Calculation of the garnished amount

The debtor must be left with a protected portion, which  as of 1 January 2024 € 32,56 per day for the debtor and € 9,52 per day for each dependent (for instance the debtor’s children).

The sum of € 9,52 per day is added to this protected portion of € 32,56 for each dependent supported by the debtor. The number of dependents is indicated in the advance notice and garnishment decision sent by the enforcement authority to the payer of the debtor’s wages or salary.

The protected portion is calculated by multiplying the daily protected portion by the number of days in the pay period. If the pay or other income is paid by calendar month, the number of days is always 30.

The protected portion is based on law and confirmed by decree of the Ministry of Justice.

You can use the prohibition on payments calculator to calculate the protected portion of your income, among other things.

Protected portion per calendar month as of 1 January 2024

• Single debtor: € 976,80
• Debtor +1 dependent: € 1 262,40
• Debtor +2 dependents: € 1 548,00
• Debtor +3 dependents: € 1 833,60

Garnished amount as of 1 January 2024

1. If the pay is less than the protected portion, nothing will be garnished.
2. If the pay exceeds the protected portion but is less than the protected portion times two, two thirds of the amount in excess of the protected portion will be garnished (income limit garnishment 2/3 x (pay - protected portion)).
3. If the pay is more than the protected portion times two, but no more than protected portion times four, the amount to be garnished equals 1/3 of pay.
4. If the pay is more than the protected portion times four, one third of the amount of pay up to the protected portion times four will be garnished, in addition to four fifths of the amount exceeding the protected portion times four. The garnished amount may not exceed half of pay, however.

Example 1.

The debtor’s protected portion € 976,80 per month (30 x 32,56 = 976,80).

The protected portion of the debtor and one dependent is € 1 262,40 per month (30 x (32,56 + 9,52) = 1 262,40)

The protected portion of the debtor and two dependents is € 1 548,00 per month (30 x (32,56+ 9,52 + 9,52) = 1 548,00).

Example 2.

The debtor’s pay is € 900 per month. The debtor has no dependents. The protected portion is € 976,80 per month. The salary is not garnished, because its amount is less than the protected portion.

Example 3.

The debtor’s pay is € 1 500 per month. The debtor has no dependents. The protected portion is € 976,80 per month. The protected portion multiplied by two is € 1 953,60. The debtor’s pay exceeds the protected portion but is less than the protected portion times two. The amount to be garnished is 2/3 of the amount that exceeds the protected portion, 2/3 x (1 500–976,80) = € 348,80.

Example 4.

The debtor's monetary wages are € 2,000 per month and their housing benefit is worth € 500 per month. The amount to be garnished is calculated from the total value of the monetary wages and fringe benefit, i.e. € 2,500. The debtor has no dependents. The protected portion is € 976,80 per month. The protected portion multiplied by two is € 1 953,60. The debtor’s pay is more than the protected portion times two. The amount to be garnished equals 1/3 of pay, adding up to 1/3 x 2,500 = € 833,33.

Example 5.

The debtor’s pay is € 4 500 € per month. The debtor has no dependents. The protected portion is € 976,80 per month. The protected portion multiplied by four is € 3 907,20. The amount to be garnished equals 1/3 x 3 907,20 = € 1 302,40 plus 4/5 x (4 500 – 3 907,20) = € 474,24. The total amount to be garnished adds up to 1 302,40 + 474,24 = € 1 776,64.

NB! The garnished amount may not exceed half of pay.