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The amounts (or income limits) for the calculation of the attachable or assignable portion of earnings for 2023 have been published in the Moniteur Belge.
Please note, however, that the government has announced the extension of the increased thresholds following the energy crisis. The increased thresholds will therefore apply from 1 January to 31 March 2023. The amounts applicable to the first quarter of 2023 are given in this Infoflash.
Reminder, the creditor who is seeking to obtain payment of the amounts due to him by his debtor may apply directly to his employer. This right is exercised mainly in two ways: either in the form of an attachment, either in the form of an assignment.
The attachment or the assignment shall be applied to the worker's net earnings, i.e. after the deduction of the social security contributions, withholding tax and other deductions (if any) intended to guarantee an additional social security benefit, with the exclusion of any other amount or deduction.
Moreover, it is true that only a part of these net earnings can be assigned or attached since the legislation has established income brackets within which the amount is liable to assignment or attachment. This is called the assignable or attachable amount of the earnings. The calculation of these amounts varies according to whether it regards an occupational income or a replacement income.
Moreover, the worker is entitled to an exemption if he has (a) dependant child(ren). This exemption shall be granted in the form of a reduction of the assignable or attachable amount.
For 2023, the amounts (or income thresholds) for the calculation of the attachable or assignable portion are determined as follows:
Net monthly earnings
Attachable or assignable portion
(employees or self-employed persons)
Up to € 1.316
From € 1.316,01 to € 1.414
20 % of the amount between these 2 values, being € 19,60
From €1.414,01 to €1.560
30% of the amount between these 2 values, being €43.80
40 % of the amount between these 2 values, being €58.40
From €1.560,01 to €1.706
40 % of the amount between these 2 values, being €58,40
Over € 1.706
The full amount is assignable or attachable.
The exemption for (a) dependant child(ren) has fixed € 81.
These new amounts of attachable or assignable earnings must be applied to all payments made as from 1 January 2023, even though they relate to earnings deemed payable before 1 January 2023. However, as for the earnings of January 2023 which were paid before January 2023, the limits of 2022 shall be applied.
Reminder: there is no limit if the attachment or the assignment is the result of a claim for payment of maintenance allowances or a claim for payment of the wages in application of article 221 of the Civil Code (assignment of earnings). The above mentioned income brackets are therefore not applicable in this case. The full amount of the worker's earnings shall be assignable or attachable. Furthermore, in that case the attachment or assignment has absolute priority over all other attachments or assignments (if any).
Source: Royal Decree of 11 December 2022 implementing article 1409, § 2 of the Judicial Code, Moniteur Belge 19/12/2022.
Draft Royal Decree extending articles 66 to 74 of the law of 30 October 2022 on temporary support measures following the energy crisis, Council of Ministers of 16 December 2022.
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