French Labour Law

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

DAIRIA Law · 2026-09-01 · 10 min

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

Introduction: Wage Garnishment as an Employer Obligation

Wage garnishment (saisie sur salaire or saisie sur rémunérations) 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 wage garnishment scale is updated each year in accordance with Article R.3252-2 of the French Labour Code. This scale defines the attachable fractions (fractions saisissables) according to progressive brackets, guaranteeing the employee a minimum subsistence amount. 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 can only be implemented after an attempt at conciliation before the enforcement judge (juge de l’exécution) of the judicial court (tribunal judiciaire), except in certain cases (maintenance payments, tax claims).

The procedure unfolds in several stages:

  • Creditor’s petition filed with 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;
  • The employer’s obligation to carry out 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 claim, the creditor’s identity and the withholding terms. The employer has a 15-day period to provide the registry with information on the employee’s situation (remuneration, other garnishments in progress, declared dependants).

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

The 2025 Wage Garnishment Scale

The Progressive Garnishment Brackets

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

  • 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 dependant of the debtor employee.

Monthly Calculation

For a monthly application, the annual thresholds must be 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 Protected Base Salary (SBI)

Definition and Calculation

The SBI (salaire brut insaisissable, i.e. the non-attachable 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). It is on this net base that the garnishment scale applies.

In practical terms, the SBI is calculated as follows:

SBI = Gross remuneration – Mandatory employee contributions – PAS (withholding tax)

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

The Absolutely Non-Attachable Fraction

Whatever the situation, the employee must retain a minimum subsistence amount corresponding to the amount of the RSA (Revenu de Solidarité Active, the French basic income support) for a single person, i.e. €635.71 per month (RSA amount for a single person, revalued each year — check the value in force). This fraction is absolutely non-attachable, 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.

A Complete Example of a Wage Garnishment Calculation

Example Data

Consider the case of an employee with the following characteristics:

  • Monthly net salary after contributions and PAS: €2,300
  • No dependants
  • Ordinary claim (not a maintenance payment)

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 is above the non-attachable minimum of €635.71. The withholding is therefore valid.

Impact of Dependants

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

The Special Case of Maintenance Payments

An Exception to the Progressive Scale

Maintenance payments (pension alimentaire) benefit from a derogatory regime provided for by Article L.3252-5 of the French Labour Code. Unlike ordinary claims, maintenance payments may be withheld beyond the attachable portion, provided the employee retains the minimum subsistence amount (RSA for a single person = €635.71/month).

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

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

The Priority of Maintenance Payments

Where an ordinary garnishment and a maintenance payment are combined, the maintenance 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 Side

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 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 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;
  • Transmit to the registry the amount of the sums withheld and the details of the final settlement.

Voluntary Wage Assignment

Difference from Garnishment

A voluntary assignment (cession volontaire) is an act by which the employee 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 place of residence. The employer cannot proceed with an assignment based on a mere verbal or written request from the employee without this formality.

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

Specifics of the ATD

The third-party attachment notice (avis à tiers détenteur — ATD), now called 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 an ordinary garnishment in that:

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

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 Among Creditors

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

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

Key Points of Attention for the Payroll Manager

Common Errors

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

Payroll Tools and Settings

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

  • Verify the annual update of the scale in the software;
  • Configure the dependants 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 with several simultaneous garnishments be handled?

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

Is severance pay attachable?

Statutory or contractual severance pay is in principle not attachable (Article L.3252-3 of the French Labour Code). By contrast, compensatory allowances for notice and paid leave are treated as salary and fall within the scope of the garnishment.

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

In the event of an overpayment, the employer must make an adjustment 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 adjustment made.

Does wage garnishment apply during sick leave?

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

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