To determine the fraction that cannot be seized, account is taken of the amount of remuneration, its accessories and the value of benefits in kind, after deduction of compulsory social security contributions and the deduction at source provided for in article 204 A of the General Tax Code.
Account is also taken of an unseizable fraction equal to the lump sum mentioned in article L. 262-2 of the Code de l’Action Sociale et des Familles applicable to a single-person household.
No account is taken of unseizable allowances, sums allocated by way of reimbursement of expenses incurred by the employee or family allowances.