To be sure that all of an employee's wages are not deducted for child support payments, there is a set minimum amount, known as the Protected Earnings Amount (PEA), which is an amount that must be left after tax and child support is deducted.
Where making the full deduction would take the employee's pay under the PEA, you should only deduct an amount that will leave the PEA. You must not make a deduction of child support that leaves an employee with a net pay (after tax withheld and deductions of child support) of less than the PEA.
The PEA is adjusted annually to allow for increases in the cost of living. CSA will advise you each December of the new amount for the next calendar year.
This table can be used to record the new amount each (Calendar) year.
| Year | Per week | Per fortnight | Per month |
|---|---|---|---|
| 2008 | $290.85 | $581.70 | $1,264.68 |
| 2007 | $284.85 | $569.70 | $1,238.59 |
| 2006 | $273.75 | $547.50 | $1,190.32 |
| 2005 | $267.00 | $534.00 | $1,160.97 |
| 2004 | $260.48 | $520.96 | $1,132.62 |
| 2003 | $253.58 | $507.16 | $1,102.62 |
| 2002 | $246.68 | $493.36 | $1,072.62 |
The employer calculator will automatically take out the protected earnings amount and calculate how much child support to deduct.