1. What an Income Execution Is and How It Differs from Other Collection Tools
A money judgment in New York does not collect itself. The creditor must choose among the enforcement mechanisms in CPLR Article 52, each of which targets a different type of asset. An income execution specifically reaches a recurring stream of earnings through a debtor-first service requirement that other tools do not share.
The Difference between an Income Execution and a Bank Restraint
A bank restraint or levy targets funds in an account and may affect later deposits while the restraint remains in effect. An income execution attaches to ongoing earnings. The withholding continues automatically with each pay period until the judgment is satisfied or the execution is vacated.
When a Creditor Is Eligible to Issue an Income Execution
New York does not permit prejudgment wage garnishment in ordinary civil cases. A creditor must first hold an enforceable money judgment. Depending on the court, the income execution may be issued by the court clerk or by the judgment creditor's attorney as an officer of the court, then delivered to the appropriate sheriff or New York City marshal.
2. The Income Execution Procedure under Cplr § 5231
CPLR § 5231 requires a two-step service process. The creditor must serve the debtor before reaching the employer. An income execution served directly on an employer without that prior step is procedurally defective.
Service on the Judgment Debtor: the 20-Day Window
Under CPLR § 5231(d), the income execution must be served on the judgment debtor personally or by certified and regular mail. The debtor then has twenty days to begin making installment payments directly to the sheriff or marshal. If the debtor pays on time, the employer is never notified.
Service on the Employer When the Debtor Does Not Comply
If the debtor fails to begin payments within twenty days, the sheriff or marshal serves the income execution on the employer. The employer must then withhold the required amount from each paycheck and remit it to the enforcement officer. The obligation continues until the judgment is satisfied, the execution expires, or a court vacates it.
What Qualifies As Income Subject to Execution
CPLR § 5231 reaches wages, salary, and commissions paid by an employer. It can also apply to self-employment income when a regular payor can be identified. Lump-sum and irregular payments require separate analysis, and federally protected income is governed by its own exemption rules.
3. New York Wage Garnishment Limits: State and Federal Calculations
State and federal law each impose a ceiling on how much can be withheld. Both apply at the same time, and the debtor gets the benefit of whichever is lower.
The Three-Part Withholding Formula
For an ordinary judgment, the weekly withholding cannot exceed the lowest of three figures: 10 percent of gross income, 25 percent of disposable earnings, or the amount by which disposable earnings exceed 30 times the higher of the applicable state or federal minimum wage. Disposable earnings are what remain after legally required deductions such as taxes and Social Security.
In 2026, the protected weekly floor is $510 in New York City, Long Island, and Westchester, and $480 in the rest of the state. New York's minimum wage exceeds the federal rate, so lower-wage workers here carry a higher floor than federal law alone provides.
Medical Debt Exception
CPLR § 5231(b)(iv) bars income execution on a judgment from a medical debt action brought by a hospital or certain health care professionals. This protection applies regardless of the judgment amount or the debtor's income level. A creditor holding a qualifying medical debt judgment must use other post-judgment collection tools.
Support Obligations: Higher Percentages Apply
Child support and spousal support orders are not subject to the standard limits. Federal law allows withholding of up to 50 percent of disposable earnings when the debtor supports another family, and up to 60 percent when not. An additional 5 percent may apply when arrears exceed twelve weeks.
Common Income Execution Scenarios
| Situation | Governing Rule | Practical Limit |
|---|---|---|
| Standard consumer debt judgment | CPLR § 5231; CCPA Title III | Lowest of 10% gross, 25% disposable, or disposable minus 30x minimum wage |
| Qualifying medical debt judgment | CPLR § 5231(b)(iv) | No income execution withholding |
| Child or spousal support arrears | Family Court Act; federal CCPA | Up to 50–65% of disposable earnings |
| Multiple simultaneous executions | CPLR § 5231(j) | Total still capped; priority by delivery date |
| Employer fails to comply | CPLR § 5231(f) | Creditor may proceed to recover accrued installments |
| Debtor's only income is Social Security | 42 USC § 407 | Fully exempt |
4. Exempt Income: What Cannot Be Reached
State and federal law protect specific categories of income from garnishment. These exemptions apply regardless of the size of the judgment.
Federally Protected Income
Social Security retirement, disability, and survivor benefits are exempt under 42 USC § 407, with narrow exceptions for federal tax debts and support obligations. Supplemental Security Income, veterans' benefits under 38 USC § 5301, railroad retirement benefits, and federal civil service retirement payments carry their own federal exemptions. These protections apply whether income arrives by direct deposit or check.
New York Statutory Exemptions
Unemployment insurance benefits are exempt under Labor Law § 595. Workers' compensation and disability benefits are exempt under the Workers' Compensation Law. Public assistance is protected under Social Services Law § 137.
Pension and Retirement Benefits
Qualifying IRAs, Keogh plans, and specified tax-qualified retirement plans are generally exempt under CPLR § 5205(c). Exceptions exist for certain recent contributions, support obligations, qualified domestic relations orders, and voidable transfers. ERISA-qualified plans held in trust are also generally protected under federal preemption. Asset protection from creditors that includes retirement accounts requires confirming which plans qualify under both frameworks.
5. Employer Obligations and Employee Protections
A served income execution creates binding duties for the employer. Federal law also limits what the employer may do to the employee in response.
What the Employer Must Do after Service
The employer must calculate the correct withholding for each pay period, remit it to the sheriff or marshal on schedule, and continue until the judgment is satisfied or the execution is lifted. When the debtor's employment ends, the employer must notify the enforcement officer. If the income payor fails to remit required installments, the judgment creditor may commence a proceeding to recover the accrued amounts under CPLR § 5231(f).
Federal Anti-Retaliation Protection for Employees
Title III of the Consumer Credit Protection Act prohibits discharging an employee because their wages have been subjected to a single garnishment. The protection does not extend to employees facing two or more separate garnishments simultaneously. It also does not prevent other adverse employment action unrelated to the garnishment.
6. Priority Among Multiple Creditors and the Effect on Satisfaction
When two or more creditors hold judgments against the same debtor, order of delivery to the enforcement officer controls who gets paid first.
First-in-Time Priority under Cplr § 5231(J)
CPLR § 5231(j) provides that competing income executions are satisfied in the order they are delivered to an authorized enforcement officer. A later execution waits until the earlier one is fully paid off. Because the 10 percent withholding cap makes collection slow, creditors often pursue parallel tools such as real property liens and bank restraints rather than relying on income execution alone.
Effect of Bankruptcy on a Pending Income Execution
A bankruptcy filing triggers the automatic stay under 11 USC § 362, which halts ongoing income execution withholding. Garnishment payments made before the filing may be avoidable as preferences, but only if all requirements of 11 USC § 547 are satisfied.
18 Mar, 2026
