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For Quebec Bookkeepers, Accountants & Payroll Specialists

Quebec FSS Calculator

Calculate the Quebec Fonds des services de santé (FSS / Health Services Fund) employer contribution. Handles the sliding rate from minimum (1.25% primary / 1.65% services) up to the 4.26% maximum, with industry sector logic.

Last updated: 2026-04-24

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$

Includes salaries, wages, bonuses, commissions, taxable benefits, and other remuneration.

Industry sector

Quebec FSS calculation

Effective rate: 1.860% of total payroll

Total annual payroll (W)
$1,500,000.00
Industry sector
Services / other
Rate band
Sliding scale ($1,000,000.00 < W < $7,200,000.00)
× Applied FSS rate 1.860%
$27,907.26
= Annual FSS contribution
$27,907.26
Annual FSS owed
$27,907.26

Installment estimate: $2,325.60 / month

Rate is linearly interpolated between the floor (1.6500000000000001%) at $1,000,000 payroll and the ceiling (4.26%) at $7,200,000. Verify rate against Revenu Québec's online calculator before filing.
FSS contributions are remitted with source deductions (DAS) on each pay period — there is no separate annual installment schedule. Reconciliation occurs on the annual Summary of Source Deductions and Employer Contributions (RLZ-1.S).
Estimate only. Always verify against Revenu Québec — Health Services Fund contribution before filing. Final liability depends on your specific employer classification, associated employer relationships, and current-year remuneration as defined by the relevant statute.

Reconcile FSS remittances against bank withdrawals

FSS is paid with each DAS remittance. Year-end reconciliation against the RLZ-1.S requires summing actual cash outflows. StatementsToExcel converts Quebec bank statements (Desjardins, BMO, RBC, Banque Nationale) to Excel in seconds.

How this calculator works

The Quebec FSS rate is determined by two inputs: total annual payroll (W)and industry sector.

  • W ≤ $1,000,000: Minimum rate applies — 1.25% (primary/manufacturing) or 1.65% (services/other).
  • $1M < W < $7.2M: Rate is linearly interpolated between the floor and the ceiling (4.26%).
  • W ≥ $7,200,000: Maximum rate of 4.26% applies.

Unlike Ontario or BC EHT, there is no exemption threshold — even very small Quebec employers pay FSS at the minimum rate. FSS is remitted with source deductions (DAS) on each pay period via Revenu Québec, and reconciled annually on the RLZ-1.S Summary of Source Deductions and Employer Contributions(due February 28).

Source & methodology

FSS rate is determined by total annual payroll (W) and industry sector. For W ≤ $1M, the minimum rate applies (1.25% primary/manufacturing, 1.65% services/other). For W ≥ $7.2M, the maximum rate of 4.26% applies. Between these thresholds, the rate is linearly interpolated. Verify rates against Revenu Québec annually — sectoral floors and threshold values are subject to budget revision.

Frequently Asked Questions

What is the FSS / Health Services Fund?
The Fonds des services de santé (FSS) is Quebec's employer-paid contribution to the provincial health system. Every employer with employees reporting to work in Quebec pays it. Unlike Ontario or BC EHT, there is no exemption threshold — even very small employers pay (at the minimum rate). It is one of three Quebec-specific employer contributions (alongside QPP and QPIP).
How is my FSS rate determined?
Two factors: (1) Your total annual payroll. Below $1M: minimum rate. Above $7.2M: maximum rate of 4.26%. Between: a sliding rate. (2) Your industry sector. Primary and manufacturing sectors get a lower rate floor (1.25%) than services/other sectors (1.65%). Most employers fall in the services category.
What sector am I in?
Primary sector includes agriculture, forestry, fishing, hunting, mining and oil & gas. Manufacturing sector means more than 50% of activity is manufacturing under specific NAICS codes. Everything else (services, retail, professional services, IT, hospitality, construction in many cases) falls under "services/other." Confirm your classification with Revenu Québec or your accountant.
How is FSS remitted?
FSS is paid alongside QPP, QPIP, and Quebec income tax withholdings on each pay period via the DAS (déductions à la source) system — same frequency as your source deductions remittance schedule. The annual reconciliation is filed on the Summary of Source Deductions and Employer Contributions (RLZ-1.S), due February 28.
How do I verify my actual FSS contribution against bank withdrawals?
Year-end reconciliation requires comparing what your payroll system says you remitted vs. what actually left your operating account. StatementsToExcel converts Quebec bank statements (Desjardins, BMO, RBC, Banque Nationale, etc.) to Excel in seconds — making it fast to total up DAS remittances and verify against payroll system reports.

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