Minimum Subsistence Rules for Quebec

Payroll Administrator Guide

Version
R2025.2.1
ft:lastEdition
2025-12-01
Minimum Subsistence Rules for Quebec

Garnishments issued in Quebec use different minimum subsistence rules depending on whether their effective from date is before or after January 1, 2016.

When a garnishment has an effective from date after January 1, 2016, and you select Apply Minimum Subsistence Rules in the Apply Subsistence Rule drop-down list in the Order Details section of the garnishment, you need to select Amount plus Percentage in the Minimum Subsistence Rule drop-down list.

Conversely, if the garnishment has a start date on or before January 1, 2016, you need to select the QC: 50% of Net Pay option.

When you save the garnishment, the application validates that the correct minimum subsistence rule is selected.

For work charts and a description of calculating the employee’s seizable income, see the following page on the Revenu Québec site: https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/per-6895-1-v/

See also: