Principal Changes

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Health services fund contribution rate

The table below shows the rates you have to use to calculate the contribution to the health services fund for 2019.

Important
The total payroll threshold for the reduced contribution rate is increased from $5.5 million to $6 million for this year.
Total payroll (TP)
$1,000,000 or less $1,000,000 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 TP) / $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 TP) / $1,000,000 4.26
Health services fund contribution rate (%) for public-sector employers 4.26
  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.

For information about the reduced health services fund contribution rate for the creation of specialized jobs that should be entered on line 37b of the RL-1 summary, refer to form LE-34.1.12-V, Reduction of the Contribution to the Health Services Fund: Creation of Specialized Jobs.

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