The Quebec government has published updated garnishment exemption amounts that employers must use to calculate the portion of an employee's income subject to seizure and remittance. These exemptions are indexed for the period from April 1, 2025, to March 31, 2026.
Employers must use this work chart to calculate support payments and determine the amount of an employee's earnings that must be withheld and submitted to Revenu Quebec, as mandated under the Act to Facilitate the Payment of Support.
For garnishments under the Tax Administration Act, employers will be required to use a different work chart (PER-6895-V)—2025 version yet to be released by Revenu Quebec—to accurately calculate the seizable portion of an employee’s income
While both charts detail the exemptions an employee is entitled to, they differ in the percentages applied: up to 50 per cent for support payments and 30 per cent for other garnishments.
Employers must follow these steps:
-
Determine the employee's gross earnings
-
Apply the applicable exemption amount set by law (from April 1, 2025, to March 31, 2026)
-
Subtract the total exemption from the gross earnings to determine the employee’s seizable income
-
Apply the relevant withholding rate to the seizable income
-
Remit the garnished amount