Nebraska Employers Instructions For Garnishment Type B is a set of instructions for employers in the state of Nebraska regarding the garnishment of wages from an employee's pay. The instructions are divided into three types: Garnishment Type B-1, B-2, and B-3. Garnishment Type B-1 applies to Child Support orders, issued by the Nebraska Department of Health and Human Services (HHS). Under this type, employers are required to deduct the amount of Child Support from the employee's pay and send the payment to HHS. Garnishment Type B-2 applies to Child Support orders, issued by a court or other authorized agency. Employers are required to deduct the amount of Child Support from the employee's pay and send the payment to the court or other authorized agency. Garnishment Type B-3 applies to wage garnishments issued by a court or other authorized agency for the purpose of collecting a debt, such as unpaid taxes or student loans. Employers must deduct the amount of the garnishment from the employee's pay and send the payment to the court or other authorized agency. Under all three types, employers must also provide written notice to the employee detailing the amount of the garnishment and the agency to which the payment is being sent. The employer must also keep records of the garnishment payment for a minimum of three years.