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

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.