Fonds des services de santé (FSS / QHSF) in Quebec
Quebec has no exemption at all. The Health Services Fund contribution applies from the first dollar of payroll, at a rate that depends on what the business does.
Behind the numbers.
Service and construction employers start at 1.65%; primary and manufacturing employers: where more than half of payroll is in agriculture, forestry, fishing, mining or manufacturing: start at 1.25%.
The rate rises with total payroll toward the maximum of 4.26%, reached at the $7,800,000 threshold.
Between $1,000,000 and $7,800,000 Quebec publishes the scale as an illustration at million-dollar increments rather than as a formula. This tool will not estimate a payroll in that range: an interpolated rate would be wrong for most of it. Use Revenu Québec's own calculation there.
Public-sector employers and government bodies do not get the reduced rates and pay 4.26% throughout.
The threshold applies to an associated group of employers, not to each corporation separately: splitting payroll across two companies you control does not buy two exemptions.
comma does not run payroll. It takes the journal your payroll provider produces and keeps the resulting liabilities: including this one: in accounts you can reconcile, so what you owe is a balance rather than something rebuilt at year end.
Clear books. A clearer head.
30-day trial. Card required. Cancel before the first charge.