This is the money that can be seized by your payroll after the SMI climb in 2025

This is the money that can be seized by your payroll after the SMI climb in 2025

The Ministry of Labor has agreed with the unions to raise the minimum interprofessional salary (SMI) in 2025 to 1,184 euros monthly gross, distributed in 14 payments. Although this pact has to be signed, the second minister and vice president, Yolanda Díaz, has assured that it will be approved in the Council of Ministers with “imminent character.” And this will cause Changes in money that the Tax Agency, or another public body can seize the payroll of workers.

The first thing to know is that if the worker has outdated debts or defaults with the Treasury, the State Administration or the General Treasury of Social Security (TGSS), he can receive an embargo order. This can also be produced if a court has decreed by means of a final judgment, in case the debt is with a private individual or entity.

That said, why is the payroll embargo related to the SMI? Article 27.1 of the Workers’ Statute establishes that “the minimum interprofessional salary, in its amount, both annual and monthly, is unattachable.” This is also included in article 607 of Law 1/2000 on civil prosecution, which sets that “the salary, salary, pension, remuneration or its equivalent is unattachable, which does not exceed the amount indicated for the minimum interprofessional salary.”

This means that, even if we have a debt with a public body, they can only take money from the payroll if we charge above the SMI. If we charge the same or less, they cannot discount anything. Therefore, Every time the minimum wage rises, the unattachable limit also rises, as well as the sections through which they can take a percentage or another of the payroll.

How much can be seized with the payroll with the 2025 SMI

The embargo that can be applied to the payroll is set based on a series of sections, which are included in the aforementioned article 607 of the Civil Procedure Law. These are the following:

  • First section: The same as the SMI. You can’t seize anything.
  • Second section: until double the SMI. You can seize 30% of the salary.
  • Third section: until triple the SMI. You can seize 50% of the payroll.
  • Fourth section: Until the quadruple of the SMI. You can seize 60%.
  • Fifth section: until the quintuple of the SMI. 75%can be seized.
  • Sixth section: any amount that exceeds the previous amount. It can be seized to 90%.

So, If the minimum interprofession:

  • Salary of 1,184 euros (or less): they can’t seize anything.
  • Salary between 1,184 and 2,368 euros: 30 %.
  • Salary between 2,368 and 3,552 euros: 50 %.
  • Salary between 3,552 and 4,736 euros: 60 %.
  • Salary between 4,736 and 5,920 euros: 75 %.
  • Salaries above 5,920 euros: 90 %.

It should be noted that if in a month the normal salary is received plus the extra pay, in that specific month the amount that cannot be seized will be twice the minimum interprofessional salary. Now, In case we charge the salary in 12 payswith the extraordinary payments prorated, the sections would be as follows, attending that, in this case, the 2025 SMI will rise to 1,381.33 euros gross per month:

  • Salary of 1,381.33 (or less): they can’t seize anything.
  • Salary between 1,381.33 and 2,762.66 euros: 30 %.
  • Salary between 2,762.66 and 4,143.99 euros: 50 %.
  • Salary between 4,143.99 and 5,525.32 euros: 60 %.
  • Salary between 5,525.32 and 6,906.65 euros: 75 %.
  • Salaries greater than 6,906.65 euros: 90 %.

Finally, it should be noted that If the worker with debts has family loads, the searches of embargo can be reduced Between 10% and 15% in the sections of 30%, 50%, 60% and 75%, according to article 607.4 of the Civil Procedure Law.