BASQUE COUNTRY AND NAVARRE: Have you received a wage garnishment notice?
Translation generated by AI. Access the original version
If your company needs to garnish a paycheck, this concerns you.
If you have received a wage garnishment notice for one of your employees from a court or Public Administration (usually Tax Office or Social Security), you are probably wondering what to do. Although the notice will contain instructions on the amount, the account where you must deposit the amounts, etc., we will now address some questions that may arise:
What is the reference wage amount for garnishment?
The sum of all fixed wage concepts received by the worker (base salary, seniority, extra payments...) in its net amount (i. e., after deducting Social Security contributions and Income Tax withholdings).
And how much can be garnished?
The minimum interprofessional wage (SMI) is non-garnishable, which for the year 2026 has been set at 1, 221 euros. From there, a percentage is applied in tranches based on the total net salary, according to the following scale:
|
Salary |
Garnishable percentage |
|
Up to 1 SMI |
0% (non-garnishable) |
|
From 1 to 2 SMI |
30% |
|
From 2 to 3 SMI |
50% |
|
From 3 to 4 SMI |
60% |
|
From 4 to 5 SMI |
75% |
|
Excess of 5 Minimum Wage |
90% |
Please note that there may be special circumstances depending on the family situation of the person subject to the attachment.
If you receive a wage garnishment notice, contact us. We will advise you on the amount that can be garnished from the worker.
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