What You Need to Know About the Contribution to the Health Services Fund
You must pay a contribution to the health services fund corresponding to the total remuneration subject to the contribution that you pay to your employees in the year multiplied by the applicable contribution rate. The rate is determined using your total payroll for the year and your sector of activity.
Your total payroll is equal to the total remuneration you and any employer associated with you on December 31 of the year paid in the year, even if you or the associated employer carry on activities outside Québec.
For more information, see Total Payroll – Health Services Fund.
The contribution to the health services fund is payable periodically, according to your remittance frequency, using the payment option that is best for you.
Calculating the contribution
You can use either of the following to calculate the contribution:
- WebRAS – Calculation of Source Deductions and Employer Contributions
- the Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V)
You have to use an estimated contribution rate to calculate the periodic remittances you have to make in the year because the actual contribution rate for the year will only be determined when you file the RL-1 summary. For more information see Periodic Remittances of the Contribution to the Health Services Fund.
- The contribution to the health services fund payable for the year is determined when you file the RL-1 summary for the year. For more information, see the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V).
- Employees generally do not pay the contribution to the health services fund. For special cases when an employee is required to pay the contribution when filing their income tax return, see the instructions for line 446 in the guide to filing the personal income tax return (TP-1.G-V).
Temporary exemption from health services fund contributions for businesses in the agricultural, forestry and fishing sectors
On January 28, 2026, the Minister of Finance of Québec announced that the rules governing the temporary exemption from health services fund contributions for businesses in the agricultural, forestry and fishing sectors would be broadened. The contribution holiday was first introduced as part of the economic and financial update published on November 25, 2025.
For more information, see the Tax News article entitled Broadening of the Temporary Exemption From Health Services Fund Contributions for the Agriculture, Forestry and Fishing Sectors.