French Labour Law

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

DAIRIA Law · 2026-06-09 · 9 min

Introduction: Wage Garnishment, an Employer’s Obligation

Wage garnishment, or saisie sur rémunérations, is a legal procedure allowing a creditor to directly recover amounts owed from a debtor’s salary. For employers, this procedure entails strict obligations regarding calculation, withholding, and remitting to creditors.

As of 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 portions based on progressive brackets, ensuring employees retain a vital minimum. This comprehensive guide details the procedure, the calculation of withholdings, and the obligations of the employer, along 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 Labour Code. It can only be implemented following an attempt at conciliation before the enforcement judge of the judicial court, except in specific cases (such as alimony or tax debts).

The procedure unfolds in several steps:

  • Creditor’s request to the judicial court;
  • Conciliation hearing between the debtor and the creditor;
  • If unsuccessful, a garnishment act notified to the employer by the clerk;
  • Employer’s obligation to proceed with monthly withholdings.

Notification to the Employer

The employer receives a garnishment act from the clerk of the judicial court. This act 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 provide the clerk with information regarding the employee’s situation (salary, other ongoing garnishments, declared dependents).

Important: An employer who does not execute the withholdings may be declared personally liable for the amounts owed, in addition to potential damages and interest.

Wage Garnishment Scale 2025

Progressive Garnishment Brackets

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

  • Bracket 1: up to €4,370 — garnishable at 1/20, or a maximum of €218.50
  • Bracket 2: from €4,370 to €8,520 — garnishable at 1/10, or a maximum of €415.00
  • Bracket 3: from €8,520 to €12,690 — garnishable at 1/5, or a maximum of €834.00
  • Bracket 4: from €12,690 to €16,820 — garnishable at 1/4, or a maximum of €1,032.50
  • Bracket 5: from €16,820 to €20,970 — garnishable at 1/3, or a maximum of €1,383.33
  • Bracket 6: from €20,970 to €25,200 — garnishable at 2/3, or a maximum of €2,820.00
  • Bracket 7: above €25,200 — wholly 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 application, the annual thresholds should be divided by 12. The monthly brackets for 2025 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: wholly garnishable

Insaisissable Base Salary (SBI)

Definition and Calculation

The SBI (salaire brut insaisissable) refers to the employee’s net remuneration after deducting mandatory social contributions and withholding tax (PAS). It is on this net base that the garnishment scale applies.

Practically, SBI is calculated as follows:

SBI = Gross Remuneration – Mandatory Employee Contributions – PAS

Included in computed remuneration are: base salary, bonuses, overtime pay, in-kind benefits, holiday pay. Excluded are: reimbursements of business expenses, severance pay (within certain limits), family allowances.

Absolutely Insaisissable Portion

Regardless of the situation, the employee must retain a vital minimum corresponding to the RSA for a single person, which is €635.71 per month in 2025. This portion is absolutely insaisissable, even in cases 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 Calculating Wage Garnishment in 2025

Example Data

Let’s consider an employee with the following characteristics:

  • Net monthly salary after deductions and PAS: €2,300
  • No dependents
  • Common debt (no alimony)

Calculation of Monthly Garnishable Portion

Applying the monthly scale for 2025:

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

Impact of Dependents

If this same employee had 2 dependents, the thresholds of each bracket would increase by 2 × €140 = €280 per month. The brackets would thus become:

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

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

Special Case of Alimony

An Exception to the Progressive Scale

Alimony is subject to a specific regime as provided for in Article L.3252-5 of the Labour Code. Unlike common debts, alimony can be deducted beyond the garnishable portion, as long as 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 alimony of €800, the employer may withhold €800 because the employee retains €2,300 – €800 = €1,500, which exceeds the vital minimum of €635.71.

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

Priority of Alimony

In the event of simultaneous garnishments, alimony takes precedence. It is deducted first, and any amount that can still be garnished is split among other creditors according to priority order.

Employer’s Procedure

Obligations Upon Receiving the Garnishment Act

Upon receiving notification from the clerk, the employer must:

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

Management in Case of Employee Departure

In the event of contract termination, the employer must:

  • Apply the garnishment to the final settlement (salary, compensatory leave indemnities, etc.);
  • Immediately inform the clerk of the contract termination;
  • Provide the clerk with the amounts withheld and details of the final settlement.

Voluntary Wage Assignment

Difference from Garnishment

Voluntary assignment is an act where the employee authorizes the employer to deduct part of their salary for a creditor. Unlike garnishment, it does not require a court decision but must comply with the same garnishability limits as defined by law.

The assignment must be formalized through a declaration to the clerk of the judicial court in the employee’s place of residence. Employers cannot proceed with an assignment based on a mere verbal or written request from the employee without this formality.

Third Party Notice (ATD) and Tax Debts

Specifics of the ATD

The avis à tiers détenteur, now referred to as saisie administrative à tiers détenteur (SATD), is a recovery tool used by tax authorities and social security bodies. It differs from standard garnishment due to:

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

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

Order of Creditor Priority

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

  • 1. Alimony (super-priority);
  • 2. Tax Claims (SATD) and social claims;
  • 3. Common Claims, in chronological order of notification.

Points of Caution for Payroll Managers

Common Errors

  • Forgetting to increase the brackets for dependents declared by the employee;
  • Failing to respect the vital minimum of €635.71 (RSA for a single person in 2025);
  • Confusing net pay and the calculation base for garnishment (PAS must be included in the calculation);
  • Not informing the clerk of changes in the employee’s situation;
  • Not remitting amounts on time.

Payroll Tools and Settings

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

  • Verify the annual update of the scale in the software;
  • Configure dependents for each concerned employee;
  • Set up an alert for the end of garnishment;
  • Maintain a history of withholdings made and remittances.

FAQ: Wage Garnishment in Payroll

Can the employer refuse to apply wage garnishment?

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

How to deal with an employee facing multiple simultaneous garnishments?

When an employee has multiple garnishments, the total garnishable amount remains unchanged. The different claims share the garnishable portion according to priority and notification date. Alimony always takes precedence and may be collected beyond the ordinary garnishable portion, up to the vital minimum.

Are severance payments garnishable?

Legal or contractual severance indemnities are generally not garnishable (Article L.3252-3 of the Labour Code). However, compensatory indemnities for notice and paid leave are considered wages and fall within the garnishment scope.

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

In case of an excess collection, the employer must correct the following month by reducing the withholding. In the case of insufficient withholding, the catch-up must respect the garnishability scale. It is advisable to inform the clerk of any errors and regulatories performed.

Does wage garnishment apply during a sick leave?

Yes, garnishment continues to apply to subrogated IJSS (sick pay) or additional indemnities paid by the employer. If the employee directly receives IJSS from the CPAM, the employer is only responsible for withholding on the part of remuneration paid (employer supplement). In any case, the vital minimum of €635.71 must be respected.

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