EMPLOYER'S INSTRUCTIONS
(EARNINGS WITHHOLDING ORDERS FOR SUPPORT)
Inquiries about the federal law will be answered by mail,
telephone or personal interview at any office of the Wage
and Hour Division of the U.S. Department of Labor. Offices
are listed in the telephone directory under the U.S.
Department of Labor in the U.S. Government listing.
Your duty to withhold does not end merely because the
employee no longer works for you. Withholding for an Earn-
ings Withholding Order for Support does not automatically
terminate until one year after the employment of the employee
by the employer ends.
Occasionally, the employee's earnings will also be subject to a
Wage and Earnings Assignment Order, an order available for
child support or spousal support. The amount required to be
withheld for that order should be deducted from the amount to be
withheld for this order. For example, if the employee is subject to
a Wage and Earnings Assignment Order and the employer is
required to withhold $300 per month to pay on that order, when
the employer receives this Earnings Withholding Order for
Support, the employer should deduct the $300 for the Wage and
Earnings Assignment Order from the $716 and pay the balance
to the levying officer each month for this order.
Be sure to mark each check with the case number, the levying
officer's file number, if different, and the employee's name so
the money will be applied to the correct account
IMPORTANT WARNINGS
2. IT IS ILLEGAL TO AVOID AN EARNINGS WITHHOLDING ORDER BY POSTPONING OR ADVANCING THE
PAYMENT OF EARNINGS. The employee's pay period must not be changed to prevent the order from taking effect.
3. IT IS ILLEGAL NOT TO PAY AMOUNTS WITHHELD FOR THE EARNINGS WITHHOLDING ORDER TO THE LEVYING
OFFICER. Your duty is to pay the money to the levying officer who will pay the money in accordance with the laws that
apply to this case.
IF YOU VIOLATE ANY OF THESE LAWS, YOU MAY BE HELD LIABLE TO PAY CIVIL DAMAGES AND YOU MAY BE
SUBJECT TO CRIMINAL PROSECUTION!
WG-004 [Rev. January 1, 2012]
1. IT IS AGAINST THE LAW TO FIRE THE EMPLOYEE BECAUSE OF EARNINGS WITHHOLDING ORDERS FOR THE
PAYMENT OF ONLY ONE INDEBTEDNESS. No matter how many orders you receive, so long as they all relate
to judgment (no matter how many debts are represented in that judgment) the employee may not be fired.
COMPUTATION INSTRUCTIONS
State and federal law limits the amount of earnings that can be
withheld. The limitations are based on the employee's
disposable earnings, which are different from gross pay or
take-home pay.
(A) Earnings include any money, (whether called wages,
salary, commissions, bonuses or anything else) that is paid by
an employer to an employee for personal services. Vacation or
sick pay is subject to withholding as it is received by the
employee. Tips are generally not included as earning since they
are not paid by the employer.
To determine the CORRECT AMOUNT OF EARNINGS TO BE
WITHHELD (if any), compute the employee's disposable
earnings.
(B) Disposable earnings are the earnings left after subtracting
the part of the earnings a state or federal law requires an
employer to withhold. Generally these required deductions are (1)
federal income tax, (2) federal social security, (3) state income
tax, (4) state disability insurance, and (5) payments to public
employees' retirement systems. Disposable earnings will change
when the required deductions change.
After the employee's disposable earnings are known, WITH-
HOLD FIFTY (50) PERCENT of the disposable earnings for the
Withholding Order for Support. For example, if the employee has
monthly disposable earnings of $1,432, the sum of $716 would
be withheld to pay to the levying officer on account of this order.
The instructions in paragraph 1 on the reverse of this form
describe your early duties to provide information to your em-
ployee and the levying officer.
Your other duties are TO WITHHOLD THE CORRECT
AMOUNT OF EARNINGS (if any) and PAY IT TO THE LEVY-
ING OFFICER during the withholding period.
The usual withholding period begins ten (10) calendar days
after you receive the Earnings Withholding Order. In the case of
an Earnings Withholding Order for Support (this Order) the
withholding period continues until one of two things happens:
(1) the total amount specified in the Order, plus any amounts
listed in a notice from the levying officer, has been withheld,or
(2) you receive a court order or notice signed by the levying
officer specifying a termination date.
You are entitled to rely on and should obey all written notices
signed by the levying officer.
The form Employer's Return describes several situations that
could affect the withholding period for this order. If you receive
more than one Earnings Withholding Order during a
withholding period, review that form (Employer's Return) for
instructions.
WHAT TO DO WITH THE MONEY
The amounts withheld during the withholding period must be
paid to the levying officer by the 15th of the next month after
each payday. If you wish to pay more frequently than monthly,
each payment must be made within ten (10) days after the
close of the pay period.
WHAT IF YOU STILL HAVE QUESTIONS?
The garnishment law is contained in the Code of Civil
Procedure beginning with section 706.010. Sections 706.022,
706.025, and 706.104 explain the employer's duties.
WG-004
Page 2 of 2
EARNINGS WITHHOLDING ORDER FOR SUPPORT
(Wage Garnishment)
The Federal Wage Garnishment Law and federal rules provide
the basic protections on which the California law is based.
The instructions apply only to Earnings Withholding Orders for
Support. Applicable instructions appear on the reverse of the
other types of Earnings Withholding Orders.
For your protection and privacy, please press the Clear This Form
button after you have printed the form.
