According to the debtor atlas from the credit agency Creditreform, 5.67 million people in Germany were over-indebted in 2025, 111,000 more than in the previous year. Over-indebtedness is increasingly affecting middle-income employees. This also has consequences for companies: creditors are asserting their financial claims against more and more employees and are having some of their salaries garnished. Due to the adjustment of the garnishment-free basic amount as of July 1st, which increases by 32.40 euros to 1,587.40 euros, the topic is currently becoming increasingly more focused in the human resources departments, particularly in payroll.
What the automatic system doesn’t do
“For employers, the adjustment means, above all, a clear obligation to change in ongoing enforcement. The correct table is relevant not only for new seizures, but also for existing seizures if they refer to the applicable table,” says senior bailiff Pierre Holzwarth, commenting on the adjustment on Linkedin.
If companies have a payroll solution, the changeover takes place automatically: the payroll systems automatically take over the new amounts on the due date. The mandatory part of the changeover runs in the background. Providers like Datev, for example, release the new values in the data center. Locally operated systems need an update that IT installs before the first July run; SAP HCM users, for example, via a support package. Anyone who uses such a system should confirm that the new table is active before the July statement.
However, the automatic system doesn’t do two things. Firstly, the basis for calculation: The garnishment is based on the net wage, which differs from the tax rate. Certain payments remain fully or partially protected (Section 850a ZPO), such as half of overtime pay, expense allowances or hazard pay. Anyone who seizes the net tax amount is making a wrong calculation, no matter how current the table is.
Secondly, the decisions that do not adapt themselves. If the seizure and transfer order refers to the official table (§ 850c ZPO), the new one automatically applies from July 1st, even if seizures are ongoing. However, if the resolution specifies a fixed amount, this remains in effect. Courts set such fixed amounts for maintenance debts (§ 850d ZPO) or for claims arising from an intentionally committed tort.
What HR needs to do now
In the case of multiple seizures, the delivery date determines which creditor is served first. As a third-party debtor, the employer must also explain to the creditor whether and to what extent there is seizable income (§ 840 ZPO).
Vacation pay, which is in addition to continued wages, cannot be seized at the usual amount, but vacation pay as normal wages can be seized. Anyone who treats both equally is making a wrong calculation, explains labor law specialist Franz Orth from the Schultze & Braun law firm in a blog post. The protected amount for the Christmas bonus also increases on July 1st, from 780 to 795 euros (Section 850a No. 4 ZPO), linked to the basic amount rounded up.
Maintenance obligations also count. Each dependent person increases the allowance: the first by 597.42 euros, each subsequent person by 332.83 euros. For this, the billing needs proof, because the enforcement court can leave out people with their own income. Where the seizure order specifies a fixed amount, the employees themselves must apply for the adjustment to the court or the authorities, as well as to the tax office as a creditor.
Reclaim or pay twice
Franz Orth has calculated for the employer what the risk is if the calculation is incorrect: If the settlement continues to be paid out according to the old limit after July 1st, the creditor will receive too much and the employee too little. The latter can request the missing part. The employer then has to get the overpayment of 32.40 euros back from the seizure creditor, an expense that is disproportionate to the amount. In practice, the employer says he often pays twice because it is the more economical solution.
The new allowances at a glance:
| Position (monthly) | bis 30.6.2026 | ab 1.7.2026 |
| Basic allowance without maintenance obligation | 1.555,00 € | 1.587,40 € |
| Surcharge 1. Maintenance obligation | 585,23 € | 597,42 € |
| Surcharge 2nd to 5th maintenance obligation (each) | 326,04 € | 332,83 € |
| Full seizure limit | 4.766,99 € | 4.866,30 € |
Those: Notice of seizure exemption limits 2026, Federal Law Gazette 2026 I No. 80 of March 26, 2026.
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Seven points that HR must consider
- Read each resolution individually. Does he refer to the table according to Section 850c ZPO or does he set a fixed amount?
- Convert ongoing seizures with a table reference to the new values on July 1st.
- Form the net wage relevant to the garnishment, not the tax one, and deduct the exceptions according to Section 850a ZPO.
- Record maintenance obligations with evidence because each level increases the exemption amount.
- For fixed amounts without a table reference, point the employees to their own change request.
- In the case of multiple seizures, determine the rank according to the delivery date.
- Correct mistakes quickly because it is difficult to get back from the creditor if you pay too much.
(Base: Sections 840, 850a to 850d ZPO and the seizure exemption limit notice 2026).
Sven Frost is responsible for HR tech, which includes the areas of digitalization, HR software, time and access, SAP and outsourcing. He also writes about recruiting and employer branding. He continues to be responsible for the editorial planning of various special human resources publications.
