The wage garnishment occurs when a person incurs in non-payments with the administration, be it the Treasury, Social Security, etc. This generates a debt. Or also when they do not pay their regular payments, such as loans, alimony payments, etc. Then, as a result of legal proceedings, the obligation to pay these payments is established. This obligation may result in the seizure of your salary, wages, salaries and other emoluments. The net amount that can be garnished to meet your obligations is deducted from the net amount.
How is the wage garnishment calculated?
In order to deduct from your paycheck the part corresponding to the notified garnishment, you must take into account that wages, salaries, wages, wages, salaries or pensions that do not exceed the Minimum Interprofesional Salary (SMI) are unattachable. The SMI in 2022 will be €14,000 per year.
The scale established in art. 607.2 of the Ley de Enjuiciamiento Civil (LEC) will be applied to the amounts that exceed the SMI:
Minimum wage bracket |
Unattachable |
For the first additional amount up to the amount of double the minimum interprofessional salary |
30 % |
For the additional amount up to the amount equivalent to a third minimum interprofessional salary |
50 % |
For the additional amount up to an amount equivalent to a fourth minimum interprofessional salary |
60 % |
For the additional amount up to the equivalent of a fifth minimum interprofessional salary |
75 % |
For any amount exceeding the above amount |
90 % |
Considerations to take into account
In order to calculate the amount that cannot be garnished, the following must be taken into account:
- The garnishment is applied on the worker’s liquid salary. If the salaries, wages, pensions or remuneration were taxed with permanent or transitory discounts of a public nature, due to fiscal, tax or Social Security legislation, the liquid amount received by the executed party, after deducting these, will be the amount used as the rate to regulate the seizure.
- All the fixed salary concepts received by the worker are added together: basic salary, seniority, extra payments, various salary complements, etc.
- If the executed party is the beneficiary of more than one payment, all of them will be accumulated in order to deduct the unattachable part only once.
- The salaries, wages, wages and pensions, remuneration or equivalent of the spouses shall also be cumulative. When the economic regime governing them is not that of separation of property and income of any kind. Circumstance that they will have to prove to the court (art. 607.1 of the LEC and art. 44.1 of the LGSS).
- In the same way, all of the above-mentioned will apply to income from professional and self-employed commercial activities (art. 6 of the LEC).
- Amounts considered as non-wage income, such as allowances, severance pay, etc., may be seized in their entirety. There is no need to apply the sections established in the LEC, but an additional notification will be issued to link these amounts to the attachment.
Exceptions to the wage garnishment
There are exceptions to the application of the table in article 607 to determine the amount of the wage bill to be garnished. This will always be indicated in the notification communicated to the employer:
- In view of the family burdens of the garnished worker. The enforcing body may apply a reduction of 10% to 15% in the percentages established in the aforementioned table of article 607 of the LEC.
- When the salary exceeds the SMI and the seizure is for the purpose of enforcing maintenance payments in favour of the debtor’s children or spouse. The judge may authorise the attachment of salaries and pensions in preference to other assets and rights except money.
- If the salary does not exceed the minimum wage. It may be seized for the payment of maintenance payments by virtue of a court decision (art. 608 of the LEC).
- Once the proportional part of the unsecured salary has been attached, according to the above scale, if a new debt arises. It is not possible to garnish the remainder as it must always remain free of liability.
How is payment made?
In the judicial or administrative notification sent to the company declaring that the employee’s salary has been garnished, the creditor organisation must indicate the bank account into which the company must pay the garnished amount. It must also clarify the procedure for communicating the details of this payment.
The employer must always provide the employee with a copy of the transfer paid in respect of the garnishment. So that he/she can keep track of the income against the debt contracted.
In the event that the worker does not reach the SMI in order to be able to execute the seizure. Or when he/she leaves the company due to termination of contract or any other cause, without having settled the debt in full. The company must inform the body that issued the notice of garnishment, by the means established in that notice.