Contribution to the Health Services Fund


This page is currently being updated. Please refer to the 2019-01 version of the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).

As a rule, you must pay a contribution to the health services fund based on the total salaries or wages subject to the contribution that you pay to your former, current and future employees if one or more of the basic conditions for making source deductions and employer contributions are met (check whether any of the special cases apply).

The contribution rate is based on your total payroll for the year. Your health services fund contribution rate is being gradually reduced over a five-year period that began in 2017, if your total payroll is less than $5 million. Under certain conditions, you may be able to take advantage of an additional reduction of the health services fund contribution rate for small and medium-sized businesses in the primary and manufacturing sectors or of a temporary reduction for the creation of specialized jobs in the natural and applied sciences sector.

Public-sector employers must pay a contribution of 4.26%, regardless of their total payroll. In certain cases, an employee may be required to pay a contribution to the health services fund when filing his or her income tax return.


If you stop making remittances of source deductions and employer contributions, the deadlines for filing your documents differ depending on whether you stopped operating your business or no longer have employees.

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