Florida Department of Revenue proposes rewritten rule for employers sending child support payments electronically
As of our last check on November 3, 2026, this is a proposal, not a requirement. Comments closed November 2, 2026.
We check the Florida Administrative Register daily for later notices on this rule.
In short
- What changed
- The Florida Department of Revenue proposes to rewrite its rule on how employers send withheld child support electronically to the State Disbursement Unit (SDU). The proposal adds an Automated Clearing House (ACH) Debit option and spells out setup, timing and error steps. It also proposes changes to three child support rules that mainly affect parents.
- Who's affected
- Employers, and the payment processors they use, that deduct child support under an income deduction order or notice and send it electronically to the Florida SDU.
- What to do
- This is a proposed rule and creates no new duties for employers yet. Information on costs, proposals for a lower-cost alternative, and hearing requests are due within 21 days of the notice's publication.
What changed
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From the sourcePURPOSE AND EFFECT
outline the requirements to electronically remit payments by ACH Debit, revise forms (CS-FM42, CS-FM43, and CS-FM47), and remove an obsolete form (CS-FM48).
Also: Rule 12E-1.032
Substantial rewording of Rule 12E-1.032, F.A.C. follows. See Florida Administrative Code for present text.
The Department proposes a substantial rewording of Rule 12E-1.032 of the Florida Administrative Code (F.A.C.), Electronic Remittance of Support Payments. The rewrite updates procedures, sets out requirements for paying by ACH Debit, revises waiver forms CS-FM42, CS-FM43 and CS-FM47, and removes form CS-FM48.
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From the sourceRule 12E-1.032(3)
Employers or employers’ processors electronically submitting support payments and associated case data may remit payments using ACH Credit or ACH Debit.
Under the proposal, employers or their processors that send support payments electronically could pay by ACH Credit (initiated by the employer) or ACH Debit (initiated by the SDU).
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From the sourceRule 12E-1.032(7)
The employer or employer’s processor must remit payments within two business days after the date the employee is paid.
The proposal would require payments to be sent within two business days after the employee's payday.
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From the sourceRule 12E-1.032(6)(a)
the employer or the employer’s processor must contact the SDU at 1(888)883-0743 for specific instructions within one business day after the error is discovered.
The proposal would require an employer or processor that sends incorrect payments or case data to contact the SDU within one business day after finding the error.
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From the sourceRule 12E-1.011(3)(a)
the Department transmits data to the Department of the Lottery identifying obligors who owe past-due support for the Department of the Lottery to compare with personally identifying information provided by claimants of prizes equal to or greater than $600.
The notice also proposes changes to the lottery intercept rule (12E-1.011), the request for child support services rule (12E-1.039) and the support order modification review rule (12E-1.041). Under the lottery change, the Department would send data on parents who owe past-due support for matching against claimants of prizes of $600 or more.
Who is affected
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From the sourceRule 12E-1.032(1)
Section 61.1824(6), F.S., provides for the electronic remittance of support payments deducted by an employer pursuant to an income deduction order or income deduction notice and the electronic submission of associated case data to the State Disbursement Unit.
The electronic remittance rule covers support payments that an employer deducts under an income deduction order or income deduction notice and sends to the SDU.
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From the sourceRule 12E-1.032(2)(g)
“Employer” means a person, business, or organization that pays one or more workers to perform a service or engage in an activity in exchange for financial compensation.
The proposed definition of employer covers any person, business or organization that pays one or more workers.
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Our analysisRule 12E-1.032(2)(h)
“Employer’s designated child support payment processor” or “employer’s processor” means a financial institution or business used by the employer to provide ACH support payment services.
Third parties that process child support payments for employers, such as banks and payroll providers, would also be affected, because most steps in the proposal apply to the employer or the employer's processor.
What it means in practice
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Our analysisRule 12E-1.032(4)(f)
All ACH credit transactions must be in the NACHA Cash Concentration and Disbursement Plus (CCD+) or NACHA Corporate Trade Exchange (CTX) format
Payroll systems or processors using ACH Credit would need to send payments in the National Automated Clearing House Association (NACHA) Cash Concentration and Disbursement Plus (CCD+) or Corporate Trade Exchange (CTX) formats, with child support addenda records.
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Our analysisRule 12E-1.032(4)(c)
The employer or the employer’s processor must provide the SDU with the following information for each employee for whom payments will be remitted:
Setting up electronic payments would mean giving the SDU each employee's name, Social Security number, county of the support order, remittance ID and payment amount, so payroll records would need to hold this data.
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From the sourceRule 12E-1.032(4)(e)
Neither the State Disbursement Unit nor the Department will pay for expenses incurred by the employer or employer’s processor to use ACH credit.
The proposal says neither the SDU nor the Department would pay the employer's or processor's costs of using ACH Credit.
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From the sourceSUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION
The Agency has determined that this rule will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule.
The Department determined the rules would not have an adverse impact on small business or raise regulatory costs above $200,000 in total within one year.
What to do
Required
This is a proposed rule, so it creates no requirement for employers yet. If adopted, it would set steps and timing for sending child support payments electronically to the SDU.
Worth considering
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Our suggestionRule 12E-1.032(7)
The employer or employer’s processor must remit payments within two business days after the date the employee is paid.
Consider checking whether your current child support remittance process would meet the proposed two-business-day payment window and one-business-day error-reporting step.
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Our suggestionRule 12E-1.032(5)(a)
The employer or employer’s processor must contact the State Disbursement Unit at fl.smartchildsupport.com to create an account using the employer’s name, Employer Identification Number (EIN), and contact information.
Consider asking your bank or payroll processor whether it supports the required NACHA formats, or whether the proposed ACH Debit option (account setup with your Employer Identification Number and a micro deposit check) would suit you better.
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Our suggestionSUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or to provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days after publication of this notice.
Also: Hearing notice
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.
If the proposal would add costs for your organization, consider sending cost information or a lower-cost alternative in writing, or requesting a hearing, within 21 days of the notice's publication.
Open questions
The source leaves these open. We'll update this record if a later document answers them.
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What is the exact deadline for sending cost information or requesting a hearing?
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Which parts of the proposed electronic remittance rule differ from the current rule?
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Which employers must send child support payments electronically rather than by check?
History
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Notice of Proposed Rule: Lottery Intercept and 3 other rules Source (opens in a new tab)
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Notice of Rule Development: Development 12E-1.011 ...... Source (opens in a new tab)