There is no specific percentage when there is an offset for those things.
1) If the past due debt calls for the entire refund, they will intercept it all to pay what is past due; if there is an offset in place for that debt.
2) If they offset your refund, they will update Where's My Refund when you check your status. It will say something along the lines of "Your refund has been reduced to pay a past due obligation" and then tell you right below that if there is a balance to be sent to you.
3) An interception/offset does not delay the refund, if there is a balance left after interception. They process it, take the offset and send the balance (if any) on the date that they post for you on the Where's My Refund page.
The Bureau of the Fiscal Service will send you a letter detailing the offset and amount as well.
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