Contribution to the Health Services Fund

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Important

This page does not take into account the credit for contributions to the health services fund for employees on paid leave due to the COVID-19 pandemic. For information regarding the credit, refer to COVID-19: FAQ for Businesses.

You must pay a contribution to the health services fund corresponding to the total salaries or wages subject to the contribution that you pay to your employees multiplied by the applicable contribution rate. The rate is based on your total payroll for the year and your sector of activity.

The contribution to the health services fund is payable periodically, according to your remittance frequency, using the payment option that is most convenient for you.

Calculating the contribution

You can use any of the following to calculate the contribution:

  • WebRAS or WinRAS, tools for calculating 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 wil ony be determined when you file the RL-1 summary. For more information see Periodic Remittances of the Contribution to the Health Services Fund.

Note

The contribution to the health services fund payable for the year is determined when you file the RL-1 summary. For more information, see RL-1 Summary – Summary of Source Deductions and Employer Contributions.

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