Total Payroll Threshold and Health Services Fund Contribution Rate

The table below shows the health services fund contribution rates for 2022.

Health services fund contribution rates (%) for 2022
Total payroll (TP)
$1,000,000 or less $1,000,001 to $6,999,999 $7,000,000 or more
Rates for employers whose total payroll is more than 50% attributable to activities in the primary and manufacturing sectors 1.25 0.7483 + (0.5017 × TP/1,000,000)1 4.26
Rates for all employers other than public sector employers and employers whose total payroll is more than 50% attributable to activities in the primary and manufacturing sectors 1.65 1.2150 + (0.4350 × TP/1,000,000)1 4.26
Rate for public-sector employers 4.26 4.26 4.26
  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.
Note

An international government organization that has an establishment in Québec does not have to pay the contribution to the health services fund unless it agrees to pay it.

End of note

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