Benefits law is federal. Benefits reality is provincial.
Public drug coverage, employer payroll tax, taxable-benefit treatment and even whether your paramedical limits are usable all change at the border. Pick where your people are.
Ten provinces, ten sets of rules
Each page covers the public plan gap, the provincial drug program your plan has to coordinate with, employer payroll tax, and how premiums are taxed. Reviewed 2026.
Manitoba
MB- Public plan:
- Manitoba Health
- Employer payroll tax:
- Health and Post Secondary Education Tax Levy
Saskatchewan
SK- Public plan:
- Saskatchewan Health
- Employer payroll tax:
- None
Ontario
ON- Public plan:
- OHIP
- Employer payroll tax:
- Employer Health Tax (EHT)
Alberta
AB- Public plan:
- Alberta Health Care Insurance Plan
- Employer payroll tax:
- None
British Columbia
BC- Public plan:
- Medical Services Plan (MSP)
- Employer payroll tax:
- Employer Health Tax (EHT)
Quebec
QC- Public plan:
- RAMQ
- Employer payroll tax:
- Health Services Fund (Fonds des services de santé) contributions
Nova Scotia
NS- Public plan:
- Nova Scotia MSI
- Employer payroll tax:
- None
New Brunswick
NB- Public plan:
- New Brunswick Medicare
- Employer payroll tax:
- None
Newfoundland and Labrador
NL- Public plan:
- MCP
- Employer payroll tax:
- Health and Post Secondary Education Tax
Prince Edward Island
PE- Public plan:
- PEI Medicare
- Employer payroll tax:
- None
North of 60, access beats limits
Medical travel, out-of-territory referrals and coordination with Non-Insured Health Benefits matter far more than a higher paramedical maximum for a practitioner who is a flight away.
Yukon
YT- Public plan:
- Yukon Health Care Insurance Plan
- Employer payroll tax:
- None
Northwest Territories
NT- Public plan:
- NWT Health Care Plan
- Employer payroll tax:
- NWT Payroll Tax
Nunavut
NU- Public plan:
- Nunavut Health Care Plan
- Employer payroll tax:
- Nunavut Payroll Tax
We hold licences in MB, BC, AB, ON, SK and place business there directly. Pages for other provinces are written for employers headquartered elsewhere with staff living there — we never imply a licence we do not hold. If you need a locally licensed broker, say so and we will point you to one.
Staff in four provinces and one plan that has to work in all of them?
That is routine for us. The coordination points are drug program differences, payroll tax, and Quebec — which needs its own conversation. We handle all of it.
An advisor reads it and replies personally — it does not go to a call centre.