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A query was raised regarding whether the non-seizability limit based on the national minimum wage (SMI) should be applied proportionally to the days worked in a month or in full. The Directorate-General for Labour (DGT) ruled that the monthly SMI must be applied in its entirety to determine the non-seizable portion of monthly earnings.
This ruling ensures that employees with part-time or irregular schedules benefit from the full protection of the SMI non-seizability threshold, preventing creditors from seizing a larger proportion of their earnings due to pro-rata calculations.
The tax team reviews your specific situation.
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