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Published | Category : Source deductions and contributions

Gradual Reduction of the Health Services Fund Contribution Rate for SMBs in the Service and Construction Sectors

The rate of the contribution to the health services fund for employers in the service and construction sectors whose total payroll is equal to or less than $1 million will gradually decrease from 2.7% to 2.25% over a three-year period beginning in 2017.

Employers whose total payroll is between $1 million and $5 million will also see a gradual reduction in their contribution rate.

Additionally, the Act respecting the Régie de l'assurance maladie du Québec will be amended to stipulate that, for the purposes of calculating, for a year subsequent to 2016, the temporary reduction of the health services fund contribution of a specified employer, other than an eligible specified employer, whose total payroll is $1 million or less, the rate of reduction will be equal to:

  • 2.55% for 2017
  • 2.40% for 2018
  • 2.25% for 2019 and 2020

For more information, see pages A.46 to A.48 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

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