An emoluments attachment order ("EAO"), issued in terms of section 65J of the Magistrates' Courts Act 32 of 1944 ("the Act"), is a court order requiring a debtor's employer ("the garnishee") to deduct specified amounts from the debtor's remuneration, salary and/or wages and to pay those amounts directly to the judgment creditor in whose favour the order was granted.

The employer is obliged to make these periodic deductions and payments until the judgment debt and all associated costs have been paid in full. Failure to comply with these obligations may result in serious legal consequences.

This article highlights the extent of an employer's responsibilities in relation to EAOs, and the potential risks associated with non-compliance.

The process contemplated in section 65J of the Act relies heavily on the cooperation of the judgment debtor's employer. The employer is responsible for making periodic deductions from the employee's remuneration and transferring those amounts to the judgment creditor. Employers therefore assume an additional administrative burden, requiring adequate human resources capacity and administrative systems to ensure the proper implementation and ongoing administration of EAOs.

The obligations imposed on employers extend beyond merely deducting and transferring funds. The Act places a statutory duty on employers to notify the judgment creditor, without delay and in writing, if the employer believes, becomes aware, or it is otherwise demonstrated that:

• the employee will, after satisfaction of the EAO, not have sufficient means for his or her own maintenance or that of his or her dependants; or
• the amounts claimed are incorrect, or otherwise not in accordance with the law.

Historically, employers who failed to comply with their obligations under an EAO faced the risk of judgment creditors enforcing the order directly against them. 

This position changed with effect from 1 August 2018. An employer who unreasonably fails to deduct the amount specified in an EAO timeously, or who unreasonably continues making deductions after the judgment debt and associated costs have been paid in full, may be held liable by the judgment debtor. Such liability may include repayment of any additional interest and costs that accrued as a result of the employer's failure, as well as reimbursement of any amounts deducted from the employee's remuneration after the debt had been settled in full.

Employers therefore face potential personal liability arising from non-compliance with their statutory obligations. In conclusion, while employers play a critical role in the effective enforcement of emoluments attachment orders, that role carries significant legal responsibilities. Failure to comply with those responsibilities may expose employers to substantial financial and legal consequences. Employers should therefore ensure that appropriate internal controls and administrative processes are in place to facilitate the accurate implementation, monitoring, and termination of EAOs.


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