ICONOS FINALES-TRAZADOS

Increase the SMI and the non-seizable salary

Translation generated by AI. Access the original version

If the Tax Office notifies you of a wage garnishment...

Increase the SMI and the non-seizable salary

If your company receives a wage garnishment order (from the Tax Office, a court, or another public administration) for the earnings of one of your employees, you should not withhold their entire salary, as a portion of it is non-seizable.

The non-seizable portion is calculated based on the ratio between the minimum wage (SMI) and the net salary (i. e., after deducting tax withholdings and Social Security contributions).

Therefore, be aware that the minimum wage for the year 2026 has been set at 1, 221 euros (instead of the 1, 184 euros applicable in 2025). Take into account this new amount regarding any new wage garnishment orders you receive.

If you receive a wage garnishment order, contact us. We will advise you on the amount that can be garnished from the employee.

Newsletter

* Campos obligatorios

Personal data protection.


Data controller: LUQUE MARTIN ABOGADOS,
ALAMEDA PRINCIPAL Nº 25, 3ºD , MALAGA

The purpose of processing your data is to send you informative and commercial communications, based on your consent, given when you provide your data (article 6.1.a, RGPD).
You may exercise the following rights over your data,

  • The right of information, access, rectification, objection, erasure ("to be forgotten"), restriction of
    processing, portability, non-transferability, to the limitation of processing, portability, not to be subject to automated individual decisions.
  • Remember that exercising your rights is free of charge. You can also lodge a complaint with the
    supervisory authority.

You can access the legal notice and the complete information here

Drag the arrow into the white box to activate the button

CONTENIDO RELACIONADO