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Refundable Tax Credit Respecting the Work Premium

Quebec Taxation Ac s. 1029.8.116.5

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 apply 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.

2023 Maximum Amount of the Work Premium
Applicable to	General	Adapted
Individual no spouse	$1,095.27	$2,101.74
Couple no children	1,709.61	3,263.73
Single-parent family	2,832.60	3,863.50
Couple with children	3,684.50	4,799.60

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.

2022/2023 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.

2023/2024 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

2023 Work Premium Thresholds Re Factor C in the Calculation Schedule P Line 80
Applicable to	General	Adapted
Individual no spouse	$11,842	$16,654
Individual with a spouse	18,338	25,198

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

Revised: September 20, 2024