings
pursuant to this section shall not exceed the amount by which
twenty-five percent of the disposable earnings of the judgment debtor
for that week exceeds the amount deducted from the judgment debtor's
earnings in accordance with section five thousand two hundred forty-one
or section five thousand two hundred forty-two of this article; and (iv)
no amount shall be imposed in judgments arising from a medical debt
action brought by a hospital licensed under article twenty-eight of the
public health law or a health care professional authorized under title
eight of the education law. Nothing in this section shall be construed
to modify, abrogate, impair, or affect any exemption from the
satisfaction of a money judgment otherwise granted by law.
(c) Definition of earnings and disposable earnings. (i) As used herein
earnings means compensation paid or payable for personal services,
whether denominated as wages, salary, commission, bonus, or otherwise,
and includes periodic payments pursuant to a pension or retirement
program.
(ii) As used herein disposable earnings means that part of the
earnings of any individual remaining after the deduction from those
earnings of any amounts required by law to be withheld.
(d) Service upon debtor; first service by sheriff. Within twenty days
after an income execution is delivered to the sheriff, the sheriff shall
serve a copy of it upon the judgment debtor, in the same manner as a
summons or, in lieu thereof, by certified mail return receipt requested
provided an additional copy is sent by regular mail to the debtor. If
service is by mail as herein provided, the person effecting service
shall retain the receipt together with a post office certificate of
mailing as proof of such service. Provided, however, that if a judgment
creditor issues an amended execution pursuant to section five thousand
two hundred thirty of this article because the applicable interest rate
changes pursuant to section five thousand four of this chapter, the
sheriff shall serve a copy of the income execution within forty-five
days after an income execution is delivered to the sheriff.
(e) Levy upon default or failure to serve debtor; second service by
sheriff. If a judgment debtor fails to pay installments pursuant to an
income execution served upon him or her for a period of twenty days, or
if the sheriff is unable to serve an income execution upon the judgment
debtor within twenty days after the execution is delivered to the
sheriff, the sheriff shall levy upon the money that the judgment debtor
is receiving or will receive by serving a copy of the income execution,
indorsed to indicate the extent to which paid installments have
satisfied the judgment, upon the person or entity from whom the judgment
debtor is receiving or will receive money. The income execution shall be
served personally within any county in which the person or entity from
whom the judgment debtor is receiving or will receive money has an
office or place of business in the same manner as a summons, or by
certified mail return receipt requested, except that such service shall
not be made by delivery to a person authorized to receive service of
summons solely by a designation filed pursuant to a provision of law
other than rule 318.
(f) Withholding of installments. A person served with an income
execution shall withhold from money then or thereafter due to the
judgment debtor installments as provided therein and pay them over to
the sheriff. If such person shall fail to so pay the sheriff, the
judgment creditor may commence a proceeding against him for accrued
installments. If the money due to the judgment debtor consists of salary
or wages and his employment is terminated by resignation or dismissal at
any time after service of the execution, the levy shall thereafter be
ineffective, and the execution shall be returned, unless the debtor is
reinstated or re-employed within ninety days after such termination.
(g) Statement on income execution. Any income execution delivered to
the sheriff on or after the effective date of this act shall contain the
following statement:

THIS INCOME EXECUTION DIRECTS THE WITHHOLDING OF UP TO TEN PERCENT OF
THE JUDGMENT DEBTOR'S GROSS INCOME. IN CERTAIN CASES, HOWEVER, STATE OR
FEDERAL LAW DOES NOT PERMIT THE WITHHOLDING OF THAT MUCH OF THE JUDGMENT
DEBTOR'S GROSS INCOME. THE JUDGMENT DEBTOR IS REFERRED TO NEW YORK CIVIL
PRACTICE LAW AND RULES § 5231 AND 15 UNITED STATES CODE § 1671 ET SEQ.

I. LIMITATIONS ON THE AMOUNT THAT CAN BE WITHHELD.

A. AN INCOME EXECUTION FOR INSTALLMENTS FROM A JUDGMENT DEBTOR'S GROSS
INCOME CANNOT EXCEED TEN PERCENT (10%) OF THE JUDGMENT DEBTOR'S GROSS
INCOME.

B. IF A JUDGMENT DEBTOR'S WEEKLY DISPOSABLE EARNINGS ARE LESS THAN
THIRTY (30) TIMES THE CURRENT FEDERAL MINIMUM WAGE ( , PER HOUR),
OR ( ), NO DEDUCTION CAN BE MADE FROM THE JUDGMENT DEBTOR'S
EARNINGS UNDER THIS INCOME EXECUTION.
C. A JUDGMENT DEBTOR'S WEEKLY DISPOSABLE EARNINGS CANNOT BE REDUCED
BELOW THE AMOUNT ARRIVED AT BY MULTIPLYING THIRTY (30) TIMES THE CURRENT
FEDERAL MINIMUM WAGE ( , PER HOUR), OR ( ), UNDER THIS INCOME
EXECUTION.
D. IF DEDUCTIONS ARE BEING MADE FROM A JUDGMENT DEBTOR'S EARNINGS
UNDER ANY ORDERS FOR ALIMONY, SUPPORT OR MAINTENANCE FOR FAMILY MEMBERS
OR FORMER SPOUSES, AND THOSE DEDUCTIONS EQUAL OR EXCEED TWENTY-FIVE
PERCENT (25%) OF THE JUDGMENT DEBTOR'S DISPOSABLE EARNINGS, NO DEDUCTION
CAN BE MADE FROM THE JUDGMENT DEBTOR'S EARNINGS UNDER THIS INCOME
EXECUTION.
E. IF DEDUCTIONS ARE BEING MADE FROM A JUDGMENT DEBTOR'S EARNINGS
UNDER ANY ORDERS FOR ALIMONY, SUPPORT OR MAINTENANCE FOR FAMILY MEMBERS
OR FORMER SPOUSES, AND THOSE DEDUCTIONS ARE LESS THAN TWENTY-FIVE
PERCENT (25%) OF THE JUDGMENT DEBTOR'S DISPOSABLE EARNINGS, DEDUCTIONS
MAY BE MADE FROM THE JUDGMENT DEBTOR'S EARNINGS UNDER THIS INCOME
EXECUTION. HOWEVER, THE AMOUNT ARRIVED AT BY ADDING THE DEDUCTIONS FROM
EARNINGS MADE UNDER THIS EXECUTION TO THE DEDUCTIONS MADE FROM EARNINGS
UNDER ANY ORDERS FOR ALIMONY, SUPPORT OR MAINTENANCE FOR FAMILY MEMBERS
OR FORMER SPOUSES CANNOT EXCEED TWENTY-FIVE PERCENT (25%) OF THE
JUDGMENT DEBTOR'S DISPOSABLE EARNINGS.

NOTE: NOTHING IN THIS NOTICE LIMITS THE PROPORTION OR AMOUNT WHICH MAY
BE DEDUCTED UNDER ANY ORDER FOR ALIMONY, SUPPORT OR MAINTENANCE FOR
FAMILY MEMBERS OR FORMER SPOUSES.

II. EXPLANATION OF LIMITATIONS

DEFINITIONS:
DISPOSABLE EARNINGS
DISPOSABLE EARNINGS ARE THAT PART OF AN INDIVIDUAL'S EARNINGS LEFT
AFTER DEDUCTING THOSE AMOUNTS THAT ARE REQUIRED BY LAW TO BE WITHHELD
(FOR EXAMPLE, TAXES, SOCIAL SECURITY, AND UNEMPLOYMENT INSURANCE, BUT
NOT DEDUCTIONS FOR UNION DUES, INSURANCE PLANS, ETC.).
GROSS INCOME
GROSS INCOME IS SALARY, WAGES OR OTHER INCOME, INCLUDING ANY AND ALL
OVERTIME EARNINGS, COMMISSIONS, AND INCOME FROM TRUSTS, BEFORE ANY
DEDUCTIONS ARE MADE FROM SUCH INCOME.

ILLUSTRATIONS REGARDING EARNINGS:
AMOUNT TO PAY OR DEDUCT FROM
EARNINGS UNDER THIS INCOME
IF DISPOSABLE EARNINGS IS: EXECUTION IS:

(a) 30 TIMES FEDERAL MINIMUM NO PAYMENT OR DEDUCTION ALLOWED
WAGE ( ) OR LESS

(b) MORE THAN 30 TIMES FEDERAL THE LESSER OF: THE EXCESS OVER
MINIMUM WAGE ( ) AND 30 TIMES THE FEDERAL MINIMUM
LESS THAN 40 TIMES FEDERAL WAGE ( ) IN DISPOSABLE
MINIMUM WAGE ( ) EARNINGS, or 10% OF GROSS
EARNINGS

(c) 40 TIMES THE FEDERAL THE LESSER OF: 25% OF DISPOSABLE
MINIMUM WAGE ( ) OR MORE EARNINGS OR 10% OF GROSS

EARNINGS.

III. NOTICE: YOU MAY BE ABLE TO CHALLENGE THIS INCOME EXECUTION THROUGH
THE PROCEDURES PROVIDED IN CPLR § 5231 (i) AND CPLR § 5240
IF YOU THINK THAT THE AMOUNT OF YOUR INCOME BEING DEDUCTED UNDER THIS
INCOME EXECUTION EXCEEDS THE AMOUNT PERMITTED BY STATE OR FEDERAL LAW,
YOU SHOULD ACT PROMPTLY BECAUSE THE MONEY WILL BE APPLIED TO THE
JUDGMENT. IF YOU CLAIM THAT THE AMOUNT OF YOUR INCOME BEING DEDUCTED
UNDER THIS INCOME EXECUTION EXCEEDS THE AMOUNT PERMITTED BY STATE OR
FEDERAL LAW, YOU SHOULD CONTACT YOUR EMPLOYER OR OTHER PERSON PAYING
YOUR INCOME. FURTHER, YOU MAY CONSULT AN ATTORNEY, INCLUDING LEGAL AID
IF YOU QUALIFY. NEW YORK STATE LAW PROVIDES TWO PROCEDURES THROUGH WHICH
AN INCOME EXECUTION CAN BE CHALLENGED:
CPLR § 5231(i) MODIFICATION. AT ANY TIME, THE JUDGMENT DEBTOR MAY MAKE A
MOTION TO A COURT FOR AN ORDER MODIFYING AN INCOME EXECUTION.
CPLR § 5240 MODIFICATION OR PROTECTIVE ORDER: SUPERVISION OF
ENFORCEMENT. AT ANY TIME, THE JUDGMENT DEBTOR MAY MAKE A MOTION TO A
COURT FOR AN ORDER DENYING, LIMITING, CONDITIONING, REGULATING,
EXTENDING OR MODIFYING THE USE OF ANY POST-JUDGMENT ENFORCEMENT
PROCEDURE, INCLUDING THE USE OF INCOME EXECUTIONS.
(h) Levy upon money payable by municipal corporation or the state. The
levy of an income execution served upon a municipal or public benefit
corporation, or board of education, shall be effective fifteen days
after such service. Such an execution shall specify the title or
position of the judgment debtor and the bureau, office, department or
subdivision in which he is employed and the municipal or public benefit
corporation, or board of education, shall be entitled to a fee of two
dollars upon being served. A levy upon money payable directly by a
department of the state, or by an institution under its jurisdiction,
shall be made by serving the income execution upon the head of the
department, or upon a person designated by him, at the office of the
department in Albany; a levy upon money payable directly upon the state
comptroller's warrant, or directly by a state board, commission, body or
agency which is not within any department of the state, shall be made by
serving the income execution upon the state department of audit and
control at its office in Albany. Service at the office of a department
of the state in Albany may be made by the sheriff of any county by
registered or certified mail, return receipt requested.
(i) Modification. At any time, the judgment creditor or the judgment
debtor may move, upon such notice as the court may direct, for an order
modifying an income execution.
(j) Priority; delivery to another sheriff. Two or more income
executions issued against the same judgment debtor, specifying the same
person or entity from whom the money is received and delivered to the
same or different enforcement officers shall be satisfied out of that
money in the order in which the executions are delivered to an officer
authorized to levy in the county, town or city in which the debtor
resides or, in any county in which the person or entity from whom the
judgment debtor is receiving or will receive money has an office or
place of business, or where the judgment debtor is a non-resident, the
county, town or city in which he or she is employed. If the applicable
interest rate changes pursuant to section five thousand four of this
chapter while an execution is ongoing, the issuance of the amended
execution pursuant to section five thousand two hundred thirty of this
article shall retain the priority of the ongoing execution. If an income
execution delivered to a sheriff is returned unsatisfied in whole or in
part because the sheriff to whom it was delivered is unable to find
within the county the person or entity from whom the judgment debtor is

receiving or will receive money, the execution may be delivered to the
sheriff of any county in which such person or entity has an office or
place of business. The priority of an income execution delivered to a
sheriff within twenty days after its return by each previous sheriff
shall be determined by the time of delivery to the first sheriff.
(k) Accounting by sheriff. It shall be the duty of the sheriff to whom
such income execution shall be delivered, from time to time and at least
once every ninety days from the time a levy shall be made thereunder, to
account for and pay over to the person entitled thereto all monies
collected thereon, less his lawful fees and expenses for collecting the
same. Provided, however, that if a judgment creditor issues an amended
execution pursuant to section five thousand two hundred thirty of this
article because the applicable interest rate changes pursuant to section
five thousand four of this chapter, any money collected in excess of the
judgment amount shall be promptly returned to the debtor.