Thresholds of remuneration applicable for attachment or assignment
March 2021 – If your employee has debts to third parties, it may happen that these creditors turn to the employer for payment of part of the pay, without going through the employee. This seizure must, however, be made within certain limits, which are indexed annually.
Types of seizure on wages
Traditionally, a distinction is made between seizure for execution and seizure for conservatory purposes. As you can deduce from its name, in the case of a protective attachment, the employer must block the sums concerned and cannot pay them to the employee. In the case of seizure and execution, the employer must not only block the sums but also pay them to the creditor who is entitled to them.
Assignment of wages is often the result of an agreement between the employee and a third party (e.g. a financial institution), whereby the employee transfers ownership of the transferable part of the wages owed to him by the employer. This financial institution thus becomes the owner of the wages and, from the outset, a creditor of the employer.
What is meant by remuneration?
The Judicial Code defines remuneration as "sums paid in execution of a contract of employment, an apprenticeship contract, a statute, a subscription as well as those paid to persons who, otherwise than under a contract of employment, provide work under the authority of another person in return for remuneration". More specifically, the following are therefore covered: actual pay (after deduction of social security contributions, withholding tax on earned income and other deductions such as group insurance), commissions, compensation in lieu of notice, end-of-year or thirteenth-month bonuses, holiday pay, unemployment benefit, compensation paid by the subsistence security funds, compensation for incapacity for work, benefits granted in the event of a career break, etc.
The Judicial Code also specifies what cannot be seized, i.e. family allowances, allowances for the disabled, sums paid by the CPAS/OMCW, etc.
Limits
The amount that can be entered is limited. In order to ensure a minimum income for a worker, a percentage of the salary cannot be seized or transferred. This percentage depends on the amount of income. The thresholds for non-seizability/non-transferability are indexed annually.
Earnings thresholds applicable since 1 January 2021 for professional income
Seizable or transferable portion
- up to 1,149 euros: 0%
- from 1,149.01 to 1,235 euros: 20%.
- from 1,235.01 to 1,362 euros: 30%.
- from 1,362.01 to 1,490 euros: 40%.
- more than 1,490 euros: 100%
Remuneration thresholds applicable since 1 January 2021 for replacement income
Seizable or transferable portion
- up to 1,149 euros: 0%
- from 1,149.01 to 1,235 euros: 20%.
- from 1,235.01 to 1,490 euros: 40%.
- more than 1,490 euros: 100%.
These remuneration thresholds are increased by 70 euros per dependent child. A child is considered to be dependent if his or her income remains below the following amounts:
- cohabitant: 3 259 euros ;
- single: 4 708 euros;
- disabled child: 5 969 euros.
Applicable... from 1 April 2021 (corona measure)
During the first period of the coronavirus crisis, the thresholds were temporarily increased by 20%. This measure ended on 31 August 2020. However, it was reintroduced at the end of 2020, at least until 31 March 2021 inclusive for ongoing wage garnishments. Until that date, no new wage garnishments will be authorised.
