In the day-to-day business activity, it is very common to receive notification of a wage garnishment to be applied to one of our workers.. We are going to take into account some issues to consider when receiving a wage garnishment for salaried people in a company.
What is a wage garnishment?
A wage garnishment It is a form of collection that different entities can apply when a worker has outstanding amounts with them (Treasury, Social Security, Provincial Councils and Courts, among other organizations).
What obligations does the company have, once the embargo is received?
From the moment the company receives the embargo notification, for legal purposes it will be subsidiary responsible and must make a withholding from the worker's salary. In any case, you must inform the notification body that you are going to begin applying the embargo or inform that the employee no longer works in the company or that the Minimum Interprofessional Wage is not reached.
What amount can be seized?
To know the amounts to be seized we have to go to the Article 607 of the Civil Procedure Law which establishes the following:
1. The salary, salary, pension, remuneration or its equivalent, which does not exceed of the amount indicated for the interprofessional minimum wage.
2. Salaries, salaries, wages, remuneration or pensions that are higher than the minimum interprofessional salary will be seized according to this scale:
- For the first additional amount up to the amount double the interprofessional minimum wage, 30 percent.
- For the additional amount up to the amount equivalent to a third interprofessional minimum wage, 50 percent.
- For the additional amount up to the amount equivalent to one fourth interprofessional minimum wage, 60 percent.
- For the additional amount up to the amount equivalent to a fifth interprofessional minimum wage, 75 percent.
- For any amount exceeding of the previous amount, 90 percent.
3. If the executed person is the beneficiary of more than one perception, all of them will be accumulated to deduct the non-attachable part only once.
4. Taking into account the family responsibilities of the executed, the Lawyer of the Administration of Justice may apply a reduction of between 10 to 15 percent in the percentages established in numbers 1, 2, 3 and 4 of section 2 of this article.
These are the percentages that generally apply in case of seizure, except when proceeding by execution of a sentence condemning the payment of food, in these cases The court will set the amount that can be seized.
What sanctions does the Treasury impose on me if I do not answer a wage garnishment proceeding?
Normally the Tax Agency sends 1 or 2 notifications of seizure proceedings, if after these notifications it does not receive a response from the company, the Treasury can impose penalties of up to €600. For this reason, it is very important to control the notifications from the State Tax Administration Agency.
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