E-note 4 – The attachment of incorporeal movables (Citizen E-note)

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In this E-note:

Execution against compensation for work

A judicial officer attached to a district court of general jurisdiction for the debtor is competent to conduct execution against compensation for work. The creditor has the right to select a judicial officer in the territory of the Republic of Poland. The judicial officer conducts execution against compensation for work by attachment thereof. Attachment is effected upon service of the order to the debtor of the attached receivable (the employer). A copy of the attachment is also served to the debtor and the creditor. The judicial officer may impose a fine on an employer who did not comply with the obligations listed in the contents of the attachment of earnings in the amount of up to five hundred Polish zlotys. The fine may be repeated.

Upon deduction of social insurance contributions and personal income tax advances, only the following amounts due shall be deducted from compensation for work:

  • 1) Amounts executed under writs of execution to cover maintenance obligations,
  • 2) Amounts executed under writs of execution to cover amounts due other than maintenance obligations,
  • 3) Cash advances paid to the employee,
  • 4) Cash penalties for the employee's failure to comply with occupational health and safety regulations and fire regulations, for leaving work without giving reasons, and coming to work under the influence of alcohol or for alcohol consumption during work.

The following amount of compensation for work is free from legal deductions:

  • 1) Minimum salary, determined pursuant to separate provisions and to which full-time employees are entitled, after deduction of social insurance contributions and personal income tax advances, with deductions of amounts executed under writs of execution to cover debts other than maintenance obligations,
  • 2) 75% of minimum salary - with deduction of cash advances granted to the employee,
  • 3) 90% of the minimum salary - with deduction of cash penalties for the employee's failure to comply with occupational health and safety regulations and fire regulations, for leaving work without giving reasons, and coming to work under the influence of alcohol, or for alcohol consumption during work.

The deductions may be made within the following limits:

  • 1) In the case of execution of maintenance obligations - up to three-fifths of remuneration,
  • 2) In the case of execution of other amounts due or deduction of cash advances - up to a half of remuneration.

An award from the company award fund, additional annual compensation and any amounts to which employees are entitled under their share in profit or balance-sheet surplus are subject to execution for payment of maintenance obligations to the full amount thereof.

Execution against a bank account

The judicial officer competent to conduct execution against a bank account is a judicial officer of general jurisdiction, i.e., competent for the place of residence or registered office of the debtor. The creditor has the right to select a judicial officer in the territory of the Republic of Poland.

In order to carry out execution against a bank account, the judicial officer sends to the branch or other organizational unit of the bank where the debtor holds an account a notice of attachment of a monetary debt of the debtor arising from the fact the debtor has a bank account. The bank is obliged to immediately transfer the attached amount to the judicial officer, or to notify the judicial officer of an obstacle to transfer it within seven days.

A copy of the attachment addressed to the bank is also sent to the debtor and the creditor.

Article 54 of the Banking Law states that any funds which are in:

  • 1) Savings deposits
  • 2) Current and savings deposits
  • 3) And in fixed term deposit accounts of one person, regardless of the number of agreements concluded, are exempt from execution under a judicial or administrative writ of execution to the amount of three times the average salary in the private sector, without payment of awards from profits, published by the President of the Central Statistical Office for the period directly preceding the date of the writ of execution.

Execution against other claims and other property rights

One of the manners of execution is execution against other claims to which the debtor is entitled. A judicial officer carries out execution against a claim by attachment thereof. The provisions on execution against claims are applied to execution against other property rights accordingly. Execution against other property rights is an independent manner of execution. Execution against other property rights applies to sale of shares in a limited liability company, sale of rights incorporated in shares (issued by joint stock companies and limited joint-stock partnerships), rights incorporated in obligations, mortgage bonds, copyrights, patent rights, right to protection of a utility design, right under registration of a decorative pattern, right under registration of a trademark, rights under registration of an integrated circuit topography, a right to which the debtor is entitled under withdrawal from a civil law partnership or dissolution of a civil law partnership; a right under which the debtor may request distribution of assets.