French Labour Law

Wage Garnishment in France: A 2026 Payroll Guide for Employers

DAIRIA Law · 2026-08-25 · 10 min

Wage Garnishment in France: A 2026 Payroll Guide for Employers

Introduction: Wage Garnishment as an Employer Obligation

Wage garnishment (saisie sur salaire, or saisie sur rémunérations — the seizure of earnings) is a legal procedure allowing a creditor to recover sums owed directly from a debtor’s salary. For the employer, this procedure entails strict obligations regarding calculation, withholding, and remittance to creditors.

The scale for wage garnishment (barème des saisies sur rémunérations) is updated each year in accordance with Article R.3252-2 of the French Labour Code. This scale sets out the garnishable portions according to progressive brackets, guaranteeing the employee a subsistence minimum. This complete guide details the procedure, the calculation of withholdings, and the employer’s 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 may only be implemented after an attempted conciliation before the enforcement judge (juge de l’exécution) of the judicial court (tribunal judiciaire), except in certain cases (child/spousal support, tax debts).

The procedure unfolds in several stages:

  • Creditor’s application to the judicial court;
  • Conciliation hearing between the debtor and the creditor;
  • In the event of failure, a garnishment order notified to the employer by the court registry (greffe);
  • The employer’s obligation to carry out the monthly withholdings.

Notification to the Employer

The employer receives a garnishment order from the registry of the judicial court. This order specifies the amount of the debt, the identity of the creditor, and the terms of withholding. The employer has 15 days to provide the registry with information on the employee’s situation (remuneration, other garnishments in progress, declared dependents).

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

The 2025 Wage Garnishment Scale

Progressive Garnishment Brackets

The scale in force (revalued on 1 January each year — verify the applicable thresholds on service-public.fr) sets the garnishable portions of net annual remuneration according to the following brackets (annual amounts for a person with no dependents):

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

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

Monthly Calculation

For monthly application, the annual thresholds must be divided by 12. The 2025 monthly brackets 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: garnishable in full

The Non-Garnishable Base Salary (SBI)

Definition and Calculation

The SBI (salaire brut insaisissable — non-garnishable base) corresponds to the employee’s net remuneration after deduction of mandatory social security contributions and withholding tax at source (prélèvement à la source, PAS). The garnishment scale applies to this net base.

In practical terms, the SBI is calculated as follows:

SBI = Gross remuneration – Mandatory employee contributions – PAS

Included in the remuneration taken into account: base salary, bonuses, overtime, benefits in kind, paid-leave allowances. Excluded: reimbursement of professional expenses, severance pay (within certain limits), family allowances.

The Absolutely Non-Garnishable Portion

Regardless of the situation, the employee must retain a subsistence minimum equal to the amount of the RSA (income support) for a single person, i.e. €635.71 per month (RSA amount for a single person, revalued each year — verify the amount in force). This portion is absolutely non-garnishable, even in the event of multiple concurrent garnishments.

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

A Complete Wage Garnishment Calculation Example

Example Data

Consider an employee with the following characteristics:

  • Monthly net salary after contributions and PAS: €2,300
  • No dependents
  • Ordinary debt (not child/spousal support)

Calculation of the Monthly Garnishable Portion

Applying the 2025 monthly scale:

  • 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 this same employee had 2 dependents, the thresholds of each bracket would be increased by 2 × €140 = €280 per month. The brackets would 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.

The Special Case of Child/Spousal Support (Pension Alimentaire)

An Exception to the Progressive Scale

Support payments (pension alimentaire — court-ordered maintenance) benefit from a derogatory regime provided for in Article L.3252-5 of the French Labour Code. Unlike ordinary debts, support payments may be deducted beyond the garnishable portion, provided the employee is left with the subsistence minimum (single-person RSA = €635.71/month).

Example: If the employee receives net pay of €2,300 and must pay support of €800, the employer may withhold €800, since the employee retains €2,300 – €800 = €1,500, an amount above the subsistence minimum of €635.71.

However, if the support payment were €1,800, the employer could withhold no more than €2,300 – €635.71 = €1,664.29 maximum.

The Priority of Support Payments

Where an ordinary garnishment and support payments coincide, support payments take priority. They are deducted first, and any remaining garnishable balance is distributed among the other creditors according to the order of priority.

The Procedure from the Employer’s Perspective

Obligations upon Receipt of the Garnishment Order

Upon receipt of the notification from the registry, the employer must:

  • Acknowledge receipt and provide the requested information within 15 days;
  • Inform the employee that the garnishment has been set up;
  • Carry out the monthly withholdings from the month following notification;
  • Remit the sums to the court registry (or directly to the creditor, depending on the case) within the month following the withholding;
  • Report any change in circumstances (end of contract, change in remuneration).

Handling an Employee’s Departure

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

  • Apply the garnishment to the final settlement (solde de tout compte — salary, compensatory paid-leave allowances, etc.);
  • Immediately inform the registry of the end of the contract;
  • Transmit to the registry the amount of the sums withheld and the breakdown of the final settlement.

Voluntary Wage Assignment (Cession Volontaire)

Difference from Garnishment

A voluntary wage assignment (cession volontaire) is an act by which the employee himself authorizes the employer to deduct part of his salary for the benefit of a creditor. Unlike garnishment, it does not require a court decision but must comply with 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 place of residence. The employer may not proceed with an assignment on the basis of a mere verbal or written request from the employee without this formality.

The Third-Party Attachment Notice (ATD) and Tax Debts

Specific Features of the ATD

The third-party attachment notice (avis à tiers détenteur, ATD), now known as the administrative third-party attachment (saisie administrative à tiers détenteur, SATD), is a recovery tool used by the tax authorities and social security bodies. It differs from ordinary garnishment in that:

  • There is no prior judicial procedure;
  • Notification is sent directly by the administration to the employer;
  • The same garnishability scale applies as for ordinary garnishments.

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

Order of Priority Among Creditors

Where several garnishments or SATDs are in progress, the order of priority is as follows:

  • 1. Support payments (super-priority);
  • 2. Tax debts (SATD) and social security debts;
  • 3. Ordinary debts, in chronological order of notification.

Key Points of Attention for the Payroll Manager

Common Errors

  • Forgetting to increase the brackets for dependents declared by the employee;
  • Failing to respect the subsistence minimum of €635.71 (single-person RSA 2025);
  • Confusing net pay with the garnishment calculation base (the PAS must be included in the calculation);
  • Failing to inform the registry when the employee’s situation changes;
  • Failing to remit the sums within the required time limits.

Payroll Tools and Configuration

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

  • Verify the annual update of the scale in the software;
  • Configure the dependents for each affected employee;
  • Set up an alert for the end of garnishments;
  • Keep a record of the withholdings made and the remittances.

FAQ: Wage Garnishment in Payroll

Can the employer refuse to apply a wage garnishment?

No. Upon receipt of the notification from the registry, the employer is legally required to carry out the withholdings. Refusal or negligence exposes the employer to being declared personally liable for the sums owed to the creditor, in accordance with Article L.3252-10 of the French Labour Code.

How should an employee subject to multiple concurrent garnishments be handled?

Where an employee is subject to several garnishments, the total garnishable portion remains unchanged. The various debts share the garnishable portion according to the order of priority and the date of notification. Support payments always take priority and may be deducted beyond the ordinary garnishable portion, down to the subsistence minimum.

Is severance pay garnishable?

Statutory or contractual severance pay is in principle not garnishable (Article L.3252-3 of the French Labour Code). However, compensatory allowances for notice period and paid leave are treated as salary and are included in the garnishment base.

What should be done in the event of a calculation error on a withholding?

In the event of an overpayment, the employer must make a correction the following month by reducing the withholding. In the event of an insufficient withholding, the catch-up must comply with the garnishability scale. It is recommended to inform the registry of any error and correction made.

Does wage garnishment apply during sick leave?

Yes, garnishment continues to apply to subrogated daily social security benefits (IJSS) or to supplementary benefits paid by the employer. If the employee receives the IJSS directly from the CPAM (health insurance fund), the employer is only required to withhold from the portion of remuneration it pays (employer top-up). In all cases, the subsistence minimum of €635.71 must be respected.

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