Quebec taxable benefits: 2025 rates
The purpose of this notice is to provide Quebec residents participating in the Public Service Dental Care Plan (PSDCP), and the Pensioners’ Dental Services Plan (PDSP) with the Quebec Taxable benefits calculations and rates.
Quebec taxable benefits calculations
Employer contributions towards certain group insurance plans are considered a taxable benefit for employees who reside in Quebec.
The Ministère du Revenu du Québec publication on Taxable benefits provides information on group insurance plans that provide identical coverage to employees subject to different legislation. To calculate the value of the benefits received by employees, the Treasury Board of Canada Secretariat (TBS) uses the standard method: The value of an employee’s coverage is determined based on actual data for all employees covered under the plan.
Each year claims data from four of the five PSDCP components are combined into one rate within the formula for calculating taxable benefits. The exception is the Canadian Forces Reserve Component (55999). Its eligibility criteria and their tenure/status has resulted in a separate taxable benefits calculation to be performed based on that group’s claims data.
Purpose of the calculations
The figures calculated by TBS signify the “value” these benefits represent for income tax purposes for residents of Quebec. This amount is not equal to the monthly Employer contribution rate which is an amount calculated for the purpose of Leave Without Pay and participating separate employers.
Effective January 2025, the following amounts represent the taxable benefit that must be collected and remitted for residents of Quebec:
- PSDCP (Components for the National Joint Council (55555), Public Service Alliance of Canada (55666), Canadian Armed Forces Dependants (55777) and Royal Canadian Mounted Police Dependants and Civilian Members (55888)): $1,333.49 per annum or $111.12 monthly
- PSDCP (Component for the Canadian Armed Forces Reserves (55999)): $137.32 per annum or $11.44 monthly
- PDSP: $542.39 per annum or $45.20 monthly
Note: As the Public Service Health Care Plan Employer rates are updated annually, the pay and pension systems already reflect the correct taxable benefit amount for this plan.
Action required
Pay and pension system amendments are required on behalf of residents of Quebec participating in the PSDCP and PDSP.
Additional information
For any questions regarding this notice, contact the Treasury Board of Canada Secretariat, Employee Relations and Total Compensation Sector.
Employee Relations and Total Compensation Sector
Office of the Chief Human Resources Officer
Treasury Board of Canada Secretariat
Government of Canada
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