ATTORNEY OR PARTY WITHOUT ATTORNEY (Name, State Bar number, and address): TELEPHONE AND FAX NOS.: LEVYING OFFICER (Name and Address):
ATTORNEY FOR (Name): NAME OF COURT, JUDICIAL DISTRICT, AND BRANCH COURT, IF ANY:
EARNINGS WITHHOLDING ORDER (Wage Garnishment)
LEVYING OFFICER FILE NO.:
COURT CASE NO.:
EMPLOYEE: KEEP YOUR COPY OF THIS LEGAL PAPER.
EMPLEADO: GUARDE ESTE PAPEL OFICIAL.
EMPLOYER: Enter the following date to assist your recordkeeping. Date this order was received by employer (specify the date of personal delivery by levying officer or registered process server or the date mail receipt was signed):
TO THE EMPLOYER REGARDING YOUR EMPLOYEE: Name and address of employer Name and address of employee
Social Security Number (if known): 1. A judgment creditor has obtained this order to collect a court judgment against your employee. You are directed to withhold part of the earnings of the employee (see instructions on reverse of this form). Pay the withheld sums to the levying officer (name and address above). If the employee works for you now, you must give the employee a copy of this order and the Employee Instructions (form WG-003) within 10 days after receiving this order. Complete both copies of the form Employer's Return (form WG-005) and mail them to the levying officer within 15 days after receiving this order, whether or not the employee works for you. 2. The total amount due is: $ Count 10 calendar days from the date when you received this order. If your employee's pay period ends before the tenth day, do not withhold earnings payable for that pay period. Do withhold from earnings that are payable for any pay period ending on or after that tenth day. Continue withholding for all pay periods until you withhold the amount due. The levying officer will notify you of an assessment you should withhold in addition to the amount due. Do not withhold more than the total of these amounts. Never withhold any earnings payable before the beginning of the earnings withholding period. 3. The judgment was entered in the court on (date): The judgment creditor (if different from the plaintiff) is (name): 4. The INSTRUCTIONS TO EMPLOYER on the reverse tell you how much of the employee's earnings to withhold each payday and answer other questions you may have. Date:
(TYPE OR PRINT NAME) LEVYING OFFICER (SIGNATURE) REGISTERED PROCESS SERVER Page 1 of 2 Code of Civil Procedure, §§ 706.022, 706.108, 706.125 www.courtinfo.ca.gov American LegalNet, Inc. www.FormsWorkflow.com
(Employer's Instructions on reverse)
Form Adopted by the Judicial Council of California WG-002 [Rev. July 24, 2009]
EARNINGS WITHHOLDING ORDER (Wage Garnishment)
INSTRUCTIONS TO EMPLOYER WG-002 ON EARNINGS WITHHOLDING ORDERS The instructions in paragraph 1 on the reverse of this form describe your COMPUTATION INSTRUCTIONS
early duties to provide information to your employee and the levying officer. Your other duties are TO WITHHOLD THE CORRECT AMOUNT OF EARNINGS (if any) and PAY IT TO THE LEVYING OFFICER during the withholding period. The withholding period is the period covered by the Earnings Withholding Order (this order). The withholding period begins ten (10) calendar days after you receive the order and continues until the total amount due, plus additional amounts for costs and interest (which will be listed in a levying officer's notice), is withheld. It may end sooner if (1) you receive a written notice signed by the levying officer specifying an earlier termination date, or (2) an order of higher priority (explained on the reverse of the EMPLOYER'S RETURN) is received. You are entitled to rely on and must obey all written notices signed by the levying officer. The Employer's Return (form WG-005) 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. If the employee stops working for you, the Earnings Withholding Order ends after no amounts are withheld for a continuous 180-day period. If withholding ends because the earnings are subject to an order of higher priority, the Earnings Withholding Order ends after a continuous two-year period during which no amounts are withheld under the order. Return the Earnings Withholding Order to the levying officer with a statement of the reason it is being returned. 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. To determine the CORRECT AMOUNT OF EARNINGS TO BE WITHHELD (if any), compute the employee's disposable earnings. (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 earnings since they are not paid by the employer. (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 employee retirement systems. Disposable earnings will change when the required deductions change. After the employee's disposable earnings are known, use the chart below to determine what amount should be withheld. In the column listed under the employee's pay period, find the employee's disposable earnings. The amount shown below that is the amount to be withheld. For example, if the employee is paid disposable earnings of $500 twice a month (semi-monthly), the correct amount to withhold is 25 percent each payday, or $125. The chart below is based on the minimum wage that became effective July 24, 2009. It will change when the minimum wage changes. Restrictions are based on the minimum wage effective at the time the earnings are payable. Occasionally, the employee's earnings will also be subject to a Wage and Earnings Assignment Order, an order available from family law courts for child, spousal, or family support. The amount required to be withheld for that order should be deducted from the amount to be withheld for this order.
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 10 days after the close of the pay period. 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.
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 a single indebtedness (no matter how many debts are represented in that judgment), the employee may not be fired. 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 law that applies 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!
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. The Federal Wage Garnishment Law and federal rules provide the basic protections on which the California law is based. 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. THE CHART BELOW AND THESE INSTRUCTIONS APPLY UNDER NORMAL CIRCUMSTANCES. THEY DO NOT APPLY TO ORDERS FOR THE SUPPORT OF A SPOUSE, FORMER SPOUSE, OR CHILD. The chart below shows HOW MUCH TO WITHHOLD when the federal minimum wage is $7.25 per hour. If the FEDERAL minimum wage changes in the future, the levying officer will provide a chart showing the new withholding rates.
FEDERAL MINIMUM WAGE: $7.25 per hour
PAY PERIOD DISPOSABLE EARNINGS WITHHOLD DISPOSABLE EARNINGS WITHHOLD DISPOSABLE EARNINGS WITHHOLD
WG-002 [Rev. July 24, 2009]
(Beginning July 24, 2009.)
Every Two Weeks $0-$435.00 None $435.01-$580.00 Amount above $435.00 $580.01 or more Maximum of 25% of Disposable Earnings Twice a Month $0-$475.25 None $475.26-$628.33 Amount above $475.25 $628.34 or more Maximum of 25% of Disposable Earnings Monthly $0-$942.50 None $942.51-$1,256.66 Amount above $942.50 $1,256.67 or more Maximum of 25% of Disposable Earnings
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Daily $0-$217.50 None $217.51-$290.00 Amount above $217.50 $290.01 or more Maximum of 25% of Disposable Earnings
Weekly $0-$217.50 None $217.51-$290.00 Amount above $217.50 $290.01 or more Maximum of 25% of Disposable Earnings
EARNINGS WITHHOLDING ORDER (Wage Garnishment)