Judgment debtor employers: Employment Development Department.

Senator Pérez's labor enforcement legislation establishes new requirements for California employers who face court judgments for wage violations, creating a structured process for documenting payment compliance and reporting potential tax fraud. The measure adds Section 96.9 to the Labor Code, requiring employers to provide the Labor Commissioner with proof of judgment satisfaction within 60 days of a final ruling.

Under the new provisions, employers must demonstrate they have either paid the judgment in full, posted a required bond, or entered into and maintained compliance with an approved installment payment agreement. Employers who fail to provide this documentation face a $2,500 civil penalty. The Labor Commissioner must notify non-compliant employers that their case will be referred to the Employment Development Department's Tax Support Division as potential tax fraud, with the civil penalty due within 90 days of notification.

The legislation establishes a multi-stage enforcement process that culminates in the Labor Commissioner providing detailed judgment information to the Employment Development Department for employers who neither comply with documentation requirements nor pay assessed penalties. This information includes a summary of the final judgment along with identifying details of the responsible parties, including social security numbers, taxpayer identification numbers, and addresses.