13/08/2026
⚠️ Got a garnishee order for an employee? Make sure you know which one it actually is.
Most employers lump every attachment order together — but a court-issued Emoluments Attachment Order (EAO) and a SARS AA88 tax notice run on completely different rails. Different rules, different caps, different payment channels.
Get it wrong and you risk under- or over-deducting, or in the case of an ignored AA88, becoming personally liable for the employee's tax debt.
We've written a plain-language guide covering what each order requires, the 25% deduction cap, and the most common mistakes payroll teams make when processing them. Have a read here:
https://superpayroll.co.za/blog-posts/emolument-attachment-orders-payroll-guide.html