What's new for 2026

Quebec Health Services Fund (QHSF) - The upper total payroll threshold for the Health Services Fund (beyond which the rate is 4.26%) will not be indexed. It will be fixed at 7.8M.

Manitoba Health and Education Levy (HE Levy) - Increased the exemption threshold from 2.25M to 2.5M, and the upper threshold from 4.5M to 5M. Bill 46 was introduced in April 2025, but the amendment has not yet passed.

Ontario (Ministry of Labour) – Starting January 2026, employers with 25 or more employees are to include in their job postings: the expected range of compensation, whether AI will be used to screen, assess or select applicants, and whether the competition is for an existing vacancy come into effect in January 2026. If an employer of this size interviews an applicant, within 45 days of the last interview, they are to provide information to that applicant about whether a hiring decision has been made.