How do I apply for the work premium?

General information, not advice. According to Revenu Québec, the work premium is a refundable tax credit: an amount that can be granted to you even if you have no tax to pay. You must meet basic conditions (residing in Québec on December 31, being 18 or older or in a particular situation, work income, not being a full-time student except in some cases), and your work income and family income must fall within the stated limits. You can apply with Schedule P of your income tax return or, if you meet the conditions, through advance payments. The limits below are those for the 2025 taxation year return and may change each year.

Key facts

Type of credit

Refundable tax credit, claimed with Schedule P. There is also the adapted work premium (severe employment limitations) and a work premium supplement, with their own conditions on the official page.

Minimum work income (2025 taxation year)

No entitlement to the work premium if work income does not exceed $3,600 with a spouse, or $2,400 without a spouse.

Maximum family income (2025 taxation year)

Single person: $24,475. Couple without children: $38,017. Single-parent family: $43,280. Couple with at least one child: $59,369. If family income equals or exceeds this maximum, there is no work premium.

Advance payments: conditions

Estimate you are entitled to more than $500 if you designate a dependent child, more than $300 otherwise, and be registered for direct deposit.

Advance payments: dates

Monthly payments, no later than the 15th day of each month. For 12 payments, request received no later than December 1 of the previous year; after that date, the amount is spread over the remaining months.

Amounts

The credit depends on work income, family income and family situation. This page gives no credit amount: see the official page.

Steps

1. Check the basic conditions: you resided in Québec on December 31 of the year concerned with one of the listed statuses (Canadian citizen, Indian, permanent resident, or person to whom Canada has granted asylum), and you were 18 or older, or in one of the listed situations if you were under 18.
2. Check that you or your spouse report employment income, a research grant, Wage Earner Protection Program benefits, or business income.
3. Check the situations that rule out entitlement: being a full-time student (unless you were the parent of a child living with you), Family Allowance paid on your behalf, being designated as a dependent child by someone else, or being detained for more than 183 days.
4. Compare your work income and family income with the limits on the official page (see the information for the 2025 taxation year). If your family income equals or exceeds the maximum, you are not entitled to the work premium.
5. Apply by filling out Schedule P of your income tax return. You and your spouse can share the credit: each person then fills out a separate Schedule P.
6. If you want to receive the amount in advance, apply for advance payments: they are possible if you estimate you are entitled to more than $500 (with a designated dependent child) or more than $300 (without a designated dependent child) for the year, and if you are registered for direct deposit.
7. Advance payments are monthly and received no later than the 15th day of each month. To receive 12 payments, your request must reach Revenu Québec no later than December 1 of the year before the year concerned.
8. If your situation changes during the year, you might have to repay amounts received as advance payments; you must still file your income tax return.

General information drawn from official sources. It does not replace legal, medical or financial advice. For your situation, contact the organization concerned or a professional.