Introduction: Wage Garnishment, an Employer Obligation

Wage garnishment (saisie sur salaire), or garnishment on remuneration, is a legal procedure that allows a creditor to recover amounts owed directly from a debtor’s salary. For employers, this procedure involves strict obligations regarding calculation, withholding, and payment to creditors.

The scale for wage garnishments is updated annually in accordance with the provisions of Article R.3252-2 of the French Labour Code. This scale defines the garnishable fractions according to progressive brackets, ensuring that the employee retains a vital minimum. This complete guide details the procedure, calculation of withholdings, and employer obligations, with concrete examples based on 2025 values.

The Legal Framework of 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 French Labour Code. It can only be implemented after a conciliation attempt before the execution judge of the judicial court, except in certain cases (alimony, tax claims).

The procedure involves several steps:

Creditor’s request to the judicial court;
Conciliation hearing between the debtor and creditor;
If unsuccessful, garnishment notice notified to the employer by the court registry;
Employer’s obligation to execute monthly withholdings.

Notification to the Employer

The employer receives a garnishment notice from the court registry. This notice specifies the amount owed, the creditor’s identity, and the withholding procedures. The employer has 15 days to communicate to the registry the information regarding the employee’s situation (salary, other ongoing garnishments, declared dependents).

Important: the employer who fails to carry out the withholdings may be held personally liable for the sums owed, in addition to potential damages.

The Wage Garnishment Scale 2025

Progressive Garnishable Brackets

The applicable scale (revalued on January 1st of each year — check the applicable thresholds on service-public.fr) sets the garnishable fractions of the net annual salary according to the following brackets (annual amounts for a person without dependents):

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

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 (SBI)

Definition and Calculation

The SBI (salaire brut insaisissable) corresponds to the employee’s net remuneration after mandatory social contributions and withholding tax (PAS) deductions. The garnishment scale is applied based on this net amount.

Specifically, the SBI is calculated as follows:

SBI = Gross remuneration – Mandatory employee contributions – PAS

Included in the remuneration considered are: base salary, bonuses, overtime, benefits in kind, and paid leave compensation. Excluded are: business expense reimbursements, dismissal indemnities (within certain limits), family allowances.

The Absolutely Non-Garnishable Fraction

Regardless of the situation, employees must retain a vital minimum corresponding to the amount of the RSA for a single person, which is €635.71 per month (RSA amount for a single person, revalued annually — check the current value). This portion is absolutely non-garnishable, even in cases of cumulative garnishments.

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

Complete Example of Wage Garnishment Calculation

Example Data

Let’s consider an employee with the following characteristics:

Net monthly salary after contributions and PAS: €2,300
No dependents
General claim (not alimony)

Calculation of the Monthly Garnishable Amount

Application of the monthly scale 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 non-garnishable minimum of €635.71. The withholding is therefore valid.

Impact of Dependents

If the same employee had two dependents, the thresholds for each bracket would be increased by 2 × €140 = €280 per month. The brackets would then become:

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

The garnishable amount would then be reduced, providing greater protection for the employee with dependents.

The Special Case of Alimony

An Exception to the Progressive Scale

Alimony has a special regime provided for in Article L.3252-5 of the Labour Code. Unlike general claims, alimony can be deducted beyond the garnishable portion, provided the employee retains the vital minimum (RSA single person = €635.71/month).

Example: If the employee receives a net salary of €2,300 and must pay alimony of €800, 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 retain €2,300 – €635.71 = €1,664.29 maximum.

Priority of Alimony

In cases of multiple garnishments, alimony has priority. It is deducted first, and any remaining garnishable amount is distributed among other creditors according to the order of priority.

The Employer’s Procedure

Obligations Upon Receipt of the Garnishment Notice

Upon receiving the court registry notification, the employer must:

Acknowledge receipt and provide the requested information within 15 days;
Inform the employee of the implementation of the garnishment;
Execute the monthly withholdings starting from the month following the notification;
Transfer the amounts to the court registry (or directly to the creditor as applicable) within the month following the withholding;
Report any changes in situation (end of contract, change in remuneration).

Management in Case of Employee Departure

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

Apply the garnishment to the final payment (salary, compensatory paid leave, etc.);
Immediately inform the registry of the end of the contract;
Provide the registry with the amount of retained sums and details of the final payment.

Voluntary Wage Assignment

Difference from Garnishment

Voluntary assignment is an act whereby the employee authorizes the employer to withhold part of their salary for a creditor. Unlike garnishment, it does not require a court decision but must respect the same garnishability limits as the legal scale.

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

Third-Party Holder Notice (ATD) and Tax Claims

Specificities of ATD

The third-party holder notice, now termed administrative seizure from third parties (SATD), is a collection tool used by tax administration and social organizations. It differs from classical garnishment by:

The absence of prior judicial procedure;
Direct notification by the administration to the employer;
The application of the same garnishment scale as for general claims.

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

Order of Creditor Priority

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

1. Alimony (super-priority);
2. Tax claims (SATD) and social claims;
3. General claims, by chronological order of notification.

Points of Caution for Payroll Managers

Common Errors

Failing to increase the brackets for declared dependents by the employee;
Not respecting the vital minimum of €635.71 (RSA single person 2025);
Confusing net payable and the calculation base for garnishment (PAS must be included in the calculation);
Not informing the registry in case of employee situation change;
Not transferring sums within the required deadlines.

Payroll Tools and Settings

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

Check the annual update of the scale in the software;
Set up dependents for each affected employee;
Implement an alert for the end of garnishment;
Keep a record of withholdings made and transfers completed.

FAQ: Wage Garnishment in Payroll

Can an employer refuse to implement a wage garnishment?

No. Upon receipt of the registry notification, the employer is legally required to proceed with the withholdings. Refusal or negligence may result in the employer being declared personally liable for the sums owed to the creditor, according to Article L.3252-10 of the Labour Code.

How to handle an employee with multiple simultaneous garnishments?

When an employee has multiple garnishments, the total garnishable amount remains unchanged. Different claims share the garnishable portion based on the order of priority and the date of notification. Alimony always has priority and may be deducted beyond the regular garnishment amount, up to the vital minimum.

Are redundancy payments garnishable?

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

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

In the event of an over-withholding, the employer must adjust the following month by reducing the withholding. In cases of under-withholding, the catch-up must respect the garnishment scale. It is advisable to inform the registry of any errors and adjustments made.

Does wage garnishment continue during sick leave?

Yes, garnishment continues to apply to subrogated sick leave payments or complementary compensations paid by the employer. If the employee directly receives sick leave payments from the CPAM, the employer is only required to withhold on the part of the remuneration they provide (employer’s complement). In all cases, the vital minimum of €635.71 must be respected.

How to Implement Wage Garnishments in Payroll in 2026: A Complete Guide