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According to Child Support Act 1991, s 129 an employee may choose to have child support payments deducted directly from their salary or wages. Similarly, s 129A of the Act allows for the Inland Revenue to raise a deduction notice to collect child support payments in the same way.

Direct deductions from salary or wages essentially assist the Commissioner in collecting debt from individual taxpayers. An associated child support deduction notice will include information from whom the deduction must be made, the value of the debt to be collected and whether it must be collected as a lump sum or by way of instalments. Either way, the employer must continue to make relevant deductions until the value of the debt on the deduction notice has been fully discharged or unless otherwise instructed in writing by the Inland Revenue.

To ensure the employee retains enough income to cover living expenses, s 165 of the Act states that