New Personal Support Workers Tax Credit
The Government of Canada has introduced a new Personal Support Workers Tax Credit (PSWTC), available beginning with the 2026 tax year. The credit is available to eligible workers who meet the criteria established by federal legislation and the Canada Revenue Agency (CRA).
What is the Personal Support Workers Tax Credit?
The Personal Support Workers Tax Credit is a refundable federal tax credit available from 2026 to 2030. Eligible workers may claim five per cent of eligible earnings, up to a maximum of $1,100 per year.
Who may be eligible?
Generally, the credit applies to workers who provide direct, one-on-one care and support to individuals in eligible health-care settings, including hospitals, long-term care, residential care, community care, and home care environments. Eligibility is determined by the Government of Canada based on the duties performed.
How do I claim the credit?
Eligible employees must:
- File an annual income tax return
- Review their T4 slip for a new "Other Information" code identifying eligible earnings certified by their employer
Learn more
For additional information, visit the Canada Revenue Agency's (CRA) Personal Support Workers Tax Credit information page: CRA Budget 2025 Information.
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