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Attachment of earnings order

This information is provided by Netherlands Enterprise Agency

If your employee is unable to pay their debts, creditors can ask the court for an attachment of earnings order, which will be delivered by a court bailiff. This means you are legally obliged to pay part of your employee's salary directly to the bailiff. You must pay any costs involved yourself.

Protected earnings rate

A bailiff cannot attach the employee's entire salary. They are allowed to keep part of their wages for living expenses and fixed costs (attachment threshold or protected earnings rate, PER). Generally, the PER is at least 90% of the social security norm including holiday pay. You have to transfer the part of the wages eligible for attachment to the bailiff. Please contact the Dutch Royal Professional Organisation of Judicial Officers (KBvG) for the current minimum rate.

Attachments register

Court bailiffs must register every attachment of earnings they deliver in the central Digital Register of Attachments for Bailiffs. This register is the responsibility of KBvG.

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Netherlands Enterprise Agency