2.2.5 Québec Health Services Fund

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Canada /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.5 Québec health services fund

Commentary

Canada

Employers subject to in Québec payroll obligations (see 1.1) must contribute to the Québec health services fund (FSS). The table below shows the health services fund employer contribution

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9.2.2 Work permits

3.3 Minimum wage

4.7 Business entertainment expenses

3.4 Pension provision

2.1.4 Tax basis

8.1 Penalties for non-compliance

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2.2.5 Québec health services fund

Canada

9.2.2 Work permits

3.3 Minimum wage

4.7 Business entertainment expenses

3.4 Pension provision

2.1.4 Tax basis

8.1 Penalties for non-compliance

6.3 Inbound employees on assignment

7.1 Travel expenses

9.5 Workers Compensation Act 2000

2.1.2 Allowable deductions

6.1.1 EU social security agreement

7.2 Relocation expenses

5.1 Employer registration

3.4.3 Maternity leave

2.1.2 Calculating income tax withholding

Return of employees (ROE)

2.1 Withholding of income tax

3.5 Expense reimbursements

2.1.6 Record keeping

2.2.1 Employee provident fund (EPF)

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2.2.5 Québec health services fund

Canada

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