French Labour Law

How to Implement a Wage Garnishment in Payroll in 2025: A Comprehensive Guide

DAIRIA Law · 2026-07-07 · 9 min

Introduction: Wage Garnishment, an Obligation for Employers

The wage garnishment (saisie sur salaire), or garnishment on earnings, is a legal procedure that allows a creditor to recover amounts owed directly from a debtor’s salary. For the employer, this procedure involves strict obligations related to calculation, withholding, and remittance to creditors.

In 2025, the scale of wage garnishments has been updated in accordance with the provisions of Article R.3252-2 of the French Labour Code. This scale defines the garnishable fractions according to progressive tiers, ensuring that employees retain a vital minimum. This comprehensive guide details the procedures, withholding calculations, and employer obligations, with concrete examples based on 2025 values.

Wage garnishment is governed by Articles L.3252-1 to L.3252-13 and R.3252-1 to R.3252-49 of the French Labour Code. It can only be implemented after a conciliation attempt before the enforcement judge of the judicial court, except in certain cases (such as alimony, tax debts).

The process unfolds in several steps:

  • Creditor application to the judicial court;
  • Conciliation hearing between the debtor and the creditor;
  • In case of failure, a garnishment notice served to the employer by the clerk;
  • Employer’s obligation to carry out monthly withholdings.

Notification to the Employer

The employer receives a garnishment notice from the clerk of the judicial court. This notice specifies the amount of the debt, the identity of the creditor, and the terms of withholding. The employer has a period of 15 days to communicate the employee’s situation (salary, other ongoing garnishments, declared dependents) to the clerk.

Important: An employer who fails to carry out the withholdings risks being declared personally liable for the amounts owed, in addition to any potential damages.

The 2025 Wage Garnishment Scale

Progressive Withholding Tiers

The 2025 scale sets the garnishable fractions of the net annual salary according to the following tiers (annual amounts for a person without dependents):

  • Tier 1: up to €4,370 — garnishable at 1/20, up to €218.50 maximum;
  • Tier 2: from €4,370 to €8,520 — garnishable at 1/10, up to €415.00 maximum;
  • Tier 3: from €8,520 to €12,690 — garnishable at 1/5, up to €834.00 maximum;
  • Tier 4: from €12,690 to €16,820 — garnishable at 1/4, up to €1,032.50 maximum;
  • Tier 5: from €16,820 to €20,970 — garnishable at 1/3, up to €1,383.33 maximum;
  • Tier 6: from €20,970 to €25,200 — garnishable at 2/3, up to €2,820.00 maximum;
  • Tier 7: above €25,200 — fully garnishable.

These amounts are increased by €1,680 per year (or €140 per month) for each dependent child of the indebted employee.

Monthly Calculation

For a monthly application, the annual thresholds should be divided by 12. The 2025 monthly tiers are therefore:

  • Up to €364.17: garnishable at 1/20;
  • From €364.17 to €710.00: garnishable at 1/10;
  • From €710.00 to €1,057.50: garnishable at 1/5;
  • From €1,057.50 to €1,401.67: garnishable at 1/4;
  • From €1,401.67 to €1,747.50: garnishable at 1/3;
  • From €1,747.50 to €2,100.00: garnishable at 2/3;
  • Above €2,100.00: fully garnishable.

The Non-Garnishable Base Salary (NGBS)

Definition and Calculation

The NGBS (salaire brut insaisissable) corresponds to the net remuneration of the employee after the deduction of mandatory social contributions and withholding at source (PAS). The garnishment scale applies to this net amount.

Concretely, the NGBS is calculated as follows:

NGBS = Gross salary – Mandatory employee contributions – PAS

Included in the remuneration are: the base salary, bonuses, overtime, benefits in kind, paid leave allowances. Excluded are: professional expense reimbursements, severance pay (within certain limits), family allowances.

The Absolutely Non-Garnishable Fraction

Regardless of the situation, the employee must retain a vital minimum equivalent to the amount of the RSA for a single person, which is €635.71 per month in 2025. This fraction is absolutely non-garnishable, even in the case of multiple garnishments.

Reference: Article L.3252-5 of the Labour Code and Article L.262-2 of the Code of Social Action and Families.

Complete Example of Wage Garnishment Calculation in 2025

Example Data

Consider an employee with the following characteristics:

  • Monthly net salary after deductions and PAS: €2,300;
  • No dependents;
  • General claim (not alimony).

Calculation of Garnishable Monthly Amount

Applying the monthly scale of 2025:

  • Tier 1: €364.17 × 1/20 = €18.21;
  • Tier 2: (€710.00 – €364.17) × 1/10 = €345.83 × 1/10 = €34.58;
  • Tier 3: (€1,057.50 – €710.00) × 1/5 = €347.50 × 1/5 = €69.50;
  • Tier 4: (€1,401.67 – €1,057.50) × 1/4 = €344.17 × 1/4 = €86.04;
  • Tier 5: (€1,747.50 – €1,401.67) × 1/3 = €345.83 × 1/3 = €115.28;
  • Tier 6: (€2,100.00 – €1,747.50) × 2/3 = €352.50 × 2/3 = €235.00;
  • Tier 7: (€2,300 – €2,100) × 1 = €200.00.

Total garnishable = €18.21 + €34.58 + €69.50 + €86.04 + €115.28 + €235.00 + €200.00 = €758.61

Verification: The employee retains €2,300 – €758.61 = €1,541.39, which exceeds the non-garnishable minimum of €635.71. The withholding is therefore valid.

Impact of Dependents

If this same employee had 2 dependents, each tier’s thresholds would be increased by €280 per month (2 × €140). The tiers would then become:

  • Tier 1: up to €644.17 (€364.17 + €280);
  • Tier 2: from €644.17 to €990.00;
  • And so on…

The garnishable amount would then be reduced, providing greater protection to the employee with family responsibilities.

The Specific Case of Alimony

An Exception to the Progressive Scale

Alimony is subject to a derogatory regime provided for by Article L.3252-5 of the French Labour Code. Unlike general claims, alimony can be deducted beyond the garnishable amount, provided that the employee retains the vital minimum (RSA for a single person = €635.71/month in 2025).

Example: If the employee receives a net salary of €2,300 and must pay €800 in alimony, the employer can withhold €800 because the employee retains €2,300 – €800 = €1,500, which is above the vital minimum of €635.71.

However, if the alimony were €1,800, the employer could only withhold €2,300 – €635.71 = €1,664.29 maximum.

Priority of Alimony

In cases of concurrent wage garnishments and alimony, alimony takes priority. It is deducted first, and any balance that is potentially garnishable is allocated among the other creditors according to the order of priority.

The Procedure from the Employer’s Perspective

Obligations upon Receiving the Garnishment Notice

Upon receipt of the clerk’s notification, the employer must:

  • Acknowledge receipt and provide the requested information within 15 days;
  • Inform the employee about the garnishment;
  • Carry out monthly withholdings starting from the month following the notification;
  • Remit the amounts to the court clerk (or directly to the creditor, depending on the case) within the month following the withholding;
  • Report any changes in situation (end of contract, change in salary).

Management in Case of Employee Departure

In the event of termination of the employment contract, the employer must:

  • Apply the garnishment to the final settlement (salary, compensatory paid leave indemnities, etc.);
  • Immediately notify the clerk of the end of the contract;
  • Transmit to the clerk the amount of withholdings and the details of the final settlement.

Voluntary Wage Assignment

Difference from Garnishment

Voluntary assignment (cession volontaire) is an act by which the employee authorizes the employer to withhold part of their salary for a creditor’s benefit. Unlike garnishment, it does not require a court decision but must respect the same garnishable limits as the legal scale.

The assignment must be formalized by a declaration to the clerk of the judicial court in the employee’s residence. The employer cannot proceed with an assignment based solely on a verbal or written request from the employee without this formal requirement.

Notice to Third-Party Holder (NTH) and Tax Debts

Specifics of the NTH

The Notice to Third-Party Holder, now referred to as Administrative Garnishment to a Third-Party Holder (SATD), is a collection tool used by the tax administration and social security agencies. It differs from traditional garnishment by:

  • The absence of prior judicial procedure;
  • Direct notification by the administration to the employer;
  • Application of the same garnishable scale as general garnishments.

The employer must treat the SATD with the same rigor as a judicial garnishment. Failure to comply with this obligation may result in financial penalties.

Order of Priority of Creditors

When multiple garnishments or SATDs are in progress, the order of priority is as follows:

  • 1. Alimony (super-preference);
  • 2. Tax debts (SATD) and social debts;
  • 3. General claims, in chronological order of notification.

Points of Caution for Payroll Managers

Common Errors

  • Failing to increase the tiers for dependents declared by the employee;
  • Not respecting the vital minimum of €635.71 (RSA for a single person in 2025);
  • Confusing net payable and the basis for calculating garnishment (PAS must be included in the calculation);
  • Not informing the clerk of any changes in the employee’s situation;
  • Not remitting amounts within the required deadlines.

Payroll Tools and Settings

Most payroll software includes a garnishment management module. It is advisable to:

  • Check the annual update of the scale within the software;
  • Set up dependents for each affected employee;
  • Implement an alert for the end of garnishment;
  • Maintain a history of withholdings made and remittances.

FAQ: Wage Garnishment in Payroll

Can an employer refuse to implement a wage garnishment?

No. Upon receipt of the clerk’s notification, the employer is legally obligated to proceed with the withholdings. Refusal or negligence exposes the employer to being declared personally liable for the amounts owed to the creditor, in accordance with Article L.3252-10 of the Labour Code.

How to handle an employee with multiple simultaneous garnishments?

When an employee is subject to multiple garnishments, the total garnishable amount remains unchanged. Different claims share the garnishable fraction according to the order of priority and notification date. Alimony is always prioritized and can be deducted beyond the ordinary garnishable amount, up to the vital minimum.

Are severance pay amounts garnishable?

Legal or contractual severance pay is generally not garnishable (Article L.3252-3 of the Labour Code). However, compensatory notices and paid leave allowances are treated as salary and fall under the garnishment regime.

What to do in case of a calculation error on a withholding?

In case of over-withholding, the employer must correct in the following month by reducing the withholding. In case of insufficient withholding, the adjustment must respect the garnishable scale. It is advisable to inform the clerk of any errors and corrections made.

Does wage garnishment apply during sick leave?

Yes, the garnishment continues to apply to subrogated sickness benefits or supplementary benefits paid by the employer. If the employee directly receives sickness benefits from the CPAM, the employer is only required to withhold on the portion of remuneration that it pays (employer’s complement). In all cases, the vital minimum of €635.71 must be respected.

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