{"id":13586,"date":"2025-03-13T11:41:11","date_gmt":"2025-03-13T10:41:11","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13586"},"modified":"2025-03-13T12:08:52","modified_gmt":"2025-03-13T11:08:52","slug":"com-queden-els-embargaments-salarials-en-2025","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/com-queden-els-embargaments-salarials-en-2025\/","title":{"rendered":"Com queden els embargaments salarials en 2025?"},"content":{"rendered":"
Si la seva empresa rep una dilig\u00e8ncia d’Hisenda o una ordre judicial embargant el salari d’algun empleat, recordi que nom\u00e9s pot ser embargada una part i que es calcula a partir del salari m\u00ednim interprofessional (SMI), que ha tornat a augmentar a 1.184 euros per 14 pagues.<\/h5>\n
\n

Per quins conceptes pot embargar Hisenda el salari d’un empleat ?<\/h3>\n
    \n
  1. L’import del deute principal no ingressat.<\/li>\n
  2. Els interessos que s’hagin reportat o es reportin fins a la data de l’ingr\u00e9s en el Tresor.<\/li>\n
  3. Els rec\u00e0rrecs del per\u00edode executiu.<\/li>\n
  4. Les costes del procediment de constrenyiment.<\/li>\n<\/ol>\n

    En el cas de deute judicial ser\u00e0 l’import que el jutjat determini en concepte de principal, interessos i costes.<\/p>\n

    Quina part del salari no es pot embargar ?<\/h3>\n

    Es inembargable el salari m\u00ednim interprofessional, que \u00a0amb efectes des de l’1 de gener de 2025,\u00a0 s’ha incrementat a 1.184 euros per 14 pagues.<\/p>\n

    La part del sou que superi el salari m\u00ednim interprofessional s’embargar\u00e0 d’acord amb la seg\u00fcent escala.<\/p>\n

      \n
    • Per a la primera quantia addicional fins a la que suposi l’import del doble del salari m\u00ednim interprofessional, el 30 per 100.<\/li>\n
    • Per a la quantia addicional fins a l’import equivalent a un tercer salari m\u00ednim interprofessional, el 50 per 100.<\/li>\n
    • Per a la quantia addicional fins a l’import equivalent a un quart salari m\u00ednim interprofessional, el 60 per 100.<\/li>\n
    • Per a la quantia addicional fins a l’import equivalent a un cinqu\u00e8 salari m\u00ednim interprofessional, el 75 per 100.<\/li>\n
    • Per a qualsevol quantitat que excedeixi de l’anterior quantia, el 90 per 100.<\/li>\n<\/ul>\n

      Quina comunicaci\u00f3 ha de fer Hisenda o el Jutjat a l’empresa ?<\/h3>\n

      La dilig\u00e8ncia d’embargament o la ordre judicial es presentar\u00e0 al pagador. Aquest quedar\u00e0 obligat a retenir les quantitats procedents en cada cas sobre les successives quanties satisfetes com a sou, salari o pensi\u00f3 i a ingressar en el Tresor o en el compte de dip\u00f2sits i consignacions del Jutjat l’import sostret fins al l\u00edmit de la quantitat deguda.<\/p>\n

      Qu\u00e8 passa amb les dietes? S\u00f3n embargables sense l\u00edmit?<\/strong><\/h3>\n

      Segons la normativa laboral, les dietes no son salari i, per tant, s’arriba a la conclusi\u00f3 que les quantitats satisfetes en concepte de dietes que s’abonin en la n\u00f2mina\u00a0 serien embargables sense l\u00edmits<\/strong>.<\/p>\n

      Conclusi\u00f3:<\/h3>\n
        \n
      • Si un concepte no t\u00e9 la consideraci\u00f3 de salari, no li aplica l’escala prevista amb car\u00e0cter general (aquesta escala nom\u00e9s \u00e9s aplicable si s’embarguen conceptes salarials).<\/li>\n
      • Encara que les dietes apareguin en la n\u00f2mina, les haur\u00e0 de separar- de la resta de salari a l’hora de calcular l’embargament.<\/li>\n<\/ul>\n

        \"\"<\/p>\n

        Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3, trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n

         <\/p>\n","protected":false},"excerpt":{"rendered":"

        Si la seva empresa rep una dilig\u00e8ncia d’Hisenda o una ordre judicial embargant el salari d’algun empleat, recordi que nom\u00e9s pot ser embargada una part i que es calcula a partir del salari m\u00ednim interprofessional (SMI), que ha tornat a augmentar a 1.184 euros per 14 pagues. Per quins conceptes pot embargar Hisenda el salari […]<\/p>\n","protected":false},"author":18,"featured_media":13583,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,11],"tags":[3031,3032,3033],"class_list":["post-13586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-laboral","tag-embargament-de-salari","tag-hisenda-embargament-treballadors","tag-limits-embargament-salarial"],"acf":[],"yoast_head":"\nCom queden els embargaments salarials en 2025? | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/com-queden-els-embargaments-salarials-en-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com queden els embargaments salarials en 2025? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Si la seva empresa rep una dilig\u00e8ncia d’Hisenda o una ordre judicial embargant el salari d’algun empleat, recordi que nom\u00e9s pot ser embargada una part i que es calcula a partir del salari m\u00ednim interprofessional (SMI), que ha tornat a augmentar a 1.184 euros per 14 pagues. 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