Total Payroll Threshold and Health Services Fund Contribution Rate
The table below shows the health services fund contribution rates for 2025, by total payroll.
For this year, the total payroll threshold for eligibility for a reduction of the health services fund contribution rate is increasing from $7.5 million to $7.8 million.
| Rates | TP of $1,000,000 or less | TP from $1,000,001 to $7,799,999 | TP of $7,800,000 or more |
|---|---|---|---|
| Rates (%) for employers whose total payroll is more than 50% attributable to activities in the primary and manufacturing sectors | 1.25 | 0.8074 + (0.4426 × 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 | 1.2662 + (0.3838 × TP ÷ 1,000,000)1 | 4.26 |
| Rate (%) for public sector employers | 4.26 | 4.26 | 4.26 |
- 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
End of note
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.