Total Payroll Threshold and Health Services Fund Contribution Rate

The table below shows the health services fund contribution rates for 2023.

Health services fund contribution rates for 2023, by total payroll (TP)
Empty table cell TP of $1,000,000 or less TP from $1,000,001 to $7,199,999 TP of $7,200,000 or more
Rates (%) for employers whose total payroll is more than 50% attributable to activities in the primary and manufacturing sectors 1.25 0.7645 + (0.4855 × 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 1.2290 + (0.4210 × TP/1,000,000)1 4.26
Rate (%) for public sector employers 4.26 4.26 4.26
  1. The result 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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