You must pay a contribution to the health services fund corresponding to the total salaries and wages subject to the contribution that you pay to your employees in the year multiplied by the applicable contribution rate. The rate is based on your total payroll for the year and your sector of activity.

The contribution to the health services fund is payable periodically, according to your remittance frequency, using the payment option that is best for you.

Calculating the contribution

You can use either of the following to calculate the contribution:

• WebRAS – Calculation of Source Deductions and Employer Contributions
• the Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V)

You have to use an estimated contribution rate to calculate the periodic remittances you have to make in the year because the actual contribution rate for the year will only be determined when you file the RL-1 summary. For more information see Periodic Remittances of the Contribution to the Health Services Fund.