The Government has approved in the Council of Ministers the increase in the Minimum Interprofessional Salary (SMI) for 2026, becoming 1,221 gross euros per month in 14 payments or 1,424.50 euros if the salary is distributed in 12 (with the extra payments prorated). In any case, the annual SMI is set at 17,094 gross euros, and is retroactive from January 1 of this year.
With each increase, the non-attachable limits are also modified, that is, the money that the Tax Agency or any other public body can seize from our payroll. In this sense, you should know that when you have outstanding debts or non-payments with the Treasury, the State Administration or the General Treasury of Social Security (TGSS), you may receive a seizure order.
This order can also be produced if a court has so decreed by means of a final ruling, in the event that the debt is owed to an individual or a private entity. Now, what does payroll garnishment have to do with the minimum wage? Article 27 of the Workers’ Statute establishes that “the minimum interprofessional salary, in its amount, both annual and monthly, cannot be seized.”
This protection is also included in article 607 of Law 1/2000 of Civil Procedure, which establishes that “the salary, salary, pension, remuneration or its equivalent, which does not exceed the amount indicated for the interprofessional minimum wage, cannot be seized.”
This means that, even if we have a debt with a public body, they can only take money from our payroll if our salary exceeds the SMI. If we charge the same or less, they cannot deduct anything from us. For this reason, every time the minimum wage rises, the non-attachable limit also rises. Thus, this 2026, if our salary is 1,221 euros per month divided into 14 payments or 1,424.50 divided into 12, they could not seize anything from us.
How much can they seize from your payroll with the 2026 SMI
If our salary is above the SMI, the percentage that can be seized from our payroll is established by sections, which are established in article 607 of the Civil Procedure Law. It must be understood that this percentage is applied to the excess part of the minimum wage:
- Up to double the SMI (2,442 euros): 30%.
- Up to triple the SMI (3,663): 50%.
- Up to four times the SMI (4,884): 60%.
- Up to five times the SMI (6,105): 75%.
- Any amount that exceeds the previous amount: up to 90%.
As mentioned, these percentages are applied to the part that exceeds the SMI. For example, if we have a salary of 1,800 euros net in 14 payments (because the garnishments are applied to the net salary), 30% would be garnished, since we would be in the first bracket as it does not exceed double the SMI.
Well, the first 1,221 cannot be seized (because the minimum wage cannot be seized), so 30% is applied to the ‘leftover’ part, which in this case is 579 euros. 30% of this amount is 173.70 euros. Thus, on a payroll of 1,800 euros net per month in 14 payments, 173.70 euros could be seized.
Now, what happens the month we collect the extra pay? Article 27 of the Workers’ Statute establishes that “if, along with the monthly salary, a gratuity or extraordinary payment is received, the limit of non-seizure will be constituted by double the amount of the monthly interprofessional minimum wage.”
That is, the month in which we collect the extra pay, the non-attachable limit amounts to the equivalent of twice the monthly SMI. Thus, the non-attachable limit would not be 1,221 euros, but 2,442 euros. And the percentages would be applied from this limit.
Salary divided into 12 payments
Another question that many workers may ask is what the limits are when the salary is received in 12 payments, with the extra payments prorated. The Workers’ Statute, once again, makes it very clear that the minimum wage cannot be seized whether or not the proration of extraordinary payments is included, “guaranteeing the non-seizureability of the resulting amount in each case.”
In this way, it establishes that if the salary includes prorated extras, “the limit of non-attachability will be constituted by the amount of the minimum interprofessional salary on an annual basis prorated over twelve months.” It would look like this:
- Up to double the SMI (2,849 euros): 30%.
- Up to triple the SMI (4,273.50 euros): 50%.
- Up to four times the SMI (5,698 euros): 60%.
- Up to five times the SMI (7,122.50 euros): 75%.
- Any amount that exceeds the previous amount: up to 90%.
Again, these percentages would be applied to the surplus portion. In both cases, whether the salary is received in 12 or 14 payments, if the debtor worker has more than one payment (two salaries, salary plus pension, etc.), they are accumulated to deduct the non-attachable section only once.
Reduction of embargo percentages
Lastly, according to article 607.4 of the Civil Procedure Law, if the worker with debt has family responsibilities, the attachment percentages can be reduced between 10% and 15% in the ranges of 30%, 50%, 60% and 75%, after evaluation by the competent body.
Exception with alimony
Although the SMI cannot be seized, this protection does not apply in the same way in the case of alimony debts. In these cases, the judge may set a seizure greater than the general SMI limit based on the circumstances of the case.