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California bills · 2025-2026 Regular Session

California SB 355

Judgment debtor employers: Employment Development Department.

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Vetoed

Sponsors

Cosponsors (3)

Summary

Official abstract published by the California legislature· summary

Existing law establishes in the Department of Industrial Relations the Division of Labor Standards Enforcement under the direction of the Labor Commissioner and authorizes the Labor Commissioner to investigate employee complaints and recover civil penalties for violations of labor law, as prescribed. Existing law requires an employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, to deduct and withhold from those wages a sum which is substantially equivalent to the amount of tax reasonably estimated to be due under the Personal Income Tax Law resulting from the inclusion in the gross income of the employee of the wages which were subject to withholding. Existing law requires the Employment Development Department to have the powers and duties necessary to administer the reporting, collection, refunding to the employer, and enforcement of taxes required to be withheld by employers, as described above. This bill would require, within 60 days of a final judgment being entered against an employer requiring payment to an employee or to the state, as specified, the judgment debtor employer to provide documentation to the Labor Commissioner that the judgment is fully satisfied, a certain bond has been posted, or the judgment debtor entered into an agreement for the judgment to be paid in installments, as prescribed, and is in compliance with that agreement. The bill would make a judgment debtor employer who fails to comply with that provision liable for a civil penalty. The bill would require, if a judgment debtor employer does not comply with that provision, the Labor Commissioner to provide written notice to the judgment debtor employer that the Labor Commissioner will submit the unsatisfied judgment to the Tax Support Division of the Employment Development Department as a notice of potential tax fraud, as prescribed, and that the civil penalty is due within 90 days of the notice.

Text versions

Roll-call votes

State vote data last updated Oct 15, 2026, 4:19 PM.

DateVoteResultYour legislators
Sep 9, 2025
Senate		Unfinished Business SB355 Pérez et al. ConcurrencepassSet your home in California to see
Sep 8, 2025
House		SB 355 Pérez Senate Third Reading By OrtegapassSet your home in California to see
Aug 29, 2025
House		Do pass.passSet your home in California to see
Jun 25, 2025
House		Do pass and be re-referred to the Committee on [Judiciary] with recommendation: To Consent CalendarpassSet your home in California to see
May 29, 2025
Senate		Special Consent SB355 Pérez et al.passSet your home in California to see
May 23, 2025
Senate		Do passpassSet your home in California to see
May 12, 2025
Senate		Placed on suspense filepassSet your home in California to see
Apr 29, 2025
Senate		Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent CalendarpassSet your home in California to see
Apr 9, 2025
Senate		Do pass, but first be re-referred to the Committee on [Rules]passSet your home in California to see

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