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V2805-20 14 September 2020 · SG de Tributos Criterion in force
OTRO · embargo

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.

The question raised

How attachment should be practiced in the case of a part-time worker.

The DGT's ruling

The SMI is entirely exempt from attachment to ensure that the basic needs of the worker and their family are covered. Although the calculation of the SMI for remuneration purposes is made proportionally to a reduced working day, this does not imply that the non-attachable SMI must be prorated for the purpose of attachment. The SMI remains entirely exempt from attachment regardless of whether the service is provided on a full-time or part-time basis.

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