What Changes from January 2026 for Public Sector Employees
The 2025 Budget Law introduces an important change for public sector employees with overdue tax debts: automatic preventive checking of salary payments before transfer. A mechanism already in use for some types of public disbursements, now extended more broadly to public administrations.
How the Automatic Check Works
When a public administration must pay a salary or arrears exceeding €2,500, it will automatically verify with the Revenue Collection Agency whether the beneficiary has overdue tax debts of at least €5,000. If both conditions are met simultaneously, the payment may be suspended pending the completion of collection proceedings.
It's not unlimited garnishment: the legal limits on garnishable portions of salary remain exactly as before.
The Trigger Thresholds
- Payment from the public administration: over €2,500
- Overdue tax debts: at least €5,000 total
- If either condition is missing, the mechanism doesn't activate
What Doesn't Change
The legal limits on garnishment remain unchanged: generally one fifth of the salary for ordinary creditors, with protections for the minimum amount necessary for subsistence. The new rule changes the timing of the check, not the rules on the garnishable portion.
How to Avoid the Suspension
The most effective solution is to regularise tax debts before payment: full payment, instalment plan (which suspends enforcement proceedings), or verification of prescription for older debts. A tax consultant can help you evaluate the most appropriate solution.
This rule applies specifically to public administrations. For the private sector, salary garnishment follows ordinary rules requiring a court order.