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§ 706.026.Payment of Amounts Received to Person Entitled; Accounting Filed By Levying Officer

Title 9. Enforcement of Judgments · Division 2 · Chapter 5. Wage Garnishment · Article 2. General Provisions · Last amended 2011 · Last verified July 28, 2026

In one sentenceSection 706.026 requires the levying officer to pay over amounts collected under an earnings withholding order to the person entitled to them at least every 30 days, and to file an accounting with the court at least every two years, which may be done electronically under the applicable filing rules.

Full Text of § 706.026

Text sizeJump to: (a) (b)

(a) The levying officer shall receive and account for all amounts paid by the employer pursuant to Section 706.025 and shall pay the amounts so received over to the person entitled thereto at least once every 30 days.
(b) At least once every two years, the levying officer shall file an accounting with the court, as provided by Section 699.560, for all amounts collected under the earnings withholding order, including costs and interest added to the amount due. Subject to the limitations in subdivision (c) of Section 263, the levying officer may electronically file the accounting with the court, pursuant to Chapter 2 (commencing with Section 263) of Title 4 of Part 1.

Plain-English Summary

Money the employer sends doesn't sit with the levying officer indefinitely. Subdivision (a) requires the levying officer to receive and account for everything the employer pays under § 706.025 and to pass it along to the person entitled to it — typically the judgment creditor — at least once every 30 days.

Subdivision (b) adds a paper-trail requirement: at least once every two years, the levying officer must file an accounting with the court covering everything collected, including added costs and interest, following the accounting procedure of § 699.560. That accounting can be filed electronically, subject to the limits set elsewhere for electronic filing.

Frequently Asked Questions

How quickly must the levying officer forward collected wages to the creditor?

At least once every 30 days, under § 706.026(a).

Does the levying officer have to report to the court on what's been collected?

Yes. At least once every two years, the levying officer must file an accounting with the court under § 699.560, covering all amounts collected including costs and interest.

Can that accounting be filed electronically?

Yes, subject to the applicable limits on electronic filing.

Amendment History

Amended by Stats 2010 ch 680 (AB 2394),s 12, eff. 1/1/2011.

Source & verification. Section text is reproduced verbatim from the Deering's California Codes Annotated / vLex. Enacted by the California Legislature. Last verified July 28, 2026. · Official source
Also known as: levying officer accounting wage garnishment california