Total Payroll – Health Services Fund

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Total payroll is used only to determine your health services fund contribution rate for the year. For a calendar year, your total payroll equals the total of the following remuneration paid during the year by you and by any employer associated with you at the end of the calendar year:

  • the remuneration subject to the contribution paid in Québec or elsewhere during the calendar year, including remuneration that gives entitlement to a temporary exemption;
  • the salaries or wages paid to employees who come to work temporarily in Québec and who are covered by a social security agreement, even if you are not required to pay a contribution to the health services fund respecting these salaries or wages.
Associated employers

Take into account associated employers on a worldwide basis at the end of a calendar year, regardless of where they carry out their activities and of whether they are subject to the Taxation Act

Subject to certain adaptations, the rules set forth in the Taxation Act respecting associated corporations must be applied to determine whether two or more employers are considered to be associated. For more information, see the Guide de la déclaration de revenus des sociétés (CO-17.G) (available in French only).

Total payroll attributable to activities in the primary and manufacturing sectors

When calculating the percentage of the total payroll attributable to activities in the primary and manufacturing sectors, you must take into account the salaries and wages of employees whose functions are related to those activities.

The primary and manufacturing sector activities are classified under codes 11, 21 and 31–33 of the North American Industry Classification System (NAICS). For a description of the codes, visit the Statistics Canada website.

Example 1

An administrative assistant works for a small business in the manufacturing sector. The assistant's salary must be included in the portion of the total payroll attributable to activities in the primary and manufacturing sectors because the assistant's functions are related to those activities.

Example 2

A medium-sized business in the manufacturing sector has a division that delivers finished products. The wages the division pays an employee who delivers the products must not be included in the portion of the total payroll attributable to activities in the primary and manufacturing sectors, because the employee's functions are not related to such activities.

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