Judgment debtor employers: Employment Development Department.

Senator Pérez's employment enforcement legislation establishes new requirements for California employers who face final judgments regarding employee payments or state obligations. The measure creates a 60-day window following a judgment during which employers must document either full payment satisfaction, posting of a required bond, or compliance with an approved installment payment agreement.

The bill institutes a $2,500 civil penalty for employers who fail to meet these documentation requirements. When employers do not comply, the Labor Commissioner must notify them within 30 days that the unsatisfied judgment will be reported to the Employment Development Department's Tax Support Division as potential tax fraud. If employers neither provide documentation nor pay penalties within 90 days of this notice, the Labor Commissioner must forward case details to EDD, including a judgment summary and identifying information for liable parties.

This framework adds to existing state mechanisms for collecting employment-related judgments through the Division of Labor Standards Enforcement and EDD's tax administration duties. The measure creates specific timelines and documentation standards while establishing formal channels for information sharing between labor enforcement and tax collection agencies regarding non-compliant employers.