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.
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:
|
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 |
|
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).