Amounts to Deduct
The support that you must deduct as the employer or payer organization cannot not exceed the seizable portion of the payer of support's income. The seizable portion is calculated according to the Code of Civil Procedure.
We may ask you to deduct:
- a percentage; or
- a fixed amount.
We calculate the seizable portion of income as follows:
- We determine the payer of support's total income.
- We deduct exemptions for their and any dependants' basic needs.
- We multiply the result by 50% (the seizure rate for a support payment debt).
To determine the amounts used to calculate exemptions, refer to the Table of exemptions for calculation of the seizable portion of your income - Voluntary Deposit page on the Ministère de la Justice's website.
In addition, before deducting the support payment, you must calculate all amounts that you normally deduct from the gross remuneration you pay periodically to the person.
Normal source deductions include:
- federal and Québec income tax
- Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums
- employment insurance premiums
- union dues
For more information, contact us at one of the numbers below.
Monday through Friday: 8:30 a.m. to 4:30 p.m.
Québec City: 418 652-4413
Elsewhere: 1 800 488-2323 (toll-free)