Increase the SMI and the non-seizable salary
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If the Tax Office notifies you of a wage garnishment...
If your company receives a wage garnishment order (from the Tax Office, a court, or another public administration) for the earnings of one of your employees, you should not withhold their entire salary, as a portion of it is non-seizable.
The non-seizable portion is calculated based on the ratio between the minimum wage (SMI) and the net salary (i. e., after deducting tax withholdings and Social Security contributions).
Therefore, be aware that the minimum wage for the year 2026 has been set at 1, 221 euros (instead of the 1, 184 euros applicable in 2025). Take into account this new amount regarding any new wage garnishment orders you receive.
If you receive a wage garnishment order, contact us. We will advise you on the amount that can be garnished from the employee.



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