Maintenance deductions from remuneration for work

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An employee's remuneration is an inalienable right, protected by the Labor Code. However, under special provisions, in certain situations, the employer may make deductions from the employee's remuneration without his consent. When is this happening? What are maintenance deductions characterized by? We answer below.

What deductions can be made from wages?

Art. 87 of the Labor Code stipulates that the following amounts are subject to deduction from remuneration for work, previously deducting social security contributions and personal income tax advance:

  • sums enforced under enforcement orders for the satisfaction of maintenance payments,
  • sums enforced under enforcement orders to cover debts other than maintenance payments,
  • cash advances granted to the employee,
  • the financial penalties provided for in Art. 108 (for failure by the employee to comply with occupational health and safety or fire regulations, leaving work without justification, showing up for work under the influence of alcohol or drinking alcohol while working).

Limits and the order of making deductions

The order of deductions is as listed above. However, it must be borne in mind that you cannot take all your wages. Deductions can be made within the following limits:

  • up to 3/5 of the net remuneration - in the case of maintenance claims,
  • up to 1/2 of the net remuneration - when collecting other receivables or withholding cash advances (remember to keep the amount free from deductions).

The value of the amounts enforced under enforcement orders for payment of non-maintenance dues and cash advances granted to an employee should not, in total, exceed half of the remuneration, and including maintenance payments - three-fifths of the remuneration. Regardless of the deductions mentioned, the fines should be deducted within the limits specified in Art. 108 of the Labor Code.

Maintenance Deductions from Employee's Salary

As already mentioned, maintenance deductions cannot exceed 60% of the remuneration for work. It is worth remembering that in the case of maintenance payments there is no amount free of deductions, which is very important for employees with low earnings.

Example 1.

An employee employed under a contract of employment receives a gross remuneration of PLN 3,000. He is entitled to the basic costs of obtaining. The employee's remuneration was seized towards overdue alimony in the amount of PLN 1,250. The employer has set off the full amount of the arrears.

Calculation of the maximum amount to be deducted:

(3000 - 411.30 - 232.98 - 153.00) x ⅗ = PLN 1,321.63

The employer could have deducted the full amount of maintenance from the salary because it did not exceed 60% of the net salary.

Important!
Alimony deductions may be made in full amount from awards received from the company's bonus fund, additional annual salaries, as well as receivables due to employees due to share in profit or in the balance surplus.

On what basis are maintenance deductions made?

Maintenance deductions can be made without enforcement proceedings. It is enough for the creditor to provide the employer with an enforcement title. This procedure also applies in a situation where there are several creditors and the sum that can be deducted is sufficient to cover all enforcement orders.

A simplified form of deduction will be possible when there are several creditors, and the total amount that can be deducted will be lower than the amount of maintenance payments (i.e. it is not enough to cover all amounts due).

In the confluence of judicial or administrative executions, it is important which entity first performed the seizure. However, it should be remembered that the maintenance deduction always takes precedence.

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