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Reduction of the Health Services Fund Contribution Rate for Small and Medium-Sized Businesses

If your total payroll for the year is less than $5 million and you meet certain conditions, you may be able to take advantage of a reduction in

  • the rate of your contribution to the health services fund for small and medium-sized businesses (SMBs) in the primary and manufacturing sectors;
  • the contribution to the health services fund for the creation of specialized jobs in the natural and applied sciences sector.

Reduced rate of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors

If your total payroll for the year is less than $5 million and more than 50% of the total payroll is attributable to activities in the manufacturing sector or the primary sector (which includes activities in the agriculture, forestry, and fishing and hunting sector and in the mining, quarrying and oil and gas extraction sector), the rate of your contribution will be determined as follows:

  • if your total payroll is $1 million or less, the rate of your contribution is 1.6%;
  • if your total payroll is more than $1 million but less than $5 million, the rate of your contribution is calculated using the following formula: <math xmlns="http://www.w3.org/1998/Math/MathML"><mrow><mi>W</mi> <mtext>(%)</mtext> <mo>=</mo> <mn>0.935</mn> <mo>+</mo> <mfenced open="(" close=")" separators=" "><mn>0.665</mn> <mo>×</mo> <mi>S</mi></mfenced></mrow></math>where <math xmlns="http://www.w3.org/1998/Math/MathML"><mrow><mi>S</mi> <mo>=</mo> <mfrac><mrow><mtext>total cumulative payroll</mtext></mrow><mrow><mtext>$</mtext> <mn>1,000,000</mn></mrow></mfrac></mrow></math>
  • if your total payroll is $5 million or more, the rate of your contribution is 4.26%.
Note

The activities concerned are those grouped under codes 11, 21 or 31-33 of the North American Industry Classification System (NAICS) Canada. For a description of the codes, visit the Statistics Canada website.

This measure is effective January 1, 2015.

Reduced contribution to the health services fund to foster the creation of specialized jobs in the natural and applied sciences sector

If you hired an employee to hold a recognized full-time job in Québec, and your total payroll for the year is less than $5 million, you may be able to take advantage of a reduction in the contribution to the health services fund until December 31, 2020, for the increase in your payroll attributable to the hiring of specialized employees. To calculate the reduction and obtain a refund, complete form LE-34.1.12-V, Reduction of the Contribution to the Health Services Fund: Creation of Specialized Jobs, and enclose it with the RL-1 summary.

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