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Canada: Credit for employer contributions to Quebec health services fund (COVID-19)

Canada: Credit for employer contributions to Quebec HSF

Certain employers in Quebec will be granted a credit for their employer contributions to the provincial health services fund, for employees on paid leave during the coronavirus (COVID-19) pandemic.

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The health services fund credit will be available to "specified employers" that can benefit from the 75% Canada emergency wage subsidy and that maintain an establishment in Quebec. The credit is intended to offset an employer's health services fund contributions not covered by the federal government's Canada emergency wage subsidy.

The health services fund credit will be effective retroactively for the entire duration of the 12-week Canada emergency wage subsidy, from 15 March to 6 June 2020.

Application for the health services fund credit must be made in writing and include supporting documentation to verify the amount of the credit. Employers must submit their applications along with their "Summary of Source Deductions and Employer Contributions" for 2020.

Beginning 1 May 2020, a specified employer can reduce the amount of employer health services fund contributions that it must remit by the amount of its unapplied health services fund credit attributable to earlier periods.

Read a May 2020 report prepared by the KPMG member firm in Canada

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