The Labour Code provides that remuneration is to be divided into 5 brackets which can be attached or assigned only within certain limits.
| Bracket | Montant | Proportion |
|---|---|---|
first bracket |
up to € 850/month |
can neither be assigned nor attached |
second bracket |
more that € 850 to 1.300/month |
can be assigned up to 1/10th and attached up to 1/10th |
third bracket |
more than € 1.300 to 1.600/month |
can be assigned up to 1/5th |
fourth bracket |
more than € 1.600 to 2.600/month |
can be assigned up to 1/4th and attached up to 1/4th |
fifth bracket |
as from € 2.600/month |
can be assigned and attached without limitation |
For determination of the proportions available, the law allows tax and social charges to be deducted.
Different rates are laid down for assignments agreed to in connection with a savings contract or a loan intended for the purchase, construction or conversion of an immovable property or a part of such a property, namely:
- in the second bracket: up to 15%;
- in the third bracket: up to 30%;
- in the fourth bracket: up to 40%.
| Bracket | Montant | Proportion |
|---|---|---|
first bracket |
up to € 722/month |
can neither be assigned nor attached |
second bracket |
more than € 722 to 1.115/month |
can be assigned up to 1/10th and attached up to 1/10th |
third bracket |
more than € 1.115 to 1.378 /month |
can be assigned up to 1/5th |
fourth bracket |
more than € 1.378 to 2.296 /month |
can be assigned up to 1/4th and attached up to 1/4th |
fifth bracket |
as from € 2.296/month |
can be assigned and attached without limitation |
Nota Bene
The assignable portion does not overlap with the attachable portion.