6. Health Services Fund (Québec)

SMEs in the service and construction sector

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Total payrollContribution rates 2020
Less than $1 million1.65 %
Between $1 and $6 million1.1280 % + (0.5220 % x P1)
More than $6 million4.26 %

SMBs in the primary and manufacturing sectors

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Total payrollContribution rates 2020
Less than $1 million1.25 %
Between $1 and $6 million0.648 % + (0.602 % x P1)
More than $6 million4.26 %

SMBs in the public sector

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Total payrollContribution rates 2020
Any amount4.26 %