Contributions by workers and employers payable to the Unemployment Compensation Disability Fund or the Unemployment Fund are exempt without making a claim. (CCP 704.120(a))
Prior to payment, amounts held for payment to the judgment debtor which represent the following benefits are exempt without making a claim. (CCP 704.120(b)(1-5) After payment, the amounts are exempt upon filing a claim. (CCP 704.120(c)) The creditor may seek child support payments for unemployment benefits through the local child support agency. (CCP 704.120(d))
In a judgment for child support, the court may determine the amount of the exemption pursuant to CCP 703.070. If the amount sought to be applied to the judgment is payable periodically, the amount payable is subject to a wage assignment for support or to any other applicable enforcement procedure, but the amount to be withheld shall be 25 percent of the amount of each periodic payment, or such lower amount specified in writing by the judgment creditor or court order, rounded down to the nearest whole dollar. (CCP 704.120(e))