Revenu Quebec released the garnishment exemptions employers use to calculate the seizable portion of an employee's income that must be remitted to Revenu Quebec. The exemption amounts are indexed from April 1, 2024, to March 31, 2025.
Employers must use this work chart for the support payment and determine the amount of an employee's earnings that must be withheld and submitted to Revenu Québec as mandated under the Act to Facilitate the Payment of Support.
Employers are required to use a different work chart to assist in accurately determining the portion of an employee's income subject to garnishment under the Tax Administration Act.
Both charts detail the exemptions an employee is entitled to, they differ in the percentages applied: up to 50 percent for support payments and 30 percent for other garnishments.
Employers must:
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Determine the employee's gross earnings
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Apply the required exemption set by law (from April 1, 2024 to March 31, 2025)
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Subtract the total exemption from the gross earnings to determine the employee’s seizable income
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Apply the applicable rate to the seizable income