6. Health Services Fund (Québec)

SMEs in the service and construction sector

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Total payroll20182019
Less than $1 million2.30 %1.70 %
Between $1 and $5 million(P1 x 0.49) + 1.81 %(P1 x 0.512%) + 1.880 %
More than $5 million4.26 %4.26 %

SMBs in the primary and manufacturing sectors

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Total payroll20182019
Less than $1 million1.50 %1.25 %
Between $1 and $5 million(P1 x 0.69) + 1.81 %(P1 x 0.602%) + 0.648 %
More than $5 million4.26 %4.26 %