Total Payroll Threshold and Health Services Fund Contribution Rate

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The table below shows the health services fund contribution rates for 2020. The total payroll threshold for the reduced contribution rate is $6,000,000 for 2020.

Health services fund contribution rates (%) for 2020
Total payroll (TP)
$1,000,000 or less Between $1,000,000 and $6,000,000 $6,000,000 or more
Employers whose total payroll is more than 50% attributable to activities in the primary and manufacturing sectors 1.25 0.6480 + (0.6020 × TP/1,000,000)1 4.26
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 1.1280 + (0.5220 × TP/1,000,000)1 4.26
Public-sector employers 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.

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