The tax credit respecting the work premium is calculated on Schedule P of the tax return. See the Quebec income tax return forms.
People with income from employment or from carrying on a business may be eligible for the work premium, which is calculated based on income and dependents. There is a higher "adapted" work premium under certain circumstances. For more information see the Quebec Revenue Ministry Work Premium web page. Calcul@ide, on the Regie des Rentes Quebec (RRQ) website, will help you estimate the amount of refundable tax credit you will receive for the Work Premium.
Since 2015, full-time students are not eligible for the work premium or the adapted work premium unless they are, at the end of the taxation year, the parent of a child that lives with them. For more information see the Revenue Quebec information on Advance Payments of the Work Premium Tax Credits.
| 2025 Maximum Amount of the Work Premium | ||
| Applicable to | General | Adapted |
| Individual no spouse | $1,185.52 | $2,257.33 |
| Couple no children | 1,848.34 | 3,501.46 |
| Single-parent family | 3,066.00 | 4,149.50 |
| Couple with children | 3,983.50 | 5,149.20 |
| 2024 Maximum Amount of the Work Premium | ||
| Applicable to | General | Adapted |
| Individual no spouse | $1,152.34 | $2,200.21 |
| Couple no children | 1,797.07 | 3,414.96 |
| Single-parent family | 2,980.20 | 4,044.50 |
| Couple with children | 3,873.00 | 5,022.00 |
The formula for calculating the work premium tax credit is
(A x B) - (10% x C)
B = amount by which the lesser of work income or threshold C exceeds the factors below for Schedule P Line 70. If there is no excess, the result of B is zero - there is not sufficient work income to receive the work premium tax credit.
C = excess of family income over thresholds shown below for Schedule P Line 80. If there is no excess, the result of C is zero, so there is no reduction to A x B.
See the 2023 factors related to A, B and C in the tables below.
| 2024/2025
Work Premium Percentages Factor A in the Calculation Schedule P Lines 74/75 |
||
| Applicable to | General | Adapted |
| No dependent children | 11.6% | 13.6% |
| Single-parent family | 30% | 25% |
| Couple with children | 25% | 20% |
As far as we know, these factors will remain the same for 2024.
| 2024/2025
Work Premium Thresholds Minimum Work Income for Eligibility Re Factor B in the Calculation Schedule P Line 70 |
||
| Applicable to | General | Adapted |
| Individual no spouse | $2,400 | $1,200 |
| Individual with a spouse | 3,600 | 1,200 |
| 2025
Work Premium Thresholds Re Factor C in the Calculation Schedule P Line 80 |
||
| Applicable to | General | Adapted |
| Individual no spouse | $12,620 | $17,798 |
| Individual with a spouse | 19,534 | 26,946 |
| 2024
Work Premium Thresholds Re Factor C in the Calculation Schedule P Line 80 |
||
| Applicable to | General | Adapted |
| Individual no spouse | $12,334 | $17,378 |
| Individual with a spouse | 19,092 | 26,310 |
The maximum amounts and thresholds can be found in the Quebec Parameters of the Personal Income Tax System bulletins.
Revenu Quebec Resources
Refundable Work Premium Tax Credit