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California wage garnishment: handling a civil earnings order
An earnings order needs a documented intake and a payroll calculation based on the order type. Preserve the service date, identify the form and route competing or unclear orders for legal review.
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General information, not legal or tax advice.
Identify the order before applying a calculation
California Courts’ employer guide covers WG-002 and WG-030 civil judgment orders, not support or tax orders. Federal garnishment guidance also distinguishes debt types and requires the lower garnished amount when applicable state and federal rules differ. Do not apply this civil-order workflow to every withholding notice.
Sources: California Courts Self-Help - Guide to earnings withholding orders for employers; U.S. DOL WHD Fact Sheet #30
Record service and response deadlines
The 2026 WG-002 instructions require giving the employee the order and instructions within 10 days and mailing the Employer’s Return within 15 days, even if employment has ended. Preserve proof of service and the response copy so the payroll team can track the required actions.
Sources: Judicial Council form WG-002, Earnings Withholding Order (Rev. January 1, 2026)
Calculate disposable earnings under the instructions
The court guidance defines disposable earnings after legally required deductions. Its ordinary civil calculation compares 20% of disposable earnings with 40% of the excess above the applicable wage-based protected amount. Use the pay-period multiplier and applicable local minimum wage where higher; do not substitute a gross-pay percentage.
Sources: Judicial Council form WG-002, Earnings Withholding Order (Rev. January 1, 2026)
Keep remittance and priority records together
The instructions set remittance timing and identify priority among support, tax and other orders. Log withheld amounts, remittance confirmations and case identifiers separately from ordinary deductions. When another order arrives, have the priority reviewed before altering withholding or stopping an existing payment stream.
Sources: Judicial Council form WG-002, Earnings Withholding Order (Rev. January 1, 2026); California Courts Self-Help - Guide to earnings withholding orders for employers
Sources: identify the order before applying a calculation
Keep order and remittance records together
Tidwell helps organize payroll inputs, review records and support payroll reporting. We coordinate tax questions with your CPA and leave employment-law interpretation with your legal adviser.