CA SB355

Judgment debtor employers must provide documentation to the Labor Commissioner within 60 days of a final judgment requiring payment to an employee or the state, showing the judgment is fully satisfied, a bond has been posted, or an installment payment agreement is in place and being followed

Employers who fail to comply with the documentation requirement face a $2,500 civil penalty issued by the Labor Commissioner

The Labor Commissioner must send written notice to non-compliant employers within 30 days of the deadline, warning that the unsatisfied judgment will be reported to the Employment Development Department's Tax Support Division as potential tax fraud

If the employer fails to both comply with documentation requirements and pay the civil penalty within 90 days of the notice, the Labor Commissioner must report the case to the Employment Development Department, including a judgment summary and the liable parties' identifying information (names, SSNs, taxpayer IDs, addresses)