6. Health Services Fund (Québec)

SMEs in the service and construction sector

Total payroll Contribution rates 2022
Less than $1 million 1.65 %
Between $1 and $7 millions 1.2150 % + (0.4350 % x P1)
More than $7 millions 4.26 %

SMBs in the primary and manufacturing sectors

Total payroll Contribution rates 2022
Less than $1 million 1.25 %
Between $1 and $7 millions 0.7483 % + (0.5017 % x P1)
More than $7 millions 4.26 %

SMBs in the public sector

Total payroll Contribution rates 2022
Any amount 4.26 %