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: Employers whose total payroll is more than 50% attributable to activities in the primary and manufacturing sectors Public-sector employers	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
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).