In the event of unjustified absences, voluntary deterioration of equipment or overpayment, the employer may not pay the salary in full.
Deduction from wages is a legal practice, governed by the Labor Code
The maximum amount to be withheld is called the seizable portion and is calculated according to an annual income scale
Whatever the sum withheld, the employer must ensure that the employee receives at least the amount of the RSA
Payroll deduction also exists in the public service
In the event of a dispute, the employee may appeal to the industrial tribunal or to a lawyer.
In exchange for the work he does, the employee receives a salary.
In the event that the work is not carried out in full, the employer is then no longer under the obligation to pay the full salary to the employee: this is the deduction from salary.
For the employer, it is compensation for work that has not been done, deliberately damaged equipment, or various debts the employee owes him.
Withholding wages
The payroll deduction is not intended to penalize the employee, but rather to repair the damage caused to the employer.
Any deduction from wages must be justified and the employer must provide the necessary proof.
Do not confuse withholding from wages and attachment of wages, which is a practice that allows creditors to recover the amounts owed to them.
When is payroll deduction applicable?
The Labor Code describes the conditions under which the employer can deduct wages:
Unjustified absence: in the case of a significant delay, or a day of work missed without proof and if the employee does not make up for his hours
Overpayment or maintenance of remuneration: for example in the case of sick leave if the employer continues to pay a full salary while the employee receives daily allowances, or in the case of a salary advance.
Another example is the overpayment of meal vouchers.
Forfeiture-training clause: the employee voluntarily does not attend a training course in which he had undertaken to participate and which has been paid for by the employer
Damage to equipment: in the event of deliberate damage to the equipment used by the employee, with sufficient proof of gross negligence
If the employer withholds part of the salary, this must be indicated on the first lines of the payslip.
Calculation of payroll deduction
The amount withheld by the employer must be proportional to the hours not worked or to the amount due to him, while respecting a scale.
This seizable portion is calculated by bracket according to income and the number of dependents.
For 2023, decree 2022-1648 of December 23, 2022 announces the following seizable monthly quotas:
1/20th on the portion less than or equal to €347.5, i.e. a maximum deduction of €17.37
1/10th on the portion greater than €347.5 and less than or equal to €678.33, i.e. a maximum deduction of €33.08
1/5th on the portion greater than €678.33 and less than or equal to €1,010.83, i.e. a maximum deduction of €66.5
1/4 on the portion greater than €1,010.83 and less than or equal to €1,340, i.e. a maximum deduction of €82.29
1/3 on the portion greater than €1,340 and less than or equal to €1,670.83, i.e. a maximum deduction of €110.27
2/3 on the portion greater than €1,670.33 and less than or equal to €2,007.50, i.e. a maximum deduction of €224.78
All on the portion above €24,090.
These salary brackets are increased by €1,610 per year and per dependent.
The seizable portion of the salary is obtained by adding the seizable amounts on each salary bracket.
For example, the employer of an employee earning €1,670.83 per month cannot withhold more than €309.51 per month from this employee.
The employer must ensure that the employee receives at least the equivalent of the RSA so that he can meet his needs (Article R3252-5 of the Labor Code).
Salary deduction in the public service
Deduction from wages also exists in the civil service, but does not apply to family benefits.
Just as in the private sector, the amount withheld is proportional to the hours not worked and capped according to the unseizable fractions that apply to the employee's salary.
CONTESTATION
In case of disagreement with the payroll deduction, the employee can turn against his employer.
The dispute will then be dealt with by the industrial tribunal.
It is also possible to hire a lawyer.
In the event of a dispute, the employer must provide the necessary evidence to explain the deduction from wages: clocking hours, invoices, etc.
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