As a rule, employment income is subject to the contribution to the health services fund. Accordingly, the following types of remuneration are subject to the contribution:

• a salary or wages, except:
  • the salary or wages paid to a foreign employee who is temporarily posted to Québec and who is covered by a social security agreement providing for reciprocal coverage of health insurance plans, and
  • the value of a benefit from an amount you pay to acquire, for the benefit of an employee, a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction;
•  fees calculated on an hourly, half-day or full-day basis that are paid to a person who is appointed: 
  • by the government as a member of a commission, including a public inquiry commission, an evaluation committee, a committee or panel of experts or a working group created for a set period, or
  • as a member of a candidate selection or review committee established for that purpose under a Québec statute;
• an amount you pay to a trustee of a profit-sharing plan or an employee trust, or to a custodian of an employee benefit plan;
• the salary or wages paid (by you or by another person) to a Québec employee temporarily posted to a country that has a social security agreement with Québec providing for reciprocal coverage of health insurance plans.