- What's new in DT FormMax version 6.1?
In this version...
1. Version Highlights
- Reduction of the Health Services
Fund contribution rate for SMEs in the primary and manufacturing
sectors
To assist small and medium-sized enterprises (SMEs) in sectors where competition is especially stiff, the Health Services Fund contribution rate for SMEs in the primary and manufacturing sectors will be reduced as of 2015. Briefly, eligible employers whose total payroll is equal to or less than $1 million will see the applicable rate decrease from 2.7% to 1.6%. Eligible employers whose total payroll is between $1 million and $5 million will be subject to a rate ranging from 1.6% to 4.26%.
Read Information Bulletin 2014-11, published by the Ministère des Finances on December 2, 2014 for more information:
http://www.finances.gouv.qc.ca/documents/bulletins/en/BULEN_2014-11-a-b.pdf
- Refund of overpayments of the
contribution to the Health Services Fund made by SMBs that are
entitled to the reduced contribution rate to the Health Services
Fund for SMBs
Tax News appearing on the Revenu Québec website:
http://www.revenuquebec.ca/en/salle-de-presse/nouvelles-fiscales/2014/2014-12-22.aspx
If you are entitled to the reduced rate of the contribution to the Health Services Fund for small and medium-sized businesses in the primary and manufacturing sectors, and the amounts paid to Revenu Québec toward your contribution to the Health Services Fund after January 1, 2015, were not calculated using the reduced rate, you can determine the actual amount of your contribution for the year when you file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V or RLZ-1.ST-V). If applicable, you will receive a refund of the overpayment. On line 38 of the summary, enter the amount of the contribution to the Health Services Fund you remitted in the year using the periodic remittance forms.
2. Modified forms
February 16, 2015