Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Published | Category : Source deductions and contributions

Credit for Contributions to the Health Services Fund in Respect of Employees on Paid Leave Due to the COVID-19 Pandemic

Employers that are eligible for the Canada Emergency Wage Subsidy and that have an establishment in Québec can apply for a credit for contributions to the health services fund in respect of employees on paid leave due to the COVID-19 pandemic for a period of twelve weeks, retroactive to March 15, 2020.

The amount of the credit for contributions to the health services fund will be equal to the total amount of the contribution to the health services fund paid by an employer on the salary and wages paid to employees on paid leave during a week included in the period that starts on March 15, 2020, and ends on June 6, 2020.

Employees who do not do any work during a given week but are still remunerated by their employer are considered to be on paid leave during that week.

Application for the credit for contributions to the health services fund

The application for the credit for contributions to the health services fund must be filed with Revenu Québec at the same time as the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V or RLZ-1.ST-V) for 2020.

The application must be accompanied by documents and information that will help Revenu Québec determine the amount of the credit for contributions to the health services fund to which the employer is entitled.

Reduction of periodic payments of the contribution to the health services fund

Employers can reduce the amount of the periodic payment of the contribution to the health services fund they are required to remit to Revenu Québec after April 30, 2020, by the amount of the credit for contributions to the health services fund related to the salary or wages paid to employees on paid leave before the deadline for making the periodic payment, as long as that amount was not used to reduce another periodic payment.

Reduction of the contribution to the health services fund for the creation of specialized jobs

Employers that are eligible, for 2020, for both the credit for contributions to the health services fund and the reduction of the contribution to the health services fund for the creation of specialized jobs will have to deduct the portion of an employee's salary or wages used to calculate the credit for contributions to health services fund from the eligible salary or wages used to calculate the reduction of the contribution to the health services fund for the creation of specialized jobs.

For more information, see information bulletin 2020-7 published on the website of the Ministère des Finances.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter