comma,
Quebec

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.

Include the payroll of associated employers: the thresholds apply to the group, not each company.

Quebec gives a lower rate when more than half of payroll is in agriculture, forestry, fishing, mining or manufacturing.

Fonds des services de santé (FSS / QHSF)

How this is calculated

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.

Where these figures come from

This tool gives an estimate from published rules and rates. It is not accounting, tax or legal advice, and it does not account for every situation: check the source above, or ask your accountant, before you act on it. Nothing you enter is stored or sent anywhere.