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2025-2026 Tax Planning Guide
Sections
4- Health service fund – Quebec

Section 12 - Social Programs and Benefits

Employers

The employer HSF contribution rate is generally 1.65% for employers whose total worldwide annual payroll for all associated corporations is $1M or less. The rate is reduced to 1.25% for employers in the primary and manufacturing sectors. When the payroll exceeds $1M, the rate increases gradually up to 4.26% when the payroll reaches $7.5M.²⁹

Individuals

Every individual, other than a trust, resident in Quebec has to pay an HSF contribution. All of the individual’s income (i.e., business income earned in Quebec, pension income, property income and capital gains) is subject to the contribution except, among others, employment income, taxable support payments received, the grossed-up portion of dividends received from taxable Canadian corporations as well as any OAS benefits. Certain deductions can reduce the amount subject to the contribution. The contribution must be included in the calculation of instalments to be paid by individuals.

Income subject to contribution³⁰			2025 contribution
$0	–	$18,130	No contribution
$18,130	–	$33,130	1% of income > $18,130
$33,130	–	$63,060	$150
$60,060	–	$148,600	$150 plus 1% of income > $63,060
$148,600	and more		$1,000

²⁹ Threshold for 2025, indexed annually.

³⁰ Indexed annually.

Recent changes - Social programs and benefits
See Recent changes - Social programs and benefits
1- Employment insurance and Quebec's parental insurance plan
See 1- Employment insurance and Quebec's parental insurance plan
2- Quebec pension plan Canada pension plan
See 2- Quebec pension plan Canada pension plan
3- Old age security pension
See 3- Old age security pension
4- Health service fund - Quebec
See 4- Health service fund - Quebec
5- Occupational health and safety
See 5- Occupational health and safety
6- Labour standards - Quebec
See 6- Labour standards - Quebec
7- Employer health tax - Ontario
See 7- Employer health tax - Ontario
8- Health contribution - Ontario
See 8- Health contribution - Ontario
9- Drug insurance
See 9- Drug insurance
10- Sales tax credits
See 10- Sales tax credits

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