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Published | Category : Income tax - businesses

Reduction of Health Services Fund Contribution Rates for All Small and Medium-Sized Businesses

A new plan to reduce health services fund contribution rates for all small and medium-sized businesses will take effect in 2017.

Small and medium-sized businesses in the primary and manufacturing sectors

For employers in the primary and manufacturing sectors whose total payroll is less than or equal to $1 million, the health services fund contribution rate will gradually decrease from 1.6% to 1.45% over a five-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.

Total payroll up to $1M
Current rate 1.6%
Rate for 2017  1.55%
Rate for 2018 to 2020 1.5%
Rate as of 2021 1.45%

For more information, see pages A.29 to A.32 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

Small and medium-sized businesses in the service and construction sectors

For employers in sectors other than the primary and manufacturing sectors whose total payroll is less than or equal to $1 million, the health services fund contribution rate will gradually decrease from 2.7% to 2% over a five-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.

Total payroll up to $1M
Current rate 2.70%
Rate for 2017  2.50%
Rate for 2018  2.30%
Rate for 2019  2.15%
Rate for 2020  2.05%
Rate as of 2021 2.00%

For more information, see pages A.32 to A.34 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

Temporary reduction of the health services fund contribution for the hiring of specialized workers

For any year after 2016, the temporary reduction rate for the health services fund contribution for an employer whose total payroll is more than $1M will be equal to:

  • for employers in the primary or manufacturing sector:
    • 1.55% for 2017
    • 1.50% for 2018 to 2020
  • for employers in other sectors:
    • 2.50% for 2017
    • 2.30% for 2018
    • 2.15% for 2019
    • 2.05% for 2020

For more information, see pages A.34 to A.35 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

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