6. Health Services Fund (Québec)

Contribution Rates

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Total payroll 2015 2016
Less than $1 million 2.70 % 2.70 %
Between $1 and $5 million (P1 x 0.39) + 2.31 (P1 x 0.39) + 2.31
More than $5 million 4.26 % 4.26 %
Reduction for HSF for SMB2 with a Payroll less than $5 millions (P1 x 0.665) + 0.935