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What are the types of income you can claim?

Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)

Payroll Entry

When an individual is subject to a salary seizure (or seizure of remuneration) decided by the judge, some of his income is seisable, while others are completely elusive. The amounts deducted from the revenues that can be seized are calculated from a scale. However, the scale does not apply when the seizure is used to pay maintenance. In all cases, there is a minimum amount that must be left at the disposal of the debtor.

Most of the time, the amount of income that can be garnisheed is calculated from the accumulated net wages received in the preceding 12 months the act of seizure. The net salary includes:

  • Salary (net of CSG: titleContent, CRD: titleContent and the income tax withholding tax)
  • Overtime Pay Increases
  • Benefits in kind

Please note

when the employee receives salaries from several employers, the income that can be garnered is calculated on all of these amounts.

However, the amount of income that can be claimed also includes:

  • Daily sickness, maternity and accident at work allowances
  • Supplementary allowances provided in case of reduction of hours (unemployment, part-time, temporary change to part-time)
  • Unemployment benefits (benefits, aid and other benefits paid by Pôle emploi)
  • Voluntary retirement allowance
  • Return to Work Allowance
  • Disability pensions and annuities
  • Superannuation and pension reversion
  • Solidarity allowance for the elderly (Aspa)

Family benefits can also be seized only in certain cases and only for the payment of certain claims.

On the other hand, certain amounts do not form part of the disposable income:

  • Activity Award
  • Representative Professional Expenses Allowances
  • Capital allowances or workers' compensation
  • Retirement benefits
  • Severance benefits resulting from the company's economic situation
  • Conventional Break Allowances
  • Termination benefits
  • Custom Autonomy Allocation (Apa)
  • Allowance for disabled adults (AAH) and increase for independent living (MVA) except for the payment of the maintenance costs of the disabled person
  • Specific Solidarity Allowance (SSA)
  • Participation and incentive grants

General case
Calculation of maximum input amount

Only a fraction of the income that can be garnered can be withheld by the employer.

This share shall be determined by scale defined for a live-alone debtor.

Maximum input amount for each monthly installable resource tranche

Total Monthly Seizable Resources

Seizable share

Maximum input amount

(cumulative amount)

1re slice

Up to €328.33

1/20e

€16.42

2e slice

Beyond €328.33 and up to€640.83

1/10e

€47.67

3e slice

Beyond €640.83 and up to€955.00

1/5e

€110.50

4e slice

Beyond €955.00 and up to€1,266.67

1/4

€188.42

5e slice

Beyond €1,266.67 and up to €1,579.17

1/3

€292.58

6e slice

Beyond €1,579.17 and up to €1,897.50

2/3

€504.81

7e slice

Beyond €1,897.50

100%

€504.81

+ all amounts beyond €1,897.50

Example :

  • For the obligor whose total monthly resources receivable are €1,500, the amount of the seizure may be up to €292.58 - (€1,579.17 - €1,500) x 1/3 €266.19 per month.
  • For the obligor whose total monthly resources receivable are €2,500, the amount of the seizure may be up to €504.81 + (2 500 - €1,897.50) =€1,107.31 per month.

The amount of the instalments shall be increased for each dependant of the debtor by €124.17.

Dependants of the debtor shall, on presentation of supporting documents, be:

  • Spouse, partner of Civil partnerships: titleContent or partner whose resources are less than €565.34
  • Dependent children (living with or for whom support is paid)
  • Ascendant less than €565.34 who lives with him or for whom he pays alimony.

FYI  

it is mandatory to leave the debtor at the disposal of the debtor Bank balance (SBI), i.e. at least €565.34.

Estimated amount of input

It is possible to estimate the maximum amount that can be seized using a simulator.

Estimate the amount of the salary (or earnings) attachment

Warning  

the nature and amount of the amount seized must be stated on the pay slip, otherwise the employer will be punished.

Unpaid maintenance

The total amount of income that can be seized, except for Bank balance (SBI).

The SBI is the minimum amount to be left to the debtor.

This sum shall not be less than €565.34.

Warning  

the nature and amount of the amount seized must be stated on the pay slip, otherwise the employer will be punished.

bank account seizure

Where an individual is bank account seizure (or assignment), certain income is wholly or partially or wholly non-recoverable.

Entire amount of money
  • Termination benefits
  • Conventional Break Allowances
  • Amounts paid for participation or interest
Amounts partly
  • Net salary
  • Overtime Pay Increases
  • Benefits in kind
  • Daily sickness, maternity and accident at work allowances
  • Supplementary allowances for reduced working hours (part-time, temporary part-time)
  • Unemployment benefits (allowances, aid and any other benefits paid by Pôle emploi)
  • Voluntary retirement allowance
  • Return to Work Allowance
  • Disability pensions and annuities
  • Superannuation and pension reversion
  • Solidarity allowance for the elderly (Aspa)
Elusive sums
  • Activity Award
  • Representative Professional Expenses Allowances
  • Capital allowances or workers' compensation
  • Severance benefits resulting from the company's economic situation
  • Custom Autonomy Allocation (Apa)
  • Allowance for disabled adults (AAH) and increase for independent living (MVA) except for the payment of the maintenance costs of the disabled person
  • Specific Solidarity Allowance (SSA)

FYI  

the amount of the elusive bank balance, i.e. at least €565.34.

Third-party administrative entry holder

When an individual is subject to an administrative seizure to a third holder (DSA), some income is partially seizable, while others are completely elusive.

Partially Seizable Amounts
  • Net salary
  • Overtime Pay Increases
  • Benefits in kind
  • Daily sickness, maternity and accident at work allowances
  • Supplementary allowances for reduced working hours (part-time, temporary part-time)
  • Unemployment benefits (allowances, aid and any other benefits paid by Pôle emploi)
  • Voluntary retirement allowance
  • Return to Work Allowance
  • Disability pensions and annuities
  • Superannuation and pension reversion
  • Solidarity allowance for the elderly (Aspa)

Family benefits can also be seized only in certain cases and only for the payment of certain claims.

Entire amount of money
  • Termination benefits
  • Conventional Break Allowances
  • Amounts paid for participation or interest
Elusive sums
  • Activity Award
  • Representative Professional Expenses Allowances
  • Capital allowances or workers' compensation
  • Severance benefits resulting from the company's economic situation
  • Custom Autonomy Allocation (Apa)
  • Allowance for disabled adults (AAH) and increase for independent living (MVA) except for the payment of the maintenance costs of the disabled person
  • Specific Solidarity Allowances (SSAs)

FYI  

the amount of the elusive bank balance, i.e. at least €565.34.