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V2805-20 ·14 September 2020 ·consulta-vinculante Medium impact
Tax

Minimum wage is fully exempt from seizure, even for part-time workers

A query was raised regarding whether the non-seizable minimum wage (SMI) should be pro-rated according to the worker's working hours. The Directorate-General for Labor (DGT) has ruled that the SMI is entirely exempt from seizure, regardless of whether the working day is full-time or part-time.

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2020-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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