employees who are outstanding debts sure it can be deductions from wages. This process can only be enforced by a court or government agency, usually the Tax Office or tax office. Social Security In most cases. These organizations are responsible for determining the amount to be deducted monthly from the employee’s income until the debt is fully paid off. employee salary.
It is important to point out thatCompanies or employers are obliged to comply with these withholding taxes. In case of non-compliance, they can be considered as subsidiaries responsible for paying the debt, as stated in ‘Labor issues’.
If you have a debt, how much can they deduct from your payroll?
However, it is important to ask How much can they deduct from your salary in 2023?. The amount retained is always determined accordingly. Minimum Inter-Professional Salary (SMI) €1,080 gross monthly for 14 payments or €1,260 gross monthly for 12 payments for this year. This is because the SMI cannot be connected.
So, if your salary is equal to minimum wage they can’t cut any of it from your salary. However, if your salary exceeds the SMI, they may withhold a proportionate portion of your income, but they can never cut your salary completely.
Regarding how much they can deduct from your salary in 2023, Article 607 of the Code of Civil Procedure sets the lien limits by applying a percentage of withholding tax based on the Interprofessional Minimum Wage and your salary, according to the departments. Considering the 2023 SMI, it was created as follows:
Percentage that can be kept on the payroll for a loan
If your salary is equal to SMI: they can’t tie up (they can’t withhold anything).
Salary from 1,080 to 2,160 euros: 30% of yawning.
Salary from 2,160 to 3,240 euros: 50% of the division.
Salary between 3,240 and 4,320 euros: 60% of the division.
Salary between 4,320 and 5,400 euros: 75% of the division.
Salaries over 5,400 Euros: 90% of yawning.
Difference between 12 and 14 salaries
It is very important to examine whether the fee is divided into 12 payments or 14 payments (the regular 12 plus two additional payments). This is important because depending on how outstanding payments are received (registered or not), there are differences:
If charged in 12 payments, The amount not subject to lien, including proportional extra payments, will be EUR 1,260.
If 14 payments are charged, Additional payments were set aside and the non-embargoed amount was reduced to 1,080 euros.
Extraordinary payments are not proportionate and when more than 14 payments are received, the specific situation needs to be considered. This is because at the end of the year no more than €15,120 equivalent to the annual SMI cannot be seized.
This differentiation is brought about by amending Article 27 of the Labor Law regarding wage lien, which states that “both the period of accumulation and the method of calculation must be taken into account, regardless of the apportionment of extraordinary payments”. irrevocability of the resulting amount in any case”.