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

Table – Health services fund contribution rates (%) for 2022, based on total payroll (line 28)

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 + [(0.05017 x amount from line 28) ÷ $1,000,0000]	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	1.2150 + [(0.4350 x amount from line 28) ÷ $1,000,0000]	4.26
Health services fund contribution rate (%) for public sector employers	4.26	4.26	4.26
Note 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 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).