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V2034-16 11 May 2016 · SG de Tributos Criterion in force
OTRO · embargo de salarios

Salary advances may be granted even if a worker's wages are subject to attachment

A company has enquired whether it can grant a salary advance to a worker whose wages are currently under attachment. The Directorate-General for Labour (DGT) has ruled that while granting an advance is permissible, the statutory attachment limits must be applied to the total monthly earnings, including the advance.

The question raised

1.- Can the consultant grant the advance even if a wage garnishment has occurred?

The DGT's ruling

There is no regulatory impediment to granting a salary advance even if there is a wage garnishment. However, the garnishability limits established in the Civil Procedure Law must be applied to the sum of all monthly earnings, that is, to the ordinary salary plus advances. This is because earnings must be accumulated to deduct the non-garnishable portion only once.

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