6. Health Services Fund (Québec)

SMBs in sectors other than primary and manufacturing

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Total payroll 2016 2017
Less than $1 million 2.70 % 2.50 %
Between $1 and $5 million (P1 x 0.39) + 2.31 (P1 x 0.44) + 2.06
More than $5 million 4.26 % 4.26 %

SMBs in the primary and manufacturing sectors

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Total payroll 2016 2017
Less than $1 million 1.60 % 1.55 %
Between $1 and $5 million (P1 x 0.665) + 0.935 (P1 x 0.6775) + 0.8725
More than $5 million 4.26 % 4.26 %