In The Know

  • Access the Employer Resource Center with the CAChildSup mobile app

  • This mobile application will facilitate easy and secure “one touch access” to several child support resources such as Customer Connect, the SDU, the Employer Resource Center, LCSA Details and offline questions and answers regarding employer related Child Support Services. Learn more at: www.childsup.ca.gov/onthego
  • Benefits of using e-IWO to process income withholding orders:

  • Reduced costs – no manual processing and mailing paper documents.
  • Fewer errors than can occur with a manual process.
  • Less time from preparation to employer implementation.
  • Improved communication between child support agencies and employers.
  • Employer Phone Tree Flow Chart

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Employer Resource Center

 

California Employers - Partnering for the future

Employers' Quick Reference GuideQuick Reference Guide

Employers play a vital role in child support.  Employers responsibilities fall into five areas.

Electronic Income Withholding Orders (e-IWO)

Receive your income withholding orders electronically.

 

Employer HandbookEmployer Handbook

This comprehensive desk reference provides employers with everything in one place.

Employer Information Request (EIR) Form

Update your company information using the EIR form.

 

New Hire Reporting

Get helpful information on reporting formats, multistate employers, independent contractors and FAQs.

Employer Payment Information

Learn more about the different payment methods and access to important news.  Make a payment.

 

Payment Information

Under state and federal law employers are required to remit all California child support income withholding payments to the California State Disbursement Unit (SDU). This includes any child support payments the employer may be currently sending to individuals or to the local child support agency.

As an employer, if you are required to pay your tax or employment obligations to the California Franchise Tax Board (FTB) or the Employment Development Department (EDD) using Electronic Funds Transfer (EFT), then California law also requires you to make your child support income withholding payments by EFT. (CA Family Code section 17309.5).

Payment Options:

  • Electronic Funds Transfer (EFT) via Automated Clearing House (ACH) Credit – This service allows employers to instruct their financial institution to transmit child support payments and data.  Call 1-866-901-3212 for assistance with initial setup.
  • Online - Log in at www.casdu.com - Use your debit/credit card or bank account information.
  • Phone - Call 1-866-901-3212 - Use your debit/credit card or bank account information.
  • Check - mail your payment to:
     
    State Disbursement Unit
    P.O. Box 989067
    West Sacramento, CA 95798

Need assistance or information on electronic payments? Call 1-866-901-3212.

Failure to Withhold

Employers who fail to withhold the amounts as specified on the IWO may be found liable for the full amount of the support owed, plus a fine.  Under certain circumstances, a willful failure to withhold is punishable by contempt of court. In addition, the court may order payment by electronic funds transfer from the employer’s bank account if the employer has willfully failed to withhold the required support.

In addition, an employer who fires, disciplines, or refuses to hire an employee based upon an income withholding may be assessed additional civil penalties.

For more information:

New Hires

New hire reporting is the process by which you, as an employer, report information on your newly hired employees to the California Employment Development Department. New hire reports are matched against child support records at the state and national levels to locate parents who are not paying owed child support. All California employers must report all of their new or rehired employees who work in California to the New Employee Registry within twenty (20) days of their start-of-work date. Any employee that is rehired after a separation of at least sixty (60) consecutive days must also be reported within 20 days.

The following information must be reported:

  • Employer’s legal business name, contact person name, address, phone number, California employer account number, and Federal Employer Identification Number (FEIN).
  • Employee’s full name, social security number, address, and start-of-work date.

Report your new hires electronically by visiting: https://eddservices.edd.ca.gov/

For more information:

Medical Support

By law, every order for child support must include a health insurance provision. If an employee or independent contractor is a noncustodial parent and eligible for health insurance, his/her children must be enrolled in the employer’s health insurance plan whenever the noncustodial parent is ordered to provide health insurance coverage.  Health insurance must be provided to the employee’s children even if the employee declines his/her own personal health coverage. 

Medical support orders may be for a specific dollar amount included on the IWO or as an order to provide health insurance that employers are noticed via a document titled: The National Medical Support Notice (NMSN) (form OMB 0970-0222). The NMSN is a standardized federal form that all state IV-D child support programs must use. The NMSN may accompany an IWO or it may be sent separately.

For more information:

Income Withholding

The Income Withholding Order (IWO) is a court order served on employers that requires them to withhold a specified amount of an employee’s wages for payment of child and medical support. The IWO or court order is served on employers on form FL 195. It may also be referred to as a wage assignment, garnishment order, or an income withholding for support order. Employers may be served with an IWO by a local child support agency (LCSA), by private party, or by another state’s child support agency.

Income withholding is the most effective method of child support collection. In California, wage withholding accounts for more than 65% of child support collected.

For more information:

Termination Reporting

When an employee with a child support obligation through a local child support agency (LCSA) leaves your company, notify the LCSA as soon as possible. The Income Withholding Order includes a Termination Notice that can be sent to the LCSA.

Note: Employer SHALL NOT use an Order/Notice as grounds for refusing to hire a person or for taking disciplinary action against an employee. Employers could face civil penalties if they do so.

For more information:

Lump Sum Reporting

Bonus and lump sum payments made to employees are considered income and may be garnished to collect past-due child support. Examples include severance, vacation payouts, insurance settlements, retirement incentives, commissions, stock options, lottery winnings, awards, and payments as a result of verdicts. Report bonus or lump sum payments prior to payout by contacting the Department of Child Support Services at lumpsumresponseteam@dcss.ca.gov or 916-464-6640. The state of California does participate in the federal Debt Inquiry Service. For more information on how employers can participate click here.

The Electronic Income Withholding for Support Order (e-IWO) process enables states and employers to exchange information about IWOs including employers notifying states about an upcoming bonus/lump sum payment. See Electronic Income Withholding for additional information about e-IWO.

For more information: