On November 27, 2025, the Institute published the Late Breaking Payroll News outlining a temporary contribution holiday to the Health Services Fund (HSF) for certain employers in the agriculture, forestry, and fishing sectors who are qualified as “exempt specified employers.”
On January 28, 2026, the Québec Government expanded this temporary contribution holiday to the HSF. Originally limited to exempt specified employers, the measure now includes partially exempt specified employers, providing broader payroll relief.
For 2026–2027, a partially exempt specified employer pays at least 25 per cent but not exceeding 50 per cent of total wages to NAICS-classified eligible activities, based on wages paid or deemed paid during the relevant calendar year.
An exempt specified employer is one where more than 50 per cent of annual wages are attributable to eligible NAICS-classified activities, based on wages paid or deemed paid during the year.
Here is a summary of the two-part expansion of the contribution holiday to the HSF.
| Category of employers | Proportion of employers’ payroll in Québec for eligible activities | Rate of the employer’s contribution holiday |
| Exempt specified employers | >50% | 100% |
| Partially exempt specified employers | ≥25%, not exceeding 50% | 50% |
Employers in the agriculture, forestry and fishing sectors:
- No longer need to aggregate the associated employer’s payroll when assessing the eligibility for the contribution holiday for 2026 or 2027;
- Can’t claim a refund in 2026 & 2027 for a periodic payment made since January 1, 2026, but they can request it when they file the summary 1 for 2026 and 2027; and
- Should analyze the impact on the organization’s budget and advise the finance department accordingly.