Calculating the Contribution to the Health Services Fund

To determine your contribution to the health services fund, you may use:

Your contribution to the health services fund for 2018 is the result obtained when you subtract the exempted remuneration from the total remuneration subject to the contribution that you pay in 2018, and multiply that amount by a rate based on your total payroll for the year.


The contribution is based on gross remuneration (that is, remuneration before source deductions).

Public-sector employers

The contribution rate for the following public-sector employers is 4.26%, regardless of their total payroll:

  • 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 in Canada 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).

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