Schedule F: Contribution to the Health Services Fund

What’s in this article?

 

What is this?

Schedule F: Contribution to the Health Services Fund is used to calculate the amount that you are required to pay, if any, to the Québec Health Services. The purpose of this contribution is to ensure that everyone contributes to the financing of Québec's health services.

 

Revenu Québec says…..

As a rule, you must pay a contribution to the health services fund based on the total salary or wages subject to the contribution that you paid to an employee if one or more of the basic conditions for making source deductions and employer contributions are met (check whether one of the special cases applies).

You must pay a contribution to the health services fund based on the total salaries or wages subject to the contribution that you paid to your employees.

Depending on your total payroll, the contribution rate varies from 2.7% to 4.26%. Certain employers may be eligible for a reduction of the health services fund contribution rate. Click this link for more information on calculating the contribution.

You must remit contributions as per your payment options and remittance frequency.

 

Am I eligible?

You may have to pay a contribution to the health services fund if you are a resident of Québec on December 31st and your total income is over the threshold listed in Schedule F.

The contribution is calculated based on the gross remuneration paid (before source deductions) and the corresponding contribution rate.

 

Where can I learn more?