6. Health Services Fund (Québec)

SMEs in the service and construction sector

Total payrollContribution rates 2021
Less than $1 million1.65 %
Between $1 and $6.5 millions1.1755 % + (0.4745 % x P1)
More than $6.5 millions4.26 %

SMBs in the primary and manufacturing sectors

Total payrollContribution rates 2021
Less than $1 million1.25 %
Between $1 and $6.5 millions0.7027 % + (0.5473 % x P1)
More than $6.5 millions4.26 %

SMBs in the public sector

Total payrollContribution rates 2021
Any amount4.26 %