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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.

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 + (0.5017 x total payroll ÷ $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
  1. 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).
Note End of note
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