SDU Information for Employers

Pursuant to the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, all employers who process child support related withholdings from an employee's wages, are required to send payments to the State Disbursement Unit (SDU) rather than the local child support agency.

Furthermore, legislation was passed in 2004 that requires employers to pay child support by EFT if the employer pays the Franchise Tax Board (FTB) or the Employment Development Department (EDD) by EFT. In addition to traditional electronic funds transfers (EFT/EDI), employers will have the ability to electronically submit payments via the SDU website and/or by phone.

Now that all California counties have transitioned to the SDU, employers should begin sending all California child support payments directly to the SDU offiice at the following address:

State Disbursement Unit
P.O. Box 989067
West Sacramento, CA. 95798

Please make all checks payable to, California SDU and supply the following information:

1. Employee's full name
2. Employee's social security number
3. Court order/case number
4. Amount withheld from each employee
5. Date withheld

For additional information regarding the SDU and its benefits to you, please click here.