Wage Garnishment in France: A Complete 2026 Payroll Guide for Employers

Introduction: wage garnishment, an employer obligation

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

The wage garnishment scale (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 attachable portions according to progressive brackets, guaranteeing the employee a minimum subsistence income. This complete guide details the procedure, the calculation of withholdings and the employer’s obligations, with practical examples based on 2025 values.

The legal framework of wage garnishment

The legal basis

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 takes place in several stages:

Creditor’s application to the judicial court;
Conciliation hearing between the debtor and the creditor;
If conciliation fails, a garnishment order (acte de saisie) served on the employer by the court registry;
The employer’s obligation to carry out the monthly withholdings.

Notification to the employer

The employer receives a garnishment order (acte de saisie) 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 may be held personally liable (déclaré personnellement débiteur) for the sums owed, in addition to possible damages.

The 2025 wage garnishment scale

The progressive garnishment brackets

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

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

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

Monthly calculation

For monthly application, the annual thresholds are divided by 12. The 2025 monthly brackets are therefore:

Up to €364.17: attachable at 1/20
From €364.17 to €710.00: attachable at 1/10
From €710.00 to €1,057.50: attachable at 1/5
From €1,057.50 to €1,401.67: attachable at 1/4
From €1,401.67 to €1,747.50: attachable at 1/3
From €1,747.50 to €2,100.00: attachable at 2/3
Above €2,100.00: attachable in full

The unattachable base salary (SBI)

Definition and calculation

The SBI (salaire brut insaisissable — unattachable base pay) corresponds to the employee’s net remuneration after deduction of mandatory social security contributions and withholding tax at source (prélèvement à la source, PAS). It is on this net basis that the garnishment scale is applied.

In practice, 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 unattachable portion

Regardless of the situation, the employee must retain a minimum subsistence income corresponding to the amount of the RSA for a single person, i.e. €635.71 per month (RSA amount for a single person, revalued each year — check the current value). This portion is absolutely unattachable, even where garnishments are combined.

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

Complete example of a wage garnishment calculation

Example data

Consider an employee with the following characteristics:

Monthly net salary after contributions and PAS: €2,300
No dependents
Ordinary-law debt (no child/spousal support)

Calculation of the monthly attachable portion

Application of 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 attachable = €18.21 + €34.58 + €69.50 + €86.04 + €115.28 + €235.00 + €200.00 = €758.61

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

Impact of dependents

If this same employee had 2 dependents, the threshold 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 attachable portion would then be reduced, providing greater protection for the employee with family responsibilities.

The special case of child/spousal support

An exception to the progressive scale

Child/spousal support (pension alimentaire) benefits from a derogatory regime provided for in Article L.3252-5 of the French Labour Code. Unlike ordinary-law debts, support payments may be withheld beyond the attachable portion, provided the employee is left with the minimum subsistence income (RSA for a single person = €635.71/month).

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

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

The priority of support payments

Where an ordinary-law garnishment and support payments are combined, the support payment takes priority. It is withheld first, and any remaining attachable 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

As soon as the notification from the registry is received, the employer must:

Acknowledge receipt and provide the requested information within 15 days;
Inform the employee of the implementation of the garnishment;
Carry out the monthly withholdings starting 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 situation (end of contract, change in remuneration).

Handling the 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;
Send the registry the amount of the sums withheld and details of the final settlement.

Voluntary wage assignment

Difference from garnishment

A voluntary assignment (cession volontaire) is an act by which the employee themselves authorises the employer to withhold 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 attachability limits as the statutory scale.

The assignment must be formalised by a declaration to the registry of the judicial court of the employee’s domicile. The employer may not carry out an assignment on the employee’s mere verbal or written request without this formality.

The third-party notice (ATD) and tax debts

Specific features of the ATD

The third-party holder notice (avis à tiers détenteur, ATD), now called the administrative seizure from a third-party holder (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 made directly by the administration to the employer;
The same attachability scale as ordinary-law garnishments applies.

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

Order of priority of creditors

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

1. Child/spousal support (super-privilege);
2. Tax debts (SATD) and social security debts;
3. Ordinary-law debts, in chronological order of notification.

Points of attention for the payroll manager

Common errors

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

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;
Put in place an alert for the end of garnishments;
Keep a record of the withholdings made and remittances.

FAQ: wage garnishment in payroll

Can the employer refuse to carry out a wage garnishment?

No. As soon as the registry’s notification is received, the employer is legally required to carry out the withholdings. Refusal or negligence exposes the employer to being held 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 with several simultaneous garnishments be handled?

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

Is severance pay attachable?

Statutory or contractual severance pay is in principle not attachable (Article L.3252-3 of the French Labour Code). However, compensatory payments in lieu of notice 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 attachability scale. It is recommended to inform the registry of any error and correction made.

Does wage garnishment apply during sick leave?

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