Total Payroll Threshold and Health Services Fund Contribution Rate
The table below shows the health services fund contribution rates for 2026, by total payroll.
For 2026 and subsequent years, the total payroll threshold for eligibility for a reduction of the health services fund contribution rate remains $7.8 million.
| Total payroll | Rates for all employers, other than employers in the primary and manufacturing sectors and public sector employers | Rates for employers in the primary and manufacturing sectors | Rate for public sector employers |
|---|---|---|---|
| $1,000,000 or less | 1.65 | 1.25 | 4.26 |
| $1,000,001 to $7,799,999 | 1.2662 + (0.3838 × total payroll ÷ 1,000,000) | 0.8074 + (0.4426 × total payroll ÷ 1,000,000) | 4.26 |
| $7,800,000 or more | 4.26 | 4.26 | 4.26 |
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.
Temporary exemption from health services fund contributions for businesses in the agricultural, forestry and fishing sectors
On January 28, 2026, the Minister of Finance of Québec announced that the rules governing the temporary exemption from health services fund contributions for businesses in the agricultural, forestry and fishing sectors would be broadened. The contribution holiday was first introduced as part of the economic and financial update published on November 25, 2025.
For more information, see the Tax News article entitled Broadening of the Temporary Exemption From Health Services Fund Contributions for the Agriculture, Forestry and Fishing Sectors.