Total Contribution to the Health Services Fund Paid in the Year

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Excess contribution

You may have made an overpayment of the contribution to the health services fund for a year. This may happen if the contribution rate you used to calculate your periodic remittances for the contribution was higher than the actual contribution rate.

The overpayment will be refunded to you if you submit a written request within four years after the end of the year in which the excess amount was paid.

Employer that is the Québec government

The Québec government or one of its mandataries may be required to pay both a contribution to the health services fund and a payroll tax under a statute of another government when one of its employees is posted to an office outside Québec (for example, to the Bureau du Québec à Toronto). In this case, the employer is deemed to have paid an excess contribution to the health services fund that is equal to the lesser of the following amounts:

  • the amount of payroll tax paid for the year to the other government for the posted employees;
  • the amount of the contribution to the health services fund paid for the year for the employees.

The employer can submit a written request for the refund of an overpayment in the four years following the end of the year in which the employer is deemed to have paid the excess amount.

Insufficient contribution

Actual contribution rate higher than estimated contribution rate

If your actual contribution rate is higher than your estimated contribution rate, the balance resulting from the difference between the two rates must be received by Revenu Québec or a financial institution by the deadline for filing the RL-1 summary (form RLZ-1.S-V).

If the contribution rate you use to calculate your periodic remittances is lower than your estimated contribution rate, the balance resulting from the difference between the two rates may bear interest as of the due date for each remittance. A penalty of up to 15% of the balance owing can also be charged based on the number of days the balance is late.

Example: Actual contribution rate higher than the estimated contribution rate

You are an employer in the primary and manufacturing sectors. Your total payroll for the year is $2,000,000. You used a contribution rate that is lower than your estimated contribution rate to make your periodic remittances of the contribution to the health services fund for 2020. Your actual contribution rate for 2020 is higher than your estimated contribution rate.

Total payroll (A) Contribution rate (B) Contribution to the health services fund (A x B)
Actual contribution rate $2,000,000 × 1.85% = $37,000 (C)
Estimated contribution rate $2,000,000 × 1.50% = $30,000 (D)
Contribution rate used $2,000,000 × 1.25% = $25,000 (E)
Balance (C − D) $7,000
Balance (D − E) $5,000
The balance of $7,000 must be paid by the deadline for filing the RL-1 summary, and the balance of $5,000 may bear interest as of the due date for each remittance.

Actual contribution rate lower than estimated contribution rate

If your actual contribution rate is lower than your estimated contribution rate, and you used a rate that is lower than the estimated contribution rate to calculate your periodic remittances of the contribution, the balance resulting from the difference between the actual contribution rate and the contribution rate used may bear interest as of the due date for each remittance. A penalty of up to 15% of the balance owing can also be charged based on the number of days the balance is late.

Example: Actual contribution rate lower than estimated contribution rate

You are an employer in the primary and manufacturing sectors. Your total payroll for the year is $1,500,000. You used a contribution rate that is lower than your estimated contribution rate to make your periodic remittances of the contribution to the health services fund for 2020. Your actual contribution rate for 2020 is lower than your estimated contribution rate.

Total payroll (A) Contribution rate (B) Contribution to the health services fund (A × B)
Actual rate  $1,500,000 × 1.55% = $23,250 (C)
Actual rate  $1,500,000 × 1.85% = $27,750
Rate used $1,500,000 × 1.25% = $18,750 (D)
Balance (C − D) $4,500
The balance of $4,500 may bear interest as of the due date for each remittance.

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