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Quebec Progressive Health Contribution

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Quebec -> Quebec Progressive Health Contribution

Quebec Progressive Health Contribution

An Act respecting the Regie de l'assurance maladie du Quebec Division I.2 s. 37.16

Since January 1, 2013, a progressive health contribution has been in effect in Quebec, based on individual net income.  The thresholds for the contribution are indexed annually in the same manner as Quebec tax brackets, and rounded to the nearest $5.

The October 2016 Economic Update announced that the Health Contribution will be eliminated ahead of schedule, effective January 1, 2017.

The Quebec 2016 Budget accelerates the elimination of the health contribution, so that it is reduced further than planned for 2016 and 2017, and eliminated after 2017.  See the table below, which has been revised for the October 2016 Economic Update announcement.

Employers are required to include the health contribution when calculating employee source deductions.  The amount of the health contribution is reported in box A of the RL-1 slip, included with income tax withholdings.

Quebec Health Contribution 2016/2017

Individual Net Income

Contribution Amount 2016

Contribution Amount 2017

first $18,705 no premium no premium
over $18,705 up to $41,560 (income - $18,705) x 5%,
to a maximum of
no premium
over $41,560 up to $135,060 $50 + (income - $41,560) x 5%,
to a maximum of $175
no premium - was going to be:
(income - $41,560) x 5%,
to maximum of $70
over $135,060 $175 + (income - $135,060) x 4%,
to a maximum of $1,000
no premium - was going to be:
$70 + (income - $135,060) x 4%,
to maximum of $800

The above thresholds were indexed annually, and the 2017 amounts above would have been indexed if they were not eliminated.  The above thresholds for 2016 are as per the October 2016 Economic Update - Highlights.

The health contribution for 2015 was as per the following table, and was planned by the Quebec 2015 budget to also apply to 2016.

Quebec Health Contribution 2015

Individual Net Income

Contribution Amount 2015

first $18,370 no premium
over $18,370 up to $20,370 (income - $18,370) x 5%
over $20,370 up to $40,820 $100
over $40,820 up to $42,820 $100 + (income - $40,820) x 5%
over $42,820 up to $132,650 $200
over $132,650 up to $152,650 $200 + (income - $132,650) x 4%
over $152,650 $1,000

The Quebec 2013 budget information indicated that people who are exempt from the health contribution under the 2012 and earlier system would not be required to pay the new contribution.  This exempts taxpayers in the following situations:

bulletsingle-parent families and couples whose family income is below family exemption thresholds allowed for 2012 in the calculation of the prescription drug plan premium (see table below)
bulletpersons 65 or over who are currently exempt from payment of the health contribution because of the amount of the guaranteed income supplement they receive.

The exemption levels are as shown in the table below.  The exemption threshold is compared to family net income as per line 275 of the Quebec tax return.  If family net income does not exceed the exemption threshold below, then there is no health contribution payable.  The thresholds below are not indexed.

Type of Household Exemption
1 adult, no children $18,000
1 adult, 1 child 23,880
1 adult,  2 or more children 27,055
2 adults, no children 23,880
2 adults, 1 child 27,055
2 adults, 2 or more children 29,985

Revenue Quebec Resources:

Gradual Reduction of the Health Contribution


Revised: October 25, 2016


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