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California / Franchise Tax Board

Agency file

Franchise Tax Board

Source file: California — State Employee Compensation (SCO Payroll Data Warehouse, CPRA) / ingested Jul 4, 2026

The Franchise Tax Board manages public finances — collecting revenue and taxes, budgeting, accounting, and financial oversight.

In 2025, this agency had 6,903 employees with median total compensation of $73,390; the highest distinct record was $269,992.

Year
2025
Total payroll
$535.6M
Employees
6,903
Median total
$73,390
Highest record
$269,992

What the records show

Compensation analytics

These summaries compare pay within the agency before listing individual records.

Salary distribution

How 2025 total compensation is spread across the 6,903 employees. Each bar is a pay range; taller bars mean more people earn in that range. The amber line marks the median ($73,390) — half earn less, half more. The far-right bar collects the highest earners.

Average pay composition

  • Base$75,334 (97%)
  • Overtime$532 (1%)
  • Other$1,726 (2%)
  • Benefits$0 (0%)

What an average paycheck here is made of — base salary versus overtime, other pay (bonuses, allowances), and benefits. A large overtime or other-pay share means take-home often exceeds base salary.

Pay percentiles

10th
25th
Median
75th
90th
$22,912
$51,759
$73,390
$105,761
$129,811

The pay ladder for this department. Someone at the 90th percentile earns $129,811 — more than 90% of the department; the 10th percentile earns $22,912. The shaded band is the middle half of employees (25th–75th percentile).

Largest job titles

The most common job titles in this department by headcount, with the median total compensation for each. Click a title to see everyone who holds it.

Trend

Year over year

How this department's total payroll, headcount, and median pay changed across the 3 published years.

YearTotal payrollEmployeesMedian pay
2023
$498.2M
6,781
$69,075
2024
$527.1M
5.8%
7,077
4.4%
$70,047
1.4%
2025
$535.6M
1.6%
6,903
2.5%
$73,390
4.8%

Record list

Employees

Page 6

Gi Jung Nam

Attorney IV/Franchise Tax Board

2025 total comp
$158,861
Base pay
$158,511
Overtime
$0
Other pay
$350
Benefits
$0
Total compensation
$158,861
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Sacramento

Source-specific fields

Base Pay
$13,620
Cs/csu
Cs
Position Number
5644105780018
Salary Total
$13,349
Total Pay
$158,861

Gi Jung Nam works as a Attorney IV for Franchise Tax Board. Their status is full-time. Gi earned $158,861 in 2025. Union affiliation: R02.

Pamala Paulson

Administrator IV, Franchise Tax Board/Franchise Tax Board

2025 total comp
$158,836
Base pay
$155,116
Overtime
$0
Other pay
$3,720
Benefits
$0
Total compensation
$158,836
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Sacramento
Middle name
R

Source-specific fields

Base Pay
$13,454
Cs/csu
Cs
Position Number
5646224346001
Salary Total
$13,050
Total Pay
$158,836

Pamala Paulson holds the role of Administrator IV, Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $158,836. Union affiliation: M01.

Ryan Siozon

Investigation Specialist II (Supervisor), Franchise Tax Board/Franchise Tax Board

2025 total comp
$158,644
Base pay
$158,344
Overtime
$0
Other pay
$300
Benefits
$0
Total compensation
$158,644
Employment type
Full-Time
Union / bargaining unit
S07
Work county
Sacramento
Middle name
M

Source-specific fields

Base Pay
$11,703
Cs/csu
Cs
Position Number
5643068592003
Salary Total
$13,107
Total Pay
$158,644

Ryan Siozon holds the role of Investigation Specialist II (Supervisor), Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $158,644. Union affiliation: S07.

Kara Rodis

Administrator III Franchise Tax Board/Franchise Tax Board

2025 total comp
$158,175
Base pay
$151,955
Overtime
$0
Other pay
$6,220
Benefits
$0
Total compensation
$158,175
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Chicago, Illinois
Middle name
S

Source-specific fields

Base Pay
$12,813
Cs/csu
Cs
Position Number
5643704352001
Salary Total
$12,848
Total Pay
$158,175

Kara Rodis holds the role of Administrator III Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $158,175. Their bargaining unit is M01.

Jessica Gosney

Attorney IV/Franchise Tax Board

2025 total comp
$158,143
Base pay
$157,843
Overtime
$0
Other pay
$300
Benefits
$0
Total compensation
$158,143
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Sacramento
Middle name
S

Source-specific fields

Base Pay
$12,593
Cs/csu
Cs
Position Number
5644105780016
Salary Total
$13,397
Total Pay
$158,143

Jessica Gosney works as a Attorney IV for Franchise Tax Board. Their status is full-time. Jessica earned $158,143 in 2025. Union affiliation: R02.

Saleshni Devi

Administrator I Franchise Tax Board/Franchise Tax Board

2024 total comp
$157,856
Base pay
$113,424
Overtime
$0
Other pay
$44,432
Benefits
$0
Total compensation
$157,856
Employment type
Full-Time
Union / bargaining unit
S01
Work county
San Diego

Source-specific fields

Base Pay
$10,275
Cs/csu
Cs
Position Number
5643474358005
Salary Total
$10,275
Total Pay
$157,856

Saleshni Devi holds the role of Administrator I Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2024, their total compensation was $157,856. They are represented by S01.

Annie Lam

Program Specialist III, Franchise Tax Board/Franchise Tax Board

2024 total comp
$157,822
Base pay
$0
Overtime
$0
Other pay
$157,822
Benefits
$0
Total compensation
$157,822
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Los Angeles
Middle name
U

Source-specific fields

Base Pay
$11,286
Cs/csu
Cs
Position Number
5643534366003
Salary Total
$11,286
Total Pay
$157,822

Annie Lam holds the role of Program Specialist III, Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2024, their total compensation was $157,822. Union affiliation: R01.

Faith Linkin

Administrator III Franchise Tax Board/Franchise Tax Board

2025 total comp
$157,522
Base pay
$149,223
Overtime
$0
Other pay
$8,299
Benefits
$0
Total compensation
$157,522
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Sacramento
Middle name
L

Source-specific fields

Base Pay
$12,813
Cs/csu
Cs
Position Number
5647284352001
Salary Total
$12,429
Total Pay
$157,522

At Franchise Tax Board, Faith Linkin serves as a Administrator III Franchise Tax Board. They work full-time. Their 2025 pay totaled $157,522. Union affiliation: M01.

Tai Nguyen

Senior Telecommunications Engineer/Franchise Tax Board

2025 total comp
$157,416
Base pay
$140,541
Overtime
$0
Other pay
$16,875
Benefits
$0
Total compensation
$157,416
Employment type
Full-Time
Union / bargaining unit
S09
Work county
Sacramento
Middle name
N

Source-specific fields

Base Pay
$13,734
Cs/csu
Cs
Position Number
5642743637002
Salary Total
$13,322
Total Pay
$157,416

At Franchise Tax Board, Tai Nguyen serves as a Senior Telecommunications Engineer. They work full-time. Their 2025 pay totaled $157,416. They are represented by S09.

Roman Fuentes

Administrator IV, Franchise Tax Board/Franchise Tax Board

2025 total comp
$157,321
Base pay
$156,721
Overtime
$0
Other pay
$600
Benefits
$0
Total compensation
$157,321
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Sacramento
Middle name
F

Source-specific fields

Base Pay
$13,457
Cs/csu
Cs
Position Number
5646334346002
Salary Total
$13,053
Total Pay
$157,321

Roman Fuentes works as a Administrator IV, Franchise Tax Board for Franchise Tax Board. Their status is full-time. Roman earned $157,321 in 2025. Union affiliation: M01.

Jon Kosiewicz

Administrator IV, Franchise Tax Board/Franchise Tax Board

2025 total comp
$157,321
Base pay
$156,721
Overtime
$0
Other pay
$600
Benefits
$0
Total compensation
$157,321
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Sacramento
Middle name
E

Source-specific fields

Base Pay
$13,457
Cs/csu
Cs
Position Number
5645534346002
Salary Total
$13,053
Total Pay
$157,321

At Franchise Tax Board, Jon Kosiewicz serves as a Administrator IV, Franchise Tax Board. They work full-time. Their 2025 pay totaled $157,321. Their bargaining unit is M01.

Angela Jones

C.E.A./Franchise Tax Board

2025 total comp
$157,320
Base pay
$153,600
Overtime
$0
Other pay
$3,720
Benefits
$0
Total compensation
$157,320
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Sacramento
Middle name
C

Source-specific fields

Base Pay
$13,456
Cs/csu
Cs
Position Number
5641037500001
Salary Total
$13,052
Total Pay
$157,320

Angela Jones holds the role of C.E.A. at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $157,320. Their bargaining unit is M01.

Yolanda Cruz

Program Specialist II, Franchise Tax Board/Franchise Tax Board

2025 total comp
$157,234
Base pay
$122,774
Overtime
$0
Other pay
$34,461
Benefits
$0
Total compensation
$157,234
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Sacramento

Source-specific fields

Base Pay
$10,542
Cs/csu
Cs
Position Number
5643924365003
Salary Total
$10,226
Total Pay
$157,234

Yolanda Cruz is a Program Specialist II, Franchise Tax Board at Franchise Tax Board. They work full-time. 2025 total compensation came to $157,234. Their bargaining unit is R01.

Deborah Nagel

Staff Operations Specialist, Franchise Tax Board/Franchise Tax Board

2024 total comp
$157,198
Base pay
$102,267
Overtime
$0
Other pay
$54,931
Benefits
$0
Total compensation
$157,198
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Sacramento
Middle name
A

Source-specific fields

Base Pay
$8,049
Cs/csu
Cs
Position Number
5644105335990
Salary Total
$8,049
Total Pay
$157,198

Deborah Nagel holds the role of Staff Operations Specialist, Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2024, their total compensation was $157,198. They are represented by R01.

Maribel Davila

Investigation Specialist II (Supervisor), Franchise Tax Board/Franchise Tax Board

2025 total comp
$156,998
Base pay
$155,658
Overtime
$0
Other pay
$1,340
Benefits
$0
Total compensation
$156,998
Employment type
Full-Time
Union / bargaining unit
S07
Work county
Los Angeles

Source-specific fields

Base Pay
$11,703
Cs/csu
Cs
Position Number
5643068592004
Salary Total
$12,873
Total Pay
$156,998

Maribel Davila holds the role of Investigation Specialist II (Supervisor), Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $156,998. Their bargaining unit is S07.

Mariaelena Arista

Information Technology Specialist I/Franchise Tax Board

2024 total comp
$156,358
Base pay
$116,024
Overtime
$0
Other pay
$40,334
Benefits
$0
Total compensation
$156,358
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Sacramento

Source-specific fields

Base Pay
$10,230
Cs/csu
Cs
Position Number
5642931402017
Salary Total
$10,230
Total Pay
$156,358

Mariaelena Arista holds the role of Information Technology Specialist I at Franchise Tax Board. Their status is full-time. In 2024, their total compensation was $156,358. They are represented by R01.

Archie Monico

Administrator III Franchise Tax Board/Franchise Tax Board

2025 total comp
$156,337
Base pay
$142,251
Overtime
$0
Other pay
$14,085
Benefits
$0
Total compensation
$156,337
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Sacramento
Middle name
R

Source-specific fields

Base Pay
$12,813
Cs/csu
Cs
Position Number
5643474352002
Salary Total
$12,429
Total Pay
$156,337

Archie Monico works as a Administrator III Franchise Tax Board for Franchise Tax Board. Their status is full-time. Archie earned $156,337 in 2025. Their bargaining unit is M01.

Rory Robles-Peters

Program Specialist III, Franchise Tax Board/Franchise Tax Board

2024 total comp
$156,276
Base pay
$97,025
Overtime
$0
Other pay
$59,252
Benefits
$0
Total compensation
$156,276
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Los Angeles
Middle name
F

Source-specific fields

Base Pay
$11,286
Cs/csu
Cs
Position Number
5643534366001
Salary Total
$11,286
Total Pay
$156,276

At Franchise Tax Board, Rory Robles-Peters serves as a Program Specialist III, Franchise Tax Board. They work full-time. Their 2024 pay totaled $156,276. Union affiliation: R01.

Marion Hughes

C.E.A./Franchise Tax Board

2025 total comp
$156,257
Base pay
$154,939
Overtime
$0
Other pay
$1,318
Benefits
$0
Total compensation
$156,257
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Sacramento
Middle name
K

Source-specific fields

Base Pay
$14,453
Cs/csu
Cs
Position Number
5642107500990
Salary Total
$14,019
Total Pay
$156,257

Marion Hughes is a C.E.A. at Franchise Tax Board. They work full-time. 2025 total compensation came to $156,257. Their bargaining unit is M01.

Alisa Pinarbasi

Attorney IV/Franchise Tax Board

2025 total comp
$156,146
Base pay
$155,546
Overtime
$0
Other pay
$600
Benefits
$0
Total compensation
$156,146
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Sacramento
Middle name
L

Source-specific fields

Base Pay
$12,593
Cs/csu
Cs
Position Number
5644105780041
Salary Total
$13,397
Total Pay
$156,146

Alisa Pinarbasi works as a Attorney IV for Franchise Tax Board. Their status is full-time. Alisa earned $156,146 in 2025. They are represented by R02.

Brandon Knoll

Attorney III/Franchise Tax Board

2025 total comp
$156,142
Base pay
$155,792
Overtime
$0
Other pay
$350
Benefits
$0
Total compensation
$156,142
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Sacramento
Middle name
S

Source-specific fields

Base Pay
$13,859
Cs/csu
Cs
Position Number
5644105795010
Salary Total
$13,219
Total Pay
$156,142

Brandon Knoll works as a Attorney III for Franchise Tax Board. Their status is full-time. Brandon earned $156,142 in 2025. They are represented by R02.

Daniel Mayorga

Investigation Specialist II (Supervisor), Franchise Tax Board/Franchise Tax Board

2025 total comp
$156,064
Base pay
$155,764
Overtime
$0
Other pay
$300
Benefits
$0
Total compensation
$156,064
Employment type
Full-Time
Union / bargaining unit
S07
Work county
Sacramento
Middle name
S

Source-specific fields

Base Pay
$11,703
Cs/csu
Cs
Position Number
5643068592005
Salary Total
$12,873
Total Pay
$156,064

Daniel Mayorga works as a Investigation Specialist II (Supervisor), Franchise Tax Board for Franchise Tax Board. Their status is full-time. Daniel earned $156,064 in 2025. Union affiliation: S07.

Mira Coutinho

Attorney IV/Franchise Tax Board

2025 total comp
$155,946
Base pay
$155,546
Overtime
$0
Other pay
$400
Benefits
$0
Total compensation
$155,946
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Sacramento
Middle name
V

Source-specific fields

Base Pay
$12,593
Cs/csu
Cs
Position Number
5644105780028
Salary Total
$13,397
Total Pay
$155,946

Mira Coutinho works as a Attorney IV for Franchise Tax Board. Their status is full-time. Mira earned $155,946 in 2025. They are represented by R02.

Norman Flores

Information Technology Specialist I/Franchise Tax Board

2024 total comp
$155,711
Base pay
$99,749
Overtime
$0
Other pay
$55,962
Benefits
$0
Total compensation
$155,711
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Sacramento
Middle name
J

Source-specific fields

Base Pay
$10,230
Cs/csu
Cs
Position Number
5642051402041
Salary Total
$10,230
Total Pay
$155,711

Norman Flores is a Information Technology Specialist I at Franchise Tax Board. They work full-time. 2024 total compensation came to $155,711. Their bargaining unit is R01.

Michael Halahan

Administrator III Franchise Tax Board/Franchise Tax Board

2025 total comp
$155,643
Base pay
$152,223
Overtime
$0
Other pay
$3,420
Benefits
$0
Total compensation
$155,643
Employment type
Full-Time
Union / bargaining unit
M01
Work county
Orange
Middle name
R

Source-specific fields

Base Pay
$12,813
Cs/csu
Cs
Position Number
5643634352001
Salary Total
$12,679
Total Pay
$155,643

Michael Halahan is a Administrator III Franchise Tax Board at Franchise Tax Board. They work full-time. 2025 total compensation came to $155,643. Their bargaining unit is M01.

Debra Cotton

Information Technology Specialist I/Franchise Tax Board

2024 total comp
$155,594
Base pay
$104,388
Overtime
$0
Other pay
$51,206
Benefits
$0
Total compensation
$155,594
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Sacramento
Middle name
R

Source-specific fields

Base Pay
$10,230
Cs/csu
Cs
Position Number
5642051402010
Salary Total
$10,230
Total Pay
$155,594

At Franchise Tax Board, Debra Cotton serves as a Information Technology Specialist I. They work full-time. Their 2024 pay totaled $155,594. Union affiliation: R01.

Christopher Herrmann

Investigation Specialist II (Supervisor), Franchise Tax Board/Franchise Tax Board

2025 total comp
$155,176
Base pay
$154,836
Overtime
$0
Other pay
$340
Benefits
$0
Total compensation
$155,176
Employment type
Full-Time
Union / bargaining unit
S07
Work county
Los Angeles
Middle name
S

Source-specific fields

Base Pay
$11,703
Cs/csu
Cs
Position Number
5643068592006
Salary Total
$12,873
Total Pay
$155,176

At Franchise Tax Board, Christopher Herrmann serves as a Investigation Specialist II (Supervisor), Franchise Tax Board. They work full-time. Their 2025 pay totaled $155,176. Union affiliation: S07.

Lisa Gunson

Investigation Specialist II (Technical), Franchise Tax Board/Franchise Tax Board

2025 total comp
$154,941
Base pay
$135,897
Overtime
$17,544
Other pay
$1,500
Benefits
$0
Total compensation
$154,941
Employment type
Full-Time
Union / bargaining unit
R07
Work county
Los Angeles
Middle name
M

Source-specific fields

Base Pay
$10,608
Cs/csu
Cs
Position Number
5643068591014
Salary Total
$11,351
Total Pay
$154,941

Lisa Gunson holds the role of Investigation Specialist II (Technical), Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $154,941. They are represented by R07.

Malgorzata Zalot

Administrator III Franchise Tax Board/Franchise Tax Board

2025 total comp
$154,901
Base pay
$154,251
Overtime
$0
Other pay
$650
Benefits
$0
Total compensation
$154,901
Employment type
Full-Time
Union / bargaining unit
M01
Work county
New York, New York
Middle name
M

Source-specific fields

Base Pay
$12,813
Cs/csu
Cs
Position Number
5643714352001
Salary Total
$12,848
Total Pay
$154,901

Malgorzata Zalot works as a Administrator III Franchise Tax Board for Franchise Tax Board. Their status is full-time. Malgorzata earned $154,901 in 2025. They are represented by M01.

Linda Williams

Program Specialist I, Franchise Tax Board/Franchise Tax Board

2025 total comp
$154,834
Base pay
$120,676
Overtime
$33,493
Other pay
$665
Benefits
$0
Total compensation
$154,834
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Sacramento
Middle name
A

Source-specific fields

Base Pay
$9,599
Cs/csu
Cs
Position Number
5643484364011
Salary Total
$9,311
Total Pay
$154,834

Linda Williams holds the role of Program Specialist I, Franchise Tax Board at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $154,834. Their bargaining unit is R01.

Inna Chernaya

Program Specialist II, Franchise Tax Board/Franchise Tax Board

2025 total comp
$154,801
Base pay
$129,281
Overtime
$0
Other pay
$25,520
Benefits
$0
Total compensation
$154,801
Employment type
Full-Time
Union / bargaining unit
R01
Work county
Sacramento
Middle name
M

Source-specific fields

Base Pay
$10,542
Cs/csu
Cs
Position Number
5643474365002
Salary Total
$10,226
Total Pay
$154,801

Inna Chernaya is a Program Specialist II, Franchise Tax Board at Franchise Tax Board. They work full-time. 2025 total compensation came to $154,801. They are represented by R01.