We hope this brochure answers most We created this brochure to answer the

Monthly

(Semiweekly)
Twice a Month

(Biweekly)
Every Two Weeks

Weekly

PERIODS ARE
IF YOUR PAY
of your questions. If you have other questions we receive most often from
questions or concerns, go to ftb.ca.gov employers.
and search for EWOT or call us toll-free
1. How do I compute disposable ­earnings?
at 800.689.4776.
You compute disposable earnings by
Electronic Funds Transfer Earnings subtracting the following from gross
earnings (these deductions are required
We request that business payroll offices
use electronic funds transfer to transmit Withholding by law):
payments of Earnings Withholding • Federal income tax
Orders for Taxes. Order for Taxes • Social security

$1,256.01 or more
$942.51 - $1,256.00
$0 - $942.50
$628.29 or more
$471.26 - $628.28
$0 - $471.25
$580.01 or more
$435.01 - $580.00
$0 - $435.00
$290.01 or more
$217.51 - $290.00
$0 - $217.50
DISPOSABLE EARNINGS ARE
AND YOUR EMPLOYEE’S
• State income tax
This program allows participating • State disability
businesses to replace the check-writing Note: Do not subtract the following from
process with electronic funds transfer for gross earnings to determine the amount
most payments. of earnings to be withheld:
• 401(k) contributions
If you would like to participate in this
• Health benefit deductions
program, go to ftb.ca.gov or call us at
• Court-ordered assignment for support

WITHHOLD CHART
916.845­.4025.
• Voluntary deductions
Franchise Tax Board 2. Does an order apply to bonuses and
PO Box 942867 commissions?
Sacramento, CA 94267-0011 Yes. Gross earnings include bonuses and
Commonly Asked commissions.

Questions from 3. How much do I withhold?

You can use the following table as a
Employers

25% of the disposable earnings

Amount above $942.50
None
25% of the disposable earnings
Amount above $471.25
None
25% of the disposable earnings
Amount above $435.00
None
25% of the disposable earnings
Amount above $217.50
None
Use the instructions on PAGE 1A box 5.
WITHHOLD AND SEND THIS AMOUNT
guideline to determine what amount of
an individual’s disposable earnings is
subject to garnishment by law.

State of California
Franchise Tax Board

FTB 1014 (REV 06-2009)

 4. Where and when is the amount • Do not pay this order if an IRS order
withheld sent? (or other federal order) was received
Amounts withheld from your employee’s before this order and the IRS order
previous monthly pay periods should be collects at least the amount you are
sent to: to withhold (as calculated above).
• Pay this order if it is received before
Franchise Tax Board
or after any non-family/child support
PO Box 942867
orders. You cannot pay these orders
Sacramento CA 94267-0011
until this order is paid or released.
Send to our office no later than the 15th
• Partially pay this order if it is
of each month all amounts withheld from
received after an IRS order (or other
the employee’s pay period(s) during the
federal order) that collects less than
previous month.
you are to withhold (as calculated
5. My employee states that withholding above). For instance, if the IRS order
25% of the wages will create a hardship. collects $100.00 of your employee’s
Can payroll adjust the deduction? disposable income, and the amount
No. Only the Franchise Tax Board can you are permitted to withhold is
reduce the amount to be withheld on the $300.00, then this order will collect
order. Provide your employee with your $200.00.
payroll fax number, and encourage him
• Partially pay this order if it is
or her to call us at 800.689.4776. In
received after a family or child
many cases, we can arrange a payment
support order that collects less than
plan. If a payment plan is arranged,
you are to withhold (as calculated
we will release the order. If we release
above). For instance, if a family
the order, we will fax and mail you
support order collects $100.00 of
the release.
your employee’s disposable income,
6. Your levy cost my company money. Can and the amount you are permitted to
I recover these expenses? withhold is $300.00, then this order
You can deduct $1.50 from the will collect $200.00.
employee’s pay for each payment you
• Do not pay this order if family or
send to us. However, if your employee
child support orders will collect at
qualifies for an installment agreement,
least the amount you are to withhold
we will release the order (See the answer
(as calculated above).
to question number 5.).
• Do not pay this order if you are
7. My employee already has another
already honoring another order from
levy in place. What should I do with
us or another California tax agency.
the order that your department has
You cannot simultaneously honor
sent me?
multiple orders from one or more
• Pay this order if it is received before California tax agencies.
an IRS order (or other federal order).
8. Do I need to call the Franchise Tax
You cannot pay the IRS order until
Board when I receive an order?
this order is paid or released.
No.
9. The employee is no longer with my
company. What should I do with the
order?
• If the employee no longer works
for you and left within the past 12
months, follow the instructions on
the Employer’s Acknowledgment on
Page 1B and complete Employer’s
Acknowledgment, Page 2A of the
order and return it using the envelope
provided.
• If the employee is expected to
return to work within 12 months of
the date of termination, you must
begin to withhold wages as directed
on Employer’s Acknowledgement,
Page 2A when the employee returns
to work.
10. My employee told me that his or her
spouse is also being levied. Do I still
need to levy my employee?
Yes.
11. The employee is on a leave of absence,
out on workers’ compensation, or out
on disability. What should I do?
The order remains in effect even if there
are no earnings. Complete Employer’s
Acknowledgement, Page 2A of the
order and begin to withhold when the
employee returns to work.
12. The social security number on your
order does not match the number I have
for the employee. What should I do?
Please call us at 800.689.4776. We will
analyze the account to determine the
correct name and number.
13. The name of my employee does
not match the name on your order.
However, the social security number is
the same. What should I do?
Please call us at 800.689.4776. We will
analyze the account to determine the
correct name and number.
14. I have no record of this employee.
What should I do?
Return Employer’s Acknowledgement,
Page 2A of the order indicating that you
have no record of this employee.
15. I have been honoring a Franchise Tax
Board order and have just received a
new one. What should I do?
If you receive a second order from us,
continue to pay on the first garnishment.
The second garnishment is not
effective. Please complete Employer’s
Acknowledgement, Page 2B of the
second order and return it to us within
15 days in the envelope provided.
16. I have received orders for more than
one employee. Can I send one check?
Yes. On your check you must identify
the employee’s name and the amount
withheld for each employee.
17. My employee has told me that other
arrangements have been made with
the Franchise Tax Board. What should
I do?
Make payments as directed by the order.
We will notify you if payments are to be
stopped or adjusted.
18. My employee filed bankruptcy, brought
me the court documents, and told
me to stop sending payments to the
Franchise Tax Board. What should
I  do?
Please call us at 916.845.4750. We
will analyze whether your employee’s
bankruptcy impacts our levy. We may
need the employee to provide us the
bankruptcy documentation before we
make a final determination.