Form WG-005 at a glance
What it is: WG-005 is the Employer's Return (Wage Garnishment).
Who signs: Enter the date, and type or print the name of the declarant, who signs.
A filled-in Form WG-005 example: an employer reports one employee's pay
How to fill out Form WG-005, box by box
Employer, employee and notices
Give your name and address, the name of the person to whom notices should be directed, the name and address of the employee, and information about where to find the employee's Social Security number in the boxes. If that information has already been provided, please correct any errors.
Return this form
You must complete this form and mail it to the levying officer within 15 days. Failure to complete and return this form may subject you to payment of attorney's fees and other civil penalties.
Date you received the Earnings Withholding Order
Enter the date on which you received the Earnings Withholding Order.
The employee is not employed or now employed
Check a if the employee is not employed by this employer. If not employed, skip items 2b through 7 and proceed to the declaration at the end of this form.
Check b if the employee is now employed by this employer and in the last pay period had gross earnings of:
The employee's pay period
Check the employee's pay period: a daily, b twice a month, c weekly, d monthly, e every two weeks or f other (specify).
The employee was given a copy of the Earnings Withholding Order
Enter the date on which the employee was given a copy of the Earnings Withholding Order and Employee Instructions (form WG-003), the name and title of the person, and as follows (describe how the documents were provided to the employee).
Priority of earnings withholding orders
If you have received no other orders that presently affect this employee's earnings, skip items 5, 6, & 7 and proceed to the declaration at the end of this form.
If you have received other orders that presently affect this employee's earnings, another order may have priority over this one.
Priority of earnings withholding orders: First: Wage and Earnings Assignment Order (for Support); Second: Earnings Withholding Order for Support; Third: Earnings Withholding Order for Taxes; Fourth: Earnings Withholding Order for Elder or Dependent Adult Financial Abuse; Fifth: Earnings Withholding Order.
If two or more orders have the same priority, comply with the one received first.
If both were received on the same date, comply with the one with the earlier date of judgment.
If the dates of judgment are the same, you may select which order you choose to comply with.
This order appears to have higher priority
Check if this order appears to have higher priority than any other order. Earnings will be withheld for this order in accord with the EMPLOYER'S INSTRUCTIONS (on page 2 of Earnings Withholding Order).
The employer has received another order
The employer has received another order affecting the employee's earnings and earnings are being withheld for the other order because:
Check a if the other order was received first, and enter the date on which the other order was received.
Check b if this order does not have higher priority.
Check c if a copy of the other order is attached. (Keep the original for your records. If a copy is not attached, complete item d.)
Check d if a copy of the other order is NOT attached. (Describe the other order by providing the following information:)
(1) court name, address, and case number, (2) name of the judgment creditor who secured the order, (3) date the order was issued, (4) date the order expires, (5) levying officer name, address, and file number, and (6) total amount to be withheld.
This order is not effective
This order is not effective for the reason shown in item 6. It is being returned to the levying officer with this return.
If an Earnings Withholding Order is not effective when served, for any reason, do not hold it. Return it to the levying officer with this return.
Declaration of the declarant
"I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct."
Common questions about Form WG-005
Who signs it?
Enter the date, and type or print the name of the declarant, who signs.
Sources
[1] Form WG-005 (Rev. July 1, 2026), Employer's Return (Wage Garnishment), Judicial Council of California (the Official source link on this page).