Contribution to the Health Services Fund

As a rule, you must remit to Revenu Québec a contribution to the health services fund based on the aggregate of the remuneration subject to the contribution that you paid to your employees.

Certain employers may, under certain conditions, be exempted from the contribution to the health services fund.

Your contribution to the health services fund for the year is the result obtained when you subtract the exempted remuneration from the total remuneration you paid in the year that is subject to the contribution, and multiply that amount by a rate based on your total payroll for the year in question. The rate varies from 2.7% to 4.26%.

To calculate your contribution to the health services fund, you may use the WinRAS – Calculation of Source Deductions and Employer Contributions software available under Online Services or the formula in the guide Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V).

The contribution must be remitted periodically, according to your remittance frequency, using a payment method that is convenient for you.

For more information, consult the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).