Notices to Withhold - Frequently Asked Questions
How does the Department of Child Support Services let me know that I must withhold child support from an employee's income?
Employers will receive an original and one copy of the Income Withholding Order/Notice for Support (IWO) form from the Child Support Services. The notice provides the employer how much to withhold from the employee’s earning for current support, past-due (arrears), or both. The notice explains the employer’s rights and responsibilities under California and provides the location to where to send the payments.
After I receive the notice, how soon must I begin to withhold?
Employers must begin withholding no later than the first pay period that occurs 10 days after received this notice.
What are earnings?
Wages, salary, bonuses, vacation pay, retirement pay, commission, payments for services of an independent contractor, dividends, rent, royalties, residuals, patent rights, mineral and other natural resource rights, payments due as a result of a written or oral contract for services or sales, and any other payment or credit that result from an enforceable obligation.
Do I wait until the end of the month to send in the payment?
No. Employers must send the money withheld to California State Disbursement Unit within 10 days of the pay date. In addition, employers may deduct a fee of $1.50 from the employee’s earnings for each payment.
Where do I send the support?
Send your payments to:
California State Disbursement Unit (CA SDU)
PO BOX 989067
West Sacramento CA 95798-9067
What information do I send with the payment?
Please provide the employee’s full name, Social Security Number, KCDCSS case number, amount withheld from each employee (if more than one employee on one check), the KCDCSS identification number, and the withholding date/s.
Yes. Effective Jan. 1, 1998, all states were required to honor income withholding orders from other states. This is through the authority of the Federal Uniform Interstate Family Support Act (UIFSA).
What do I do if the employee does not have sufficient earnings to satisfy the Notice To Withhold?
Never withhold more than 50 percent of the disposable earnings, unless the court order specifies a higher percentage.
What if the employee already has income attachments?
Employers must honor all support withholding notices. If federal tax withholding was in place prior to the income withholding order/notice of support, employers must honor the federal tax withholding over the income withholding order from the Child Support Services.
Do I need to advise the employee that I received the Notice To Withhold?
Yes. It is the employer’s responsibility to provide the employee with a copy of the Income Withholding Order/Notice for Support and Request for Hearing Regarding Earnings Assignment to the employee with 10 days of receipt of the notice.
What should I do if the employee tells me the Notice To Withhold is incorrect?
Payments must continue until further order of the court or notification from the KCDCSS. You will be held liable for any amount you fail to withhold and can be cited for contempt of court. You should refer the employee to Kern County Department of Child Support Services or private counsel for assistance.
What if the employee quits after I begin withholding?
If the employee quits, the employer must complete the "Termination of Benefits/Employment Notice" form. The notice is located in the Income Withholding order/Notice for Support packet.
What if I terminate or lay off the employee?
You have the same duty to report the termination of employment that you have if the employee quits. An employer who terminates, disciplines or refuses to hire an employee BASED ON income withholding will face legal penalties.
I have several employees with Notice To Withholds. May I combine their child support in one check?
Yes. Employers may combine all child support withholdings in one check. Please provide the employee's full name, Social Security Number, KCDCSS case number, amount withheld from each employee, the KCDCSS identification number, and the withholding date/s.
Do I need to tell KCDCSS when I withheld the payment?
Yes. The withholding date, a.k.a. the date of collection, or pay date, must also be included on the check or check stub.
What is the difference between a Notice To Withhold and the Wage Assignment Order?
One is an administrative order (the NTW) and the other is a court order. They are treated the same, hold the same weight, and require the same processing by the employer. Their appearance may be somewhat different but their function is the same.
We have an employee with the SSN listed on the Notice To Withhold, but the name is not the same. What should we do?
As we are aware, there are problems with people using more than one SSN. When this occurs, please call 1-866-901-3212 say "employer" when prompted.
Why does KCDCSS keep sending letters when I have already told Child Support Services that the person is no longer an employee?
Unfortunately, this happens. Our system automatically works cases in which we need to locate the non-custodial parent. This means that it will research for earnings, addresses, and assets which may result in multiple contacts to prior employers.
Why won't you speak to the employer when the employer is acting on behalf of his/her employee?
We are bound by strict confidentiality guidelines. We can only discuss certain issues with an employer. If an employee has concerns, please advise them to contact our office either by phone at 1-866-901-3212, mail, or coming into our office-no appointment is needed.