A modest paycheque is a reason to check Quebec's work premium. It does not, by itself, determine the credit. The calculation considers work income, family income and family situation together.
The credit is refundable: an eligible person can receive it even when no income tax is payable. Complete Schedule P to calculate the entitlement rather than treating a maximum advertised amount as the expected deposit. Revenu Québec's work-premium overview.
Start with eligibility, not the maximum
The basic conditions cover Quebec residence at year-end, qualifying status in Canada, age and qualifying income. Other restrictions concern dependent-child designations and amounts transferred to parents. Full-time students are generally excluded unless they were a parent living with their child on December 31. Read the complete conditions if one of these situations applies. Eligibility requirements.
The ordinary work premium, adapted work premium and supplement are separate calculations. The adapted premium has additional disability or severely limited employment-capacity conditions. The supplement concerns eligible transitions from specified assistance programs into work. A low income alone does not establish entitlement to all three.
Use the figures for the return being filed
For the 2025 ordinary work premium, work income must exceed $2,400 without a spouse or $3,600 for a couple. Family income must also be below the applicable cutoff:
| Family situation | 2025 cutoff |
|---|---|
| Single person | $24,475 |
| Couple without children | $38,017 |
| Single-parent family | $43,280 |
| Couple with at least one child | $59,369 |
At or above the cutoff, the ordinary premium is unavailable. Below it, the rest of the eligibility checks and the Schedule P calculation still matter. 2025 line 456 instructions.
For example, a childless couple with $40,000 of family income as calculated on Schedule P is above that category's cutoff, even if one partner worked only a few shifts. Using only that partner's wages would give the wrong starting point.
Gather both partners' relevant income information, family details and any dependent-child records before calculating. Use the year's schedule to distinguish work income from family income; a bank balance or one pay stub cannot supply both.
Advances change the timing of the money
Advance payments do not increase the year's total entitlement. They pay part of an estimate earlier. Under current guidance, the ordinary or adapted premium's advance portion is 50% of the expected credit with a designated dependent child, or 75% without one. Amounts and advance-payment percentages.
A $1,000 estimated credit with no designated dependent child would therefore produce a $750 advance portion, subject to the advance-payment requirements. If the final annual credit were still $1,000, the unpaid portion would be $250, not another $1,000. A different final income can change the actual entitlement.
For the 2025 return, report the applicable RL-19 boxes A and B on line 441, and calculate the actual credit on Schedule P for line 456. Keep the slip and calculation together.
Spouses can split the ordinary or adapted premium by each completing a Schedule P. Revenu Québec recommends that the person who received advances claim the credit. Coordinate the two returns before choosing a split. Claiming and sharing the credit.
Checked October 20, 2026. The cutoff table and filing lines above are for 2025; use the relevant year's figures for a later return. The solidarity tax credit has its own conditions and calculation.
