No premiums or employer tax

Single $60.50/month
Family (2) $109.00/month
Family (>2) $121.00/month

Payroll less than $1.25 million exempt;
for payroll between $1.25 million and $2.5 million, 4.3% of the amount in excess of $1.25 million;
for payroll over $2.5 million, tax is 2.15% on entire payroll

No premiums or employer tax

2% of payroll in excess of $1 million

No premiums or employer tax

No premiums or employer tax

No premiums or employer tax

1.95% of payroll over $400K for eligible employers
0.98% to 1.95% of total payroll for non eligible employers
* Employer responsible for costs
** Eligible employers generally include private-sector employers and some Crown corporations; non-eligible employers are generally public-sector employers

No premiums or employer tax

2.70% of payroll if $1 million or less;
2.70% to 4.26% of payroll if between $1 million and $5 million;
4.26% of payroll if more than $5 million
* employer responsible for costs

Beginning July 1, 2010, adults must pay a "health contribution" of $25 to Revenu Quebec. Rates will increase to $100 for 2011 and $200 for 2012 and subsequent years.

No premiums or employer tax

No premiums or employer tax