Introduction: Wage Garnishment, An Employer’s Obligation

Wage garnishment, or garnishment of remuneration, is a legal procedure that allows a creditor to recover amounts owed directly from an employee’s salary. For the employer, this procedure entails strict obligations regarding calculation, withholding, and remitting to creditors.

In 2025, the schedule for garnishment of remuneration has been updated in accordance with the provisions of Article R.3252-2 of the Labour Code. This schedule defines the garnishable fractions based on progressive thresholds, ensuring that the employee retains a minimum subsistence amount. This complete guide details the procedure, calculation of withholdings, and employer obligations, with concrete examples based on 2025 values.

The Legal Framework for Wage Garnishment

Legal Foundations

Wage garnishment is governed by Articles L.3252-1 to L.3252-13 and R.3252-1 to R.3252-49 of the Labour Code. It can only be executed after a conciliation attempt in front of the execution judge of the judicial court, except in certain cases (such as maintenance payments or tax debts).

The procedure unfolds over several steps:

Creditor’s Application to the judicial court;
Conciliation Hearing between the debtor and the creditor;
If unsuccessful, a garnishment act is notified to the employer by the registrar;
The employer’s obligation to make monthly withholdings.

Notification to the Employer

The employer receives a garnishment act from the registrar of the judicial court. This document specifies the amount owed, the creditor’s identity, and the withholding methods. The employer has a period of 15 days to provide the registrar with information regarding the employee’s situation (salary, other ongoing garnishments, declared dependents).

Important: Failure to withhold may result in the employer being declared personally liable for the owed amounts, in addition to any potential damages.

The 2025 Wage Garnishment Schedule

Progressive Garnishment Thresholds

The 2025 schedule sets the garnishable fractions of net annual remuneration according to the following thresholds (annual amounts for a person without dependents):

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

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

Monthly Calculation

For monthly implementation, the annual thresholds must be divided by 12. The 2025 monthly thresholds are:

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 Basic Salary (SBI)

Definition and Calculation

The SBI (Salaire Brut Insaisissable) refers to the employee’s net remuneration after deductions for mandatory social contributions and the withholding tax (PAS). It is on this net basis that the garnishment schedule applies.

In practical terms, the SBI is calculated as follows:

SBI = Gross Remuneration – Mandatory Employee Contributions – PAS

The following are included in the remuneration taken into account: base salary, bonuses, overtime, benefits in kind, paid leave allowances. Excluded are: reimbursements of professional expenses, severance pay (within certain limits), and family allowances.

The Absolutely Non-Garnishable Fraction

Regardless of the situation, the employee must retain a minimum vital amount 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 cases of multiple garnishments.

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

Complete Example of Wage Garnishment Calculation in 2025

Example Data

Consider an employee with the following characteristics:

Net monthly salary after contributions and PAS: €2,300
No dependents
General debt (non-maintenance payment)

Monthly Garnishable Amount Calculation

Application of the 2025 monthly schedule:

Threshold 1: €364.17 × 1/20 = €18.21
Threshold 2: (€710.00 – €364.17) × 1/10 = €345.83 × 1/10 = €34.58
Threshold 3: (€1,057.50 – €710.00) × 1/5 = €347.50 × 1/5 = €69.50
Threshold 4: (€1,401.67 – €1,057.50) × 1/4 = €344.17 × 1/4 = €86.04
Threshold 5: (€1,747.50 – €1,401.67) × 1/3 = €345.83 × 1/3 = €115.28
Threshold 6: (€2,100.00 – €1,747.50) × 2/3 = €352.50 × 2/3 = €235.00
Threshold 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 is above the non-garnishable minimum of €635.71. Thus, the withholding is valid.

Impact of Dependents

If this same employee had 2 dependents, the thresholds of each bracket would be increased by 2 × €140 = €280 per month. The thresholds would adjust as follows:

Threshold 1: up to €644.17 (€364.17 + €280)
Threshold 2: from €644.17 to €990.00
And so forth…

The garnishable amount would thus be reduced, offering more protection to the employee with family responsibilities.

The Special Case of Maintenance Payments

An Exception to the Progressive Schedule

Maintenance payments benefit from a derogatory regime provided for by Article L.3252-5 of the Labour Code. Unlike general debts, maintenance payments can be deducted beyond the garnishable amount, provided that the employee retains the minimum vital amount (RSA single person = €635.71/month in 2025).

Example: If the employee receives a net salary of €2,300 and is required to pay maintenance of €800, the employer may withhold €800 because the employee retains €2,300 – €800 = €1,500, an amount exceeding the minimum vital amount of €635.71.

Conversely, if the maintenance payment were €1,800, the employer could only withhold €2,300 – €635.71 = €1,664.29 at most.

Priority of Maintenance Payments

In cases of concurrent garnishments between a general debt and a maintenance payment, the maintenance payment is given priority. It is withheld first, and any remaining garnishable amount is distributed among other creditors according to their order of priority.

The Employer’s Procedure

Obligations Upon Receipt of the Garnishment Act

Upon receiving the notification from the registrar, the employer must:

Acknowledge receipt and provide the requested information within 15 days;
Inform the employee about the implementation of the garnishment;
Proceed with monthly withholdings starting the month following notification;
Remit the amounts to the registrar of the court (or directly to the creditor, as appropriate) within the month following the withholding;
Report any changes in situation (contract termination, salary modification).

Management in the Event of Employee Departure

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

Apply the garnishment to the final settlement (salary, compensation for paid leave, etc.);
Immediately inform the registrar of the contract’s end;
Send to the registrar the total amounts withheld and details of the final settlement.

Voluntary Wage Assignment

Difference from Garnishment

A voluntary assignment is an act whereby the employee voluntarily authorizes the employer to deduct a part of their salary for the benefit of a creditor. Unlike garnishment, it does not require a court decision but must comply with the same garnishable limits as the legal schedule.

The assignment must be formalized by a declaration to the registrar of the judicial court of the employee’s domicile. The employer cannot proceed with an assignment based merely on a verbal or written request from the employee without this formality.

The Third-Party Holder Notification (ATD) and Tax Debts

Specifics of the ATD

The Third-Party Holder Notification, now referred to as Administrative Garnishment on Third Parties (SATD), is a recovery tool used by the tax administration and social organizations. It differs from conventional garnishment in that:

There is no prior judicial procedure;
The notification is sent directly by the administration to the employer;
The same garnishable limits as conventional garnishments apply.

The employer must handle the SATD with the same rigor as a judicial garnishment. Non-compliance with this obligation exposes the employer to financial penalties.

Order of Priority Among Creditors

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

1. Maintenance Payments (super-priority);
2. Tax Debts (SATD) and social debts;
3. General Debts, in chronological order of notification.

Points of Vigilance for Payroll Managers

Common Errors

Forgetting to increase the thresholds for dependents declared by the employee;
Failing to respect the minimum vital amount of €635.71 (RSA single person 2025);
Confusing net payable and the calculation basis for garnishment (the PAS must be included in the calculation);
Failing to inform the registrar in case of changes in employee’s situation;
Not remitting the amounts within the required timelines.

Tools and Payroll Settings

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

Verify the annual update of the schedule in the software;
Configure dependents for each affected employee;
Set up alerts for garnishment expiration;
Maintain a history of withholdings and remittances.

FAQ: Wage Garnishment in Payroll

Can the employer refuse to implement a wage garnishment?

No. Upon receiving the registrar’s notification, the employer is legally obliged to proceed with the withholdings. Refusing or neglecting this obligation 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 should an employee with multiple simultaneous garnishments be managed?

When an employee is subject to multiple garnishments, the total garnishable amount remains unchanged. The various debts share the garnishable fraction according to order of priority and notification date. Maintenance payments always take priority and can be deducted beyond the ordinary garnishable amount, up to the minimum vital.

Are severance payments garnishable?

Legal or contractual severance payments are generally not garnishable (Article L.3252-3 of the Labour Code). However, compensatory allowances for notice and paid leave are treated as salaries and fall within the garnishment base.

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

In the event of over-withholding, the employer must correct the following month by reducing the withholding. In cases of insufficient withholding, the catch-up must adhere to the garnishable schedule. It is advisable to inform the registrar of any errors and corrections made.

Does wage garnishment apply during sick leave?

Yes, garnishment continues to apply to subrogated daily allowances (IJSS) or additional compensations paid by the employer. If the employee directly receives IJSS from CPAM, the employer is only required to withhold on the portion of remuneration they pay (employer supplement). In all cases, the minimum vital of €635.71 must be respected.

How to Implement Wage Garnishment in Payroll in 2025: A Complete Guide