For an employee receiving various attachments to their wages, the federal levy must be prioritized over which of the following?

In the context of wage garnishments and attachments, the federal levy must be prioritized over consumer garnishments. This is due to the stipulation in federal law which establishes that if an employee’s wages are subjected to multiple garnishments, the federal tax levy takes precedence.

This prioritization ensures that federal tax obligations are met first, as they are a legal obligation to the government. Other types of attachments, such as consumer garnishments, like those arising from credit card debts or loans, are considered less critical compared to federal tax debts.

Child support payments also hold a significant priority, often mandated by state and federal laws, thus they must be satisfied before many other types of debt. Health insurance deductions and insurance premiums are typically treated as necessary deductions that do not fall into the same category as garnishments, and they often do not carry the same legal weight as tax levies or child support.

Therefore, understanding the hierarchy of wage garnishments is essential for compliance with federal and state laws surrounding payroll processing and employee compensation.