Wage garnishment: employer obligations and deduction limits

Upon receiving a wage garnishment order, the employer must reply to the court officer (komornik), deduct from the employee's salary up to 1/2 (or up to 3/5 for child support), and transfer these amounts to the court officer while leaving the employee a protected amount.

Wage garnishment: employer's first steps

The employer has two obligations. First: respond to the court officer by providing the employee's salary amount, payment dates, any obstacles to deduction, and information about other garnishment orders already received. Second: begin deducting and transferring amounts to the account specified in the notice, starting from the next pay date.

Paying the employee their full salary despite a garnishment order does not exempt the employer from liability. If the employer still pays out the full salary despite the order, the court officer can require the employer to pay the undeducted amount a second time from their own funds.

Maximum deduction from salary

For an employment contract, the Polish Labor Code sets an upper limit on deductions depending on the type of debt. Rules for freelance contracts are described below.

Both limits are based on Article 87 § 3 of the Polish Labor Code.

Protected amount: minimum employee take-home

For debts other than child support, a full-time employee must retain an amount equal to the minimum wage after deductions for social insurance contributions and personal income tax (Article 87 § 1 item 2 and Article 87(1) of the Polish Labor Code). The current minimum wage is given in the article on the minimum hourly rate, and the employer calculates the protected amount after deductions on the payroll. This amount must remain with the employee on a full-time contract for non-child-support debts, regardless of the debt size.

For child support, this protected amount does not apply. The court officer can reduce the net income below minimum wage, as long as it stays within the 3/5 salary limit.

For details on what components make up gross and net pay, see how to read a payslip.

Partial month of work and protected amount

When a full-time employee has worked only part of a month, for example, if the contract ended mid-month, the regulations do not provide for a proportional reduction of the protected amount. The Polish Labor Inspection confirms that the employer applies the full protected amount even for a partial month.

Multiple garnishment orders: payment priority

When several deductions must be made from one salary, the order is fixed: first child support, then other claims enforced by court orders, then cash advances, and finally disciplinary penalties (Article 87 § 1 of the Polish Labor Code).

Garnishment and freelance contracts (umowa zlecenia)

Yes, a court officer can garnish income from a freelance contract. However, protection is conditional: the deduction limits and protected amount apply only when pay is periodic and is the employee's sole source of income, which must be proven. The contract form alone does not automatically guarantee this protection.

Foreign debt enforcement

An obligation incurred in another country is not directly enforceable in Poland. The creditor must first ensure the judgment can be enforced in Poland, and the rules depend on the country where it was issued. The garnishment at the employer is carried out by a Polish court officer, and the employer's obligations described above apply the same way as for a domestic debt. The details of a specific case are explained by the court officer or the court.

What employers must not do

A wage garnishment order is not grounds for dismissal or unilateral changes to working conditions. Information about the garnishment is also protected. The employer cannot disclose it to other employees or supervisors without cause. Questions about the validity of the debt should be directed by the employee to the court officer or court, not the employer, who must deduct until receiving different instructions.

Frequently asked questions

### Can an employer dismiss an employee because of a wage garnishment order?
No. Wage garnishment is not grounds for dismissal or unilateral changes to working conditions, and information about it is protected from other employees.

### What amount is protected from garnishment for a full-time employee?
For ordinary debts, the protected amount equals the minimum wage after deductions for insurance contributions and tax. The exact amount is calculated by the employer on the payroll. For child support, no protected amount applies.

### Can an employer be penalized for failing to execute a garnishment order?
Yes. If the employer still pays the employee their full salary despite the order, the court officer can demand payment of that amount a second time from the employer's own funds.

### Does garnishment also apply to freelance contracts (umowa zlecenia)?
Yes, a court officer can garnish freelance income. However, protection is conditional: deduction limits and protected amount apply only when pay is periodic and is the employee's sole source of income. This must be proven.

### Can a foreign debt be enforced from a Polish salary?
Yes, but only once the judgment can be enforced in Poland, and the rules depend on the country where it was issued. The garnishment is then carried out by a Polish court officer, and the employer's obligations are the same as for a domestic debt.

This text is for information only and describes general regulations. It is not tax or legal advice.

This text describes the general rules. What you are entitled to depends on your type of contract: an employment contract (umowa o pracę) or a contract of mandate (umowa zlecenie). Your own contract and payslip are what count.

This article is for information only and does not constitute legal advice. The rules change, and the outcome depends on the situation of the particular person, so check the current legal position or consult a lawyer before making a decision.