The table below shows the rate you have to enter on line 36 to calculate your contribution to the health services fund.

Health services fund contribution rates for 2020

	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	0.6480 + (0.6020 x line 28) / $1,000,000	4.26
Health services fund contribution rate (%) for all employers except: Employers whose total payroll is more than 50% attributable to activities in the primary and manufacturing sectors Public sector employers	1.65	1.1280 + (0.5220 x line 28) / $1,000,000	4.26
Health services fund contribution rate (%) for public sector employers	4.26	4.26	4.26
The result must be rounded off to the second decimal place. If the number in the third decimal place is 5 or more, round up the number in the second decimal place.

Public sector employer

 “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).