When is money deducted
Money is deducted at the client’s next pay date after the employer has received the DEO from the CMS. This is then sent by the 19th of the following month to the CMS.1Reg 14(1) CS(C&E) Regs Example
Alex’s DEO was received on 2 April. Alex is paid on the 25th of that month. The deduction will be made at this pay date and sent to the CMS by 19 May.
The DEO was received on 25 April. Alex is not due to be paid until 25 May. The deduction will be made on 25 May and the money will be sent to the CMS by 19 June.
If Alexis paid weekly, fortnightly or four-weekly, the same principles apply. The money must always be sent by the 19th of the month following the deduction.