Chapter 5 – Adult Custody and Security Operations

53140.15.1 Inmate Payroll Distribution

• JVEs are responsible for withholding all Federal, State, and local payroll taxes from the wages of inmate-employees. Net wages, after taxes, shall be distributed as follows:

  • Twenty percent for costs of room and board shall be remitted to the CDCRCalifornia Department of Corrections and Rehabilitation.

  • Twenty percent for any lawful restitution fine or contributions to any fund established by law to compensate the victims of crime.

  • Twenty percent for support of family pursuant to State statute, court order, or agreement of the inmate. If the inmate-employee chooses not to send money to a family member, and there is no court-ordered withholding, these funds will be deposited in mandatory savings for the inmate-employee.

  • Twenty percent to the inmate-employee’s trust account.

  • Twenty percent to mandatory inmate savings account to be released by the CDCRCalifornia Department of Corrections and Rehabilitation to the inmate-employee upon parole.