RL-1 Summary – Contribution Rate (Line 36)
The table below shows the rate you have to enter on line 36 to calculate your contribution to the health services fund.
|Total payroll (line 28)|
|$1,000,000 or less||$1,000,001 to $5,999,9991||$6,000,000 or more|
|Health services fund contribution rate (%) for employers whose total payroll is more than 50% attributable to activities in the primary and manufacturing sectors||1.25||0.648 + (0.602 x line 28) / $1,000,000||4.26|
Health services fund contribution rate (%) for all employers except:
|1.70||1.1880 + (0.5120 x line 28) / $1,000,000||4.26|
|Health services fund contribution rate (%) for public-sector employers||4.26|
“Public-sector employer” means:
- the government of Canada or of a province;
- a Canadian municipality;
- a mandatary body of the State, of the Government of Canada, of a province, or of a Canadian municipality;
- a municipal or public body (for example, a school board) that performs a function of government and that is exempt from income tax at a given time in the calendar year;
- a corporation, commission or association that is exempt from income tax at a given time in the calendar year pursuant to section 985 of the Taxation Act (in particular, a corporation at least 90% owned by the State).