Wage Garnishment

If you work in payroll, you may be on the receiving end of a notice to garnish an employee’s wages. Not to worry, we’ve compiled the facts and exemption amounts you need to navigate the process with ease and empathy.

What is wage garnishment?

Wage garnishment is legal action taken to collect money on a debt. It allows a creditor, through the use of a court order, to take part of an employee’s paycheque to put toward their debt.

Who is responsible for wage garnishment?

A few parties are at play here – the debtor (employee), the creditor (to whom the debt is owed), the court, and the employer. The process begins when an employee owes a debt to a creditor. The creditor follows a garnishing process to obtain the amount owed to them. The creditor must go to court to get a judgment against the debtor to establish that a debt is owed, and then separately apply for a garnishing order. When granted, the garnishing order is sent to the employer.

When your business is served an official garnishing order, you’ll receive a letter containing all the relevant information pertinent to you and your employee – how much your employee owes, how to calculate the garnishment amount, and where to send the funds. It is the Payroll Administrator’s responsibility to handle wage garnishment during the payroll process.

Additional Resources

2024 Wage Garnishment by Province

Provincial and territorial legislation regulate the amount of wage garnishment a creditor can demand, based on an employee’s level of debt, exemption amounts on employee wages or salary, and general governmental rules.

The following table provides an overview of payroll garnishments by province:

Jurisdiction
Wage Garnishment
Exemptions: 50% of wages are exempt, with the minimum exemption is $800 plus $200 per dependent, and the maximum exemption is $2400 plus $200 per dependent.
Exemptions: 70% of wages are exempt, with the minimum exemption is $100 for an individual with no dependents, and $200 for an individual with one or more dependents.
Exemptions: 70% of wages are exempt, with the minimum exemption at $250 for an individual with no dependents, and $350 for an individual with one or more dependents.
Exemptions: The Garnishee Act has been repealed and creditors now have the ability to garnish debtors.
Exemptions: The minimum exemption is: $963 for individuals with one or more dependents plus $47 per each additional dependent $1,019 for individuals with a spouse or cohabiting partner $1,059 for individuals with a spouse or cohabiting partner and one dependent plus $47 per each additional dependent $649 for individuals with no spouse, cohabiting partner or dependent
Exemptions: 70% of net wages are exempt.
Exemptions: 50% of gross wages are exempt, with the minimum exemption at $450 for an individual with a dependent and $330 for any other individual.
Exemptions: 70% of wages are exempt, with a minimum exemption at $1500 plus $300 per dependent, and a maximum exemption at $3500 plus $3000 per dependent.
Exemptions: 80% of wages are exempt, unless otherwise ordered by a judge.
Exemptions: An exemption is determined based on an individual’s financial needs and the number of dependents.
Exemptions: 70% of wages are exempt, determined by a formula laid out in Section 698 of the Code of Civil Procedure.
Exemptions: 70% of wages are exempt, with the minimum exemption at $1500 plus $350 for each dependent.
Exemptions: 70% of wages are exempt, with the minimum exemption at: $600 for a single individual $1,000 for an individual with one to three dependents plus $150 for each additional dependent
Disclaimer: The information provided in this guide is for informational purposes only. It is not professional financial or legal advice nor is it intended to be a substitute therefore. Where there are discrepancies between the guide and information provided by the federal government, provincial government, or the Canadian Revenue Agency (CRA) or Revenu Québec, defer to the guidelines provided by the governing agencies.

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