Remuneration Subject to the Contribution to the Health Services Fund

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Remuneration subject to the contribution to the health services fund

To find out if an amount you pay is subject to the contribution, see Table of Remuneration Subject to Source Deductions and Employer Contributions.

As a rule, employment income is subject to the contribution to the health services fund. Accordingly, the following types of remuneration are subject to the contribution:

  • a salary or wages, except:
    • the salary or wages paid to an employee who comes to work temporarily in Québec and who is covered by a social security agreement, and
    • the value of a benefit from an amount you pay to acquire, for the benefit of an employee, a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction;
  •  fees calculated on an hourly, half-day or full-day basis that are paid to a person who is appointed: 
    • by the government as a member of a commission, including a public inquiry commission, an evaluation committee, a committee or panel of experts or a working group created for a set period, or
    • as a member of a candidate selection or review committee established for that purpose under a Québec statute;
  • an amount you pay to a trustee of a profit-sharing plan or an employee trust, or to a custodian of an employee benefit plan;
  • the salary or wages paid (by you or by another person) to an employee posted to a country that has a social security agreement with Québec.
Social security agreement

For more information about social security agreements, see Employee Temporarily Posted to a Country That Has a Social Security Agreement with Québec.

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