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.
|Contribution rate||Total payroll of $1,000,000 or less||Total payroll from $1,000,001 to $6,999,9991See note 1 below the table.||Total payroll of $7,000,000 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||0.7483 + (0.5017 x total payroll ÷ $1,000,0000)||4.26|
Health services fund contribution rate (%) for all employers except:
|1.65||1.2150 + [(0.4350 x amount from line 28) ÷ $1,000,0000]||4.26|
Health services fund contribution rate (%) for public sector employers
“Public sector employer” means:
- the government of Canada or of a province;
- a municipality;
- a mandatary body of the State, of the Government of Canada, of a province, or of a municipality;
- a municipal or public body (for example, a school board) that performs a function of government in Canada 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).