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A query was raised regarding how a salary attachment should be executed when an employee leaves mid-month. The DGT ruled that the non-seizability limit based on the Minimum Interprofessional Wage (SMI) applies in full to monthly earnings, regardless of the actual time worked.
This ruling clarifies that the protection of the minimum wage against attachment remains constant for the monthly payment, preventing creditors from seizing a larger proportion of a partial month's salary.
The tax team reviews your specific situation.
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