Does section 3856(b) of the California Tax Code allow for fees paid by an employee's attorney to be deducted from the employer's lien?

The only deduction section 3856(b) allows from the lien is for "the services rendered by the employee's attorney in effecting recovery both for the benefit of the employee and the employer." ( 3856(b).) The statute makes clear that these fees and costs are deducted from the employer's lien and paid first. This ensures the employer shares in the expense of obtaining the judgment from which it benefits. ( Quinn v. State ofCalifornia (1975) 15 Cal.3d 162, 169-170, 175-176, 124 Cal.Rptr. 1, 539 P.2d 761.) The statute does not authorize any other offset or deduction from the employer's lien.