Periodic Remittances of the 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.

Use an estimated contribution rate to calculate the periodic remittances of the contribution to the health services fund 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 (form RLZ-1.S-V).

The estimated contribution rate for a new employer is not calculated in the same way as it is for other employers.

Note

If you expect that your total payroll for the year will be less than your total payroll for the previous year and that, as a result, your actual contribution rate for the year will be less than the estimated rate you would normally be required to use, you may use a lower rate to calculate your periodic remittances of the contribution to the health services fund for the year.

New employers

For the first two consecutive years in which you have to pay the contribution to the health services fund, your contribution rate for each periodic remittance corresponds to the rate that would apply if your total payroll for the year were equal to the portion of your total payroll paid from the beginning of the year to the end of the period covered by the remittance. The contribution rate must be adjusted each remittance period to take into account the cumulative total payroll for the preceding periods.

Example

You are an employer in the primary and manufacturing sectors. You have to pay the contribution to the health services fund for the first year, and you have a monthly remittance frequency.

Month Total payroll for the month Cumulative total payroll Contribution rate1 Date of remittance
January $425,460 $425,460 1.25% February 15
February $474,540 $900,000 1.25% March 15
March $611,420 $1,511,420 1.56% April 15
April $875,875 $2,387,295 2.09% May 15
May $1,219,457 $3,606,752 2.82% June 15
June $2,940,360 $6,547,112 4.26% July 15
  1. The contribution rate must be rounded off to two decimal places. If the number in the third decimal place is 5 or more, round up the number in the second decimal place.

Other employers

For years following the first two consecutive years for which you paid the contribution to the health services fund, your contribution rate will be the rate that would apply if your total payroll for the year were the same as your total payroll for the previous year.

Example

You are an employer in the primary and manufacturing sectors. You are subject to the contribution to the health services fund for a third consecutive year, and you have a monthly remittance frequency.

Total payroll for 2019 $950,000
Contribution rate for 2020 that would apply if the total payroll for 2020 were the same as the total payroll for 2019 1.25%
Salaries or wages paid during the month of January 2020 $35,000
Contribution to the health services fund payable for January: $35,000 × 1.25% $437.50

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter