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, 2026, to March 31, 2027.
For garnishments under the Tax Administration Act, employers will be required to use a different work chart (PER-6895-V)—2026 version yet to be released by Revenu Quebec—to accurately calculate the seizable portion of an employee’s income.
The Institute issued its Late Breaking Payroll News on February 18, 2026, informing members that family support garnishments are subject to a rate of up to 30%, and that employees whose wages are garnished will no longer be eligible for any exemptions effective April 1, 2026.
Employers must follow these steps.
- Determine the employee's gross earnings.
- Apply the applicable exemption amount set by law (from April 1, 2026, to March 31, 2027).
- 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.