{"id":9038576,"date":"2025-04-22T07:00:15","date_gmt":"2025-04-22T07:00:15","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9038576"},"modified":"2025-04-16T15:12:26","modified_gmt":"2025-04-16T15:12:26","slug":"els-embargaments-salarials-en-2025","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/els-embargaments-salarials-en-2025\/","title":{"rendered":"Els embargaments salarials en 2025"},"content":{"rendered":"\t\t
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Si la seva empresa rep una dilig\u00e8ncia d'Hisenda embargant el salari d'algun empleat, recordi que nom\u00e9s una part pot embargar-se i que es calcula a partir del salari m\u00ednim interprofessional (SMI), que ha tornat a augmentar a 1.184 euros per 14 pagues.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\u00a0<\/p>

Hem de recordar-li que la Llei General Tribut\u00e0ria (LGT) estableix, amb respecte sempre al principi de proporcionalitat, que es procedir\u00e0 a l’embargament dels b\u00e9ns i drets de l’obligat tributari en quantia suficient per a cobrir:<\/p>

  • L’import del deute no ingressat.<\/li>
  • Els interessos que s’hagin reportat o es reportin fins a la data de l’ingr\u00e9s en el Tresor.<\/li>
  • Els rec\u00e0rrecs del per\u00edode executiu.<\/li>
  • Les costes del procediment de constrenyiment<\/li><\/ul>

    La mateixa LGT assenyala com a b\u00e9ns embargables els sous, salaris i pensions, disposant que no s’embarguin els b\u00e9ns o drets declarats inembargables per les lleis. En aquest sentit, el Reglament General de Recaptaci\u00f3 estable que:<\/p>

    “L’embargament de sous, salaris i pensions s’efectuar\u00e0 tenint en compte el que s’estableix en la Llei d’Enjudiciament Civil (LEC).<\/i><\/p>

    La dilig\u00e8ncia d’embargament 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 l’import llevat fins al l\u00edmit de la quantitat deguda”.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Quins s\u00f3n aquests l\u00edmits d'embargabilitat que estableix la Llei d'enjudiciament civil (LEC)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    La LEC declara embargables amb car\u00e0cter general els “salaris, sous, jornals, retribucions o pensions” que siguin superiors al salari m\u00ednim interprofessional (SMI), i aix\u00f2 conforme a l’escala que estableix la pr\u00f2pia norma, que \u00e9s basa en una s\u00e8rie de trams at\u00e8s l’import en qu\u00e8 els emoluments superin aquest SMI.<\/p>

    Tingui en compte que, amb efectes donis de l’1 de gener de 2025, l’SMI s’ha incrementat a 1.184 euros per 14 paguis. En 2023 era de 1.134 euros.<\/p>

    Per\u00f2 ocorre que, malgrat l’aparent claredat d’aquest precepte, en la pr\u00e0ctica se suscitin alguns dubtes sobre si determinats conceptes que integrin els emoluments han de computar-se o no a l’efecte d’aplicar l’escala de retenci\u00f3 que estableix la norma o, per contra, si estarien exemptes, sent inembargables. Aix\u00f2 \u00e9s el que ocorre precisament amb les dietes salarials, ja que solen integrar-se com un concepte m\u00e9s en els n\u00f2mines dels empleats, com a part de la seva retribuci\u00f3, la qual cosa suscita el corresponent dubte o interrogant a l’hora que l’empresa practiqui la retenci\u00f3 salarial ordenada pel Jutjat o Tribunal.\u00a0<\/span><\/p>

    La LEC en concret (article 607) assenyala que:<\/p>

    1. \u00c9s inembargable el salari, sou, pensi\u00f3, retribuci\u00f3 o el seu equivalent, que no excedeixi de la quantia assenyalada per al salari m\u00ednim interprofessional (SMI).<\/i><\/p>

    2. Els salaris, sous, jornals, retribucions o pensions que siguin superiors al salari m\u00ednim interprofessional s’embargaran conforme a aquesta escala:<\/i><\/p>

    • Per a la primera quantia addicional fins a la qual suposi l’import del doble del salari m\u00ednim interprofessional, el 30 per 100.<\/i><\/li>
    • Per a la quantia addicional fins a l’import equivalent a un tercer salari m\u00ednim interprofessional, el 50 per 100.<\/i><\/li>
    • Per a la quantia addicional fins a l’import equivalent a un quart salari m\u00ednim interprofessional, el 60 per 100.<\/i><\/li>
    • Per a la quantia addicional fins a l’import equivalent a un cinqu\u00e8 salari m\u00ednim interprofessional, el 75 per 100.<\/i><\/li>
    • Per a qualsevol quantitat que excedeixi de l’anterior quantia, el 90 per 100.<\/i><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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      Qu\u00e8 passa amb les dietes? S\u00f3n embargables sense l\u00edmit?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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      La LEC estableix el que seran les quantitats inembargables, per\u00f2 en tot cas dels sous, salaris i pensions, aix\u00ed com els l\u00edmits de la seva embargabilitat, si b\u00e9, no estableix quin \u00e9s el concepte de salari i quines quanties l’integren.<\/p>

      Ara b\u00e9, per a saber el que cal considerar salari, la resposta legal l’obtenim de l’ordenament laboral, en concret l’Estatut dels Treballadors assenyala que:<\/p>

      1. Es considerar\u00e0 salari la totalitat de les percepcions econ\u00f2miques dels treballadors, en diners o en esp\u00e8cie, per la prestaci\u00f3 professional dels serveis laborals per compte d’altri, ja retribueixin el treball efectiu, qualsevol que sigui la forma de remuneraci\u00f3, o els per\u00edodes de descans computables com de treball.<\/p>

      En cap cas, el salari en esp\u00e8cie podr\u00e0 superar el trenta per cent de les percepcions salarials del treballador, ni donar lloc a la minoraci\u00f3 de la quantia \u00edntegra en diners del salari m\u00ednim interprofessional.<\/p>

      2. <\/b>No tindran la consideraci\u00f3 de salari les quantitats percebudes pel treballador en concepte d’indemnitzacions o bestretes per les despeses realitzades a conseq\u00fc\u00e8ncia de la seva activitat laboral, les prestacions i indemnitzacions de la Seguretat Social i les indemnitzacions corresponents a trasllats, suspensions o acomiadaments.<\/p>

      Sobre la base de l’anterior, s’arriba a la conclusi\u00f3 que les quantitats satisfetes en concepte de dietes que s’abonin en la n\u00f2mina no estarien incloses dins del concepte de salari a l’efecte de l’aplicaci\u00f3 dels l\u00edmits d’embargabilitat de la LEC, i, per tant, serien embargables sense l\u00edmits, de conformitat amb les disposicions generals tribut\u00e0ries d’embargabilitat de b\u00e9ns i drets.<\/p>

      Per tant, a aquest efecte:<\/p>

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

        \u00a0<\/p>

        Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria laboral<\/span><\/p>

        Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

        Si la seva empresa rep una dilig\u00e8ncia d’Hisenda embargant el salari d’algun empleat, recordi que nom\u00e9s una part pot embargar-se i que es calcula a partir del salari m\u00ednim interprofessional (SMI), que ha tornat a augmentar a 1.184 euros per 14 pagues.<\/p>\n","protected":false},"author":1,"featured_media":9038577,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-9038576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral-cat"],"yoast_head":"\nEls embargaments salarials en 2025 - gremicat<\/title>\n<meta name=\"description\" content=\"Si la seva empresa rep una dilig\u00e8ncia d'Hisenda embargant el salari d'algun empleat, recordi que nom\u00e9s una part pot embargar-se i que es calcula a partir del salari m\u00ednim interprofessional (SMI), que ha tornat a augmentar a 1.184 euros per 14 pagues.\" \/>\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.gremicat.es\/los-embargos-salariales-en-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Els embargaments salarials en 2025 - 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