Contribution to the Health Services Fund: International Social Security Agreements

Note
Coronavirus (COVID-19)

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End of note

You can apply for a certificate of coverage for the countries below that have a social security agreement with Québec providing for reciprocal coverage of both pension plans and health insurance plans.

Countries that have a social security agreement for the Québec Pension Plan and the health services fund

  • Belgium
  • Denmark
  • Finland
  • France
  • Greece
  • Luxembourg
  • Norway
  • Portugal
  • Romania
  • Sweden
Note

New agreements could take effect during the year. For more information, see International Social Security Agreements on the Retraite Québec website.

End of note

Québec employee temporarily posted outside Canada

If you posted a Québec employee to a country that has a social security agreement with Québec providing for reciprocal coverage of health insurance plans, you must pay the contribution to the health services fund on the salary or wages the employee is paid by you or another person.

Under such an agreement, the employee is subject only to the Québec legislation to which reciprocity applies and the employee is deemed to report for work at your Québec establishment.

Note

If someone other than you paid an employee's salary or wages for the period in which you posted the employee outside Canada in 2022, the following rules apply:

  • The employee must inform you in writing, by March 1, 2023, of the salary or wages that the employee was paid for the period.
  • You must include the salary or wages in your remuneration subject to the contribution to the health services fund in 2023, because you are deemed to have paid the salary or wages to the employee on March 1, 2023.
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Foreign employee temporarily posted to Québec

You are not required to pay the contribution to the health services fund on the salary or wages you pay a foreign employee who is temporarily posted to Québec by an employer situated in a country other than Canada, provided the country concerned has a social security agreement with Québec.

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