Collection hierarchy Withholding orders

Employees with multiple orders

If your employee already has another existing withholding order in place, follow the guidelines below.

Order issued by	Order type	What to do
State agency	Liability other than taxes	Pay our order first.
Employment Development Department or CA Department of Tax and Fee Administration	Tax liability	Do not pay our order. Complete part 2 of our order and return within 15 days.
Civil judgment	Small claims court	Pay our order first.
Court	If a child or spousal support order is taking less than 25% of your employee’s earnings.	Pay their order first then our order without exceeding the 25% threshold.
Court	If a child or spousal support order is equal to equal to 25% of your employee’s earnings.	Do not pay our order at this time. Complete part 2 of our order and return within 15 days.
IRS	Tax liability for less than 25% of your employee’s earnings.	Pay their order first then our order without exceeding the 25% threshold.
IRS	Tax liability for equal to 25% of your employee’s earnings.	Do not pay our order at this time. Complete part 2 of our order and return within 15 days.