Creditors

Wage foreclosures: the 2024 schedule

Publié le 12 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Wage attachment or wage attachment allows a creditor to recover the amounts due through the employer who makes a deduction from the seizable portion of the employee's wage. As a result, the employee receives only a portion of his salary. This sum may not be less than the amount of the uncollectible bank balance. The decree revising the scale of seizures and transfers of remuneration was published in Official Journal of 22 December 2023.

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Image 1Crédits: Gina Sanders - stock.adobe.com

Only a fraction of the seizable income can be withheld by the employer. The forfeiture shall be calculated on the basis of the amount of annual net remuneration (excluding reimbursement of expenses and allowances for dependants) for the 12 months preceding the notification of the forfeiture. Net salary includes the following:

  • Salary (net of CSG, CRDS and withholding tax).
  • Wage increases for overtime.
  • Benefits in kind.

This amount shall be calculated in installments on the basis of the following scale from 1er January 2024:

  • 1/20e on the tranche of EUR 4 370 or less;
  • 1/10e over € 4 370 and up to € 8 520;
  • 1/5e over € 8 520 and up to € 12 690;
  • 1/4 of the tranche exceeding € 12 690 and not exceeding € 16 820;
  • 1/3 of the tranche exceeding € 16 820 and not exceeding € 20 970;
  • 2/3 of the tranche exceeding € 20 070 and not exceeding € 25 200;
  • the entire amount on the tranche above 25 200 €.

These thresholds are increased by €1,690 per dependant of the debtor seized, on presentation of supporting documents by the person concerned.

Please note

the entire amount of seizable income may be seized, except for elusive bank balance (SBI) which corresponds to the minimum sum to be left to the debtor. This is at least equal to €607.75.

FYI  

you can estimate the amount of wage attachment (or salary attachment) with the Department of Justice simulator.

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