Garnishment calculator 2022/2023: The secret of the garnishment exemption limit

With the Garnishment calculator 2023/2024 you can easily determine how much of your income can be garnished in the event of a wage garnishment. You can use the garnishment calculator in the case of a Wage garnishment as a wage garnishment calculator or for calculating the P-Konto allowance in the case of a Account garnishment use. You can find the differences of both garnishments in the section Account garnishment vs. wage garnishment. Alternatively, to determine the garnishment amount, you can also use our garnishment table use.

Garnishment calculator 2023/2024

This garnishment calculator is valid from 01.07.2023-30.06.2024. You can find the garnishment calculator 2022/2023 valid from 01.07.2022-30.06.2023 below.

With the garnishment table 2023/2024 €1,410 to €4,298.81 are protected from attachment measures

In the "Announcement on the garnishment exemption limits 2023 pursuant to Section 850c of the Code of Civil Procedure" of March 20, 2023, the Federal Ministry of Justice announced the new garnishment exemption limits, which will come into force as of July 1, 2023.

The most important changes in the garnishment calculator 2023/2024

• As of 01.07.2023, creditors are only allowed to receive a monthly net income of 1,402.28 Euro (+5.4 %) garnish. The rounded-up garnishment allowance in 2023/2024 is therefore €1,410. Only 1,330.16 euros will be protected on the P-Konto until June 30, 2023.
• At a maintenance obligation (e.g. child, spouse), the allowance increases to €527.76 (+5.4 %). With the 2022/2023 garnishment table, only an increase of €500.62 was accepted.
• For further maintenance obligation the garnishment allowance increases to 294.02 euros (+5.5 %) (garnishment table 2022/2023: €278.90).
• With the 2023/2024 garnishment table, only from a net income of € 4,298.81 (+5.4 %) be fully impounded. Full garnishment was already possible from €4,077.72 net in the 2022/2023 garnishment table.

Tabular overview of the changes implemented in the garnishment calculator 2023/2024.

Garnishment table calculator: validity of the garnishment calculator 2023/2024

The garnishment calculator is based on the Garnishment table 2022/2023 which from 01.07.2023 to 30.06.2024 applies. The garnishment allowances in the garnishment table have been valid for one year since an amendment to section 850c of the German Code of Civil Procedure (ZPO) (May 8, 2021). Previously, the garnishment tables were updated every two years. 

When is the new garnishment table coming? The garnishment table is adjusted annually on the first of July in accordance with section 850c (2a) of the German Code of Civil Procedure (ZPO). Thus, the garnishment table 2022/2023 is valid from 01.07.2023 until 30.06.2024. On 01.07.2024 it will be replaced by the garnishment table 2024/2025.

Get more money protected with the garnishment limit calculator

But did you know that you can claim additional allowances if you're married or have children you're obligated to support?

The basic exemption amount in the 2023/2024 garnishment table then increases by 527,76 € for the first person and by 294,20 € for each additional person. Even if you receive a citizen's allowance or basic income support for persons in your community of need, you can apply for additional allowances. At most, you can have income up to the upper limit of 4077.72 € protected from garnishment. Above this limit, any further income will be completely seized.

The regulation benefits debtors and creditors alike: The debtor has an incentive to earn more, while the creditor may seize more from better-earning debtors or persons without children.

But that's not all! Also child support is protected. In addition, one-time social benefits such as for the Initial furnishings for the apartment or school trips are just as Back payments exempt from seizure. If you are receiving cash benefits to compensate for an additional expense due to a physical injury or damage to your health, such as Care allowancethese payments are also not attachable.

If you are entitled to more than the basic tax-free amount, you must submit a P-Konto certificate to your bank. This shows your personal allowance including all additional benefits. You can obtain this certificate from your debtor and insolvency advice center, among others. You can use the garnishment table 2022/2023 to determine your amount in advance.

Easy calculation of the garnishment allowance with the calculator

1. specify dependants

The amount of garnishable income is determined according to the Number of dependantswhich you have to enter in the first fields of the calculator. This includes biological children, spouses without income or divorced spouses to whom you pay alimony.

2. child benefit

Indicate whether you receive child benefit for your children. This may not be garnished and will be added to the garnishment exemption limit.

3. benefits for persons in the same household

In addition, you can have the P-Konto allowance increased further if you receive social benefits for other persons living in the same household. These can be your partner or stepchildren.

Finally, the calculation of the P-Konto allowance in the 2022/2023 calculator by the Addition of unattachable benefits such as child benefit, child supplement or care allowance. Since these benefits are not covered by the garnishment, the amounts are added to the tax-free amounts.

4. garnishment exemption limit

Based on your information, the calculator calculates the garnishment exemption limit

5. amount garnished

Income above the garnishment exemption limit is garnished proportionally up to the maximum amount. The calculator takes this into account if you also enter your net income. In addition, the calculator warns you if a Double garnishment too much is garnished.

You can use the garnishment calculator to see how much is being garnished too much with a P-Konto with basic protection.

Procedure: First, use the P-Konto form to set up the appropriate Static basic allowances on the P-Konto. In the second step you can enter further amounts via a Apply to the enforcement court and have the last 3 pay stubs submitted to the enforcement court for protection. This makes sense if your income is above the respective P-Konto allowance (e.g. higher than €1,410 if you have no children).

P-Konto with basic protection

With basic protection, cash receipts are protected up to the exempt amount. All cash receipts above the P-Konto allowance of € 1,410 are fully seized by the bank.

To use the P-Konto basic protection, you just need to have your account converted. After that, up to €1410 will be protected from seizure. At P-Konto from Paycenter* this is done with one click. However, the bank will garnish all money received above the P-Konto allowance of €1,410 in full. To avoid this, you can increase the allowance further.

P-Konto with extended protection

If you have maintenance obligations, you can have the tax-free amount increased up to €3,107.

The increase can be made by employers, family insurance funds, social benefit agencies, lawyers and recognized debtor counseling agencies in accordance with Section 903 (1) of the Code of Civil Procedure.

If you earn more than the Static basic allowances (see table below), there is no protection on your P-Konto over the surplus and the money is transferred to the creditors. This case occurs in the case of double garnishment, and in the case of sole account garnishment, if you have a higher income than the basic static allowance. The current garnishment table protects P accounts after converting and setting up the appropriate garnishment allowance via a P-Konto form up to the following amount:

Maximum P-Konto protection

With an application to the enforcement court you can have further amounts protected and reduce the garnishment to a minimum.

Protecting additional amounts on the P-Konto is suitable for people with higher incomes or several children. If you have 5 children, with the application to the enforcement court, with an income of €4,299, only about €119 will be garnished. Without the application, the income above 3107 € would be garnished in full. Instead of €119, €1192 would be garnished.

Application to the enforcement court necessary

Amounts above the basic allowance are not protected with a P-Konto. The bank will pay these amounts in full to the creditors without an application to the enforcement court (section 850c (2) ZPO). By filing a corresponding application with the enforcement court, you can have your salary above the exemption limits protected on a pro rata basis. The non-garnishable portion between P-Konto exemption limit (€1,340) and maximum amount (€4,077) depends on the maintenance obligations. Up to a net income of €4,077, the bank may then only garnish the income on a pro rata basis after the application has been approved by the enforcement court.

What the application to the enforcement court will do for you

However, the debtor can apply to the enforcement court (competent district court) to have amounts above the basic allowances protected on the Pfändungsschutzkonto. Only by this double protection, all amounts are to be protected completely on the P-Konto and you reach the calculated values from the garnishment calculator 2022/2023.

Example based on the current garnishment table 2023/2024

• Dirk has a Net income of 2295,00 €. Since Dirk is single and does not have to pay alimony, may 621,40 € be distrained.
• If Dirk were to live with his wife without an income of his own or pay her alimony, only €72.13 of his income could be garnished according to the 2022/2023 garnishment table. However, with the income above the garnishment exemption limit, there could be a Double garnishment come.

With a double garnishment of account and wages you will not reach the amounts from the garnishment calculator!

Since Dirk's income is above the garnishment exemption amount, a double garnishment can occur in the event of a wage and account garnishment. The situation is then similar to that of an account garnishment, where only the basic protection applies.

In the case of a wage garnishment, the income above the garnishment limit is garnished proportionally. If your income is higher than € 4,077, it will then be garnished in full.

The purpose of the regulation is to create an incentive that makes additional earnings worthwhile for both the creditor and the debtor.

In the case of a double garnishment, all amounts above the exemption amount are completely seized

You can avoid a double garnishment by filing an application with the enforcement court so that only the amount of the wage garnishment is paid to the creditor.

How the double garnishment works

1. The employer transfers the attachable share of the earned income to the creditor of the employee. For this purpose, the employer uses the garnishment table.
   • in the Example of the garnishment table Dirk's employer would transfer €621.40 to Dirk's creditor from his monthly net of €2,295.
2. Now the employer transfers the non-attachable portion of the earned income to the employee.
   • Dirk himself receives the remaining amount of € 1,673.60 from his monthly net of € 2,295.
3. If, in addition to the wage garnishment, the account is also garnished, the amount above the garnishment allowance of €1,410 (according to the 2023/2024 garnishment table) will be garnished again.
   • Dirk then has only €1,340 of his paid-out wage of €2,065.39 at his disposal. This results in a double garnishment of the surplus, which is paid to the creditor in addition to the wage garnishment.
4. The risk of a double garnishment therefore always exists if the statutory garnishment allowance (according to current garnishment table) is higher than the (static basic) allowance protected on the P-Konto. This is the case when exceeding the static P-Konto exemption limits (see table above) depending on the maintenance obligations.

What should you do if you have a double garnishment?

In the event of a double garnishment of wages and an account, the debtor must file an application with the enforcement court if he/she wishes to have amounts above the allowances on the Pfändungsschutzkonto protected. Subsequently, the doubly garnished amount can be released. This leaves you with more money to live on.

However, the repayment of the debt is also prolonged, since only a smaller amount is spent on it. A double garnishment therefore has advantages and disadvantages.

The address of the competent enforcement court can be found in the garnishment and transfer order (PfÜB). The competent enforcement court (local court) is entered there, which can extend the P-Konto protection according to the amount shown in the garnishment calculator.

Is a double garnishment legal, although according to the garnishment calculator a higher amount is protected?

In principle, a double garnishment of wages (with the employer) and account (with the bank) by a creditor is permissible. This is because the creditor has a right to enforce his claim, i.e. to get his money. A double garnishment of wages and account allows creditors to get their money faster, because many debtors are overwhelmed with the establishment of the garnishment protection and the increase of the allowances at the bank.

On the other hand, multiple attachment of one and the same attachment object is not legal. For example, a P-Konto cannot be garnished twice on the basis of one claim.

What services may not be garnished?

Simplified one can say that Wage and wage replacement benefits attachable and social benefits, on the other hand, are not.

Therefore, social benefits such as: social assistance, child-raising allowance, maternity allowance and social benefits to compensate for additional expenses due to physical and health impairments, such as nursing allowance, are not attachable.

However, certain wage components such as overtime and some allowances are also not attachable, which is why the above note often falls short. Wages, pension and social benefits with Wage replacement function on the other hand, are attachable. The table below gives you a complete picture of which benefits can be garnished and which cannot.

Garnishment calculator 2022/2023

This garnishment calculator is valid from 01.07.2022-30.06.2023. You can find the garnishment calculator 2023/2024 valid from 01.07.2023-30.06.2024 above.

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Disclaimer: This is well researched but non-binding information.

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