Amount of the Work Premium Tax Credits
The amount of the work premium tax credits is based on your work income, family income and family situation.
Work premium
For 2025, the maximum work premium depending on your situation is shown below.
| Family situation | Maximum annual work premium |
|---|---|
| Person living alone | $1,185.52 |
| Couple without children | $1,848.34 |
| Single parent | $3,066.00 |
| Couple with at least one child | $3,983.50 |
The amount of the premium decreases as your income approaches the applicable threshold.
Advance payments
Advance payments of the work premium are equal to:
- 50% of the premium you expect to receive for the year if you have a dependent child
- 75% of the premium if you do not have a dependent child
| Family situation | Maximum annual work premium |
|---|---|
| Person living alone | $1,207.33 |
| Couple without children | $1,882.45 |
| Single parent | $3,122.40 |
| Couple with at least one child | $4,057.00 |
Adapted work premium
For 2025, the maximum adapted work premium depending on your situation is shown below.
| Family situation | Maximum annual adapted work premium |
|---|---|
| Person living alone | $2,257.33 |
| Couple without children | $3,501.46 |
| Single parent | $4,149.50 |
| Couple with at least one child | $5,149.20 |
The amount of the premium decreases as your income approaches the applicable threshold.
Advance payments
Advance payments of the adapted work premium are equal to:
- 50% of the premium you expect to receive for the year if you have a dependent child
- 75% of the premium if you do not have a dependent child
| Family situation | Maximum annual adapted work premium |
|---|---|
| Person living alone | $2,294.59 |
| Couple without children | $3,559.12 |
| Single parent | $4,218.00 |
| Couple with at least one child | $5,234.00 |
Supplement to the work premium
The supplement to the work premium is a monthly amount of $200 that may be granted to you for a maximum of 12 consecutive months.
For a continuous work period of at least 12 months, the supplement could therefore be:
- $2,400 for a person living alone
- $4,800 for a couple if both spouses entered the labour market
Advance payments
Advance payments of the supplement to the work premium are also $200 per month.