Receiving your payslip and seeing money missing is never pleasant – and in many cases, it is not an administrative error but a wage garnishment. This can be ordered through court proceedings when there is an enforceable judgment in favour of a creditor, or directly by the tax authorities, such as the Tax Agency or Social Security, when debts enter the enforcement stage.
However, not everything is allowed. The law sets very clear limits and protects part of your salary to guarantee a worker’s basic subsistence. In addition, increases in the minimum interprofessional wage, such as the one introduced by Royal Decree 126/2026 of 18 February, change the amounts that can legally be withheld.
Can your entire paycheck be deducted?
Article 27.2 of the Workers' Statute states that the minimum wage, both monthly and annual, is exempt from seizure. In addition, Article 607 of the Civil Procedure Law establishes that, as a general rule, no salary up to this amount may be garnished.
Using the 2026 minimum wage as a reference – set at €1,221 per month in 14 payments, or €17,094 per year – this figure acts as the legally protected threshold. Although the minimum wage is expressed in gross terms, garnishment is calculated on the net amount actually received, after deductions. If your net salary does not exceed these figures, it cannot be seized.
How much can be garnished if you're paid in 14 instalments?
When a salary exceeds the minimum wage, the garnishment does not apply to the whole amount. It is only applied to the portion that exceeds the non-seizable threshold equivalent to the minimum wage. This excess is divided into different bands, with a percentage applied progressively and cumulatively to each one:
| Net monthly income received | Seizable percentage |
|---|---|
| Up to €1,221 | 0% |
| €1,221 – €2,442 | 30% |
| €2,442 – €3,663 | 50% |
| €3,663 – €4,884 | 60% |
| €4,884 – €6,105 | 75% |
| More than €6,105 | 90% |
In months when an extra payment is received, the non-seizable portion is calculated by taking twice the minimum wage corresponding to an ordinary monthly payment as a reference.
What if you get 12 paychecks a year?
When extra payments are prorated, the monthly minimum wage rises to €1,424.50 over 12 instalments – so the protected threshold is adjusted accordingly. As a result, the income bands also change and would be as follows:
| Net monthly income received | Seizable percentage |
|---|---|
| Up to €1,424.50 | 0% |
| €1,424.50 – €2,849.00 | 30% |
| €2,849.00 – €4,273.50 | 50% |
| €4,273.50 – €5,698.00 | 60% |
| €5,698.00 – €7,122.50 | 75% |
| More than €7,122.50 | 90% |
Can variable commissions and incentives also be seized?
For garnishment purposes, commission, bonuses and any other variable payments classed as salary form part of your remuneration. The calculation is carried out each month on the total net amount received, so if you earn more in a particular month due to targets or incentives, the sum withheld may rise, as it will be recalculated in line with the applicable bands.
A practical example of how to calculate wage garnishment
To understand this better, let's take a realistic example: a worker receives €3,000 after all deductions, paid in 14 instalments.
Step 1: Determine the non-seizable portion
The first €1,221, equivalent to the minimum interprofessional wage in 2026, is protected.
Step 2: Calculate the excess and the sections
€3,000 – €1,221 = €1,779
The amount to which the percentages are applied is €1,779, divided into two sections: the first €1,221, up to €2,442; and the second €558, which is the difference between €3,000 and the €2,442 limit of the first section.
Step 3: Apply the percentage for each segment
- First tranche (€1,221 at 30%): €366.30
- Second tranche (€558 at 50%): €279.00
Bottom line
- Total seized: €366.30 + €279.00 = €645.30
- Net pay after garnishment: €3,000 – €645.30 = €2,354.70
How do family responsibilities or alimony affect wage garnishment?
If the worker has children, a spouse without income, or other dependents in their care, the court may, at the request of the interested party, reduce the applicable percentages by 10–15%, except for the final tranche.
There is an important exception to the general rule: garnishments related to unpaid child support, which are common in family law cases. Article 608 of the Spanish Civil Procedure Law (LEC) allows the court to determine the seizable amount based on the circumstances of the parties. In these cases, the minimum wage is no longer protected.
It is important to remember that the obligation to pay child support does not automatically end when a child turns 18. If the child continues their education and lacks financial independence, support payments can continue until they achieve full autonomy. To end the obligation, a legal request must be filed, and evidence provided that the conditions for continued support no longer exist.
Furthermore, following the reform introduced by Organic Law 1/2025, alimony is now included in this system, meaning the automatic protection of the minimum wage does not apply in these cases either.
As we have seen, wage garnishment is governed by very precise rules, and the amounts change each year with updates to the minimum wage. Knowing these limits allows you to check whether a deduction is correct and, if necessary, request a review if more than the permitted amount has been withheld.
