{"id":19921,"date":"2026-09-10T07:00:06","date_gmt":"2026-09-10T11:00:06","guid":{"rendered":"https:\/\/www.eckler.ca\/?p=19921"},"modified":"2026-09-10T09:17:55","modified_gmt":"2026-09-10T13:17:55","slug":"augmentation-de-la-taxe-sur-les-primes-dassurance-au-quebec-consequences-sur-les-regimes-davantages-sociaux-des-employes","status":"publish","type":"post","link":"https:\/\/www.eckler.ca\/fr\/augmentation-de-la-taxe-sur-les-primes-dassurance-au-quebec-consequences-sur-les-regimes-davantages-sociaux-des-employes\/","title":{"rendered":"Augmentation de la taxe sur les primes d’assurance au Qu\u00e9bec : incidence sur les r\u00e9gimes d’avantages sociaux"},"content":{"rendered":"

[vc_row][vc_column][basic_container container_size=”container container-narrow”][vc_column_text css=””]Actualit\u00e9AC\u00a0<\/em>\u2013 Septembre 2026[\/vc_column_text][vc_empty_space height=”20px”][vc_separator][vc_empty_space][vc_column_text css=””]Dans le budget du Qu\u00e9bec\u00a0<\/span>adopt\u00e9 en<\/span>\u00a02025, le ministre des Finances<\/span>\u00a0<\/span>a annonc\u00e9 l\u2019harmonisation de la taxe sur les primes d\u2019assurance avec la taxe de vente du Qu\u00e9bec (TVQ)<\/span>\u00a0\u00e0 compter du 1<\/span>er<\/sup><\/span>\u00a0janvier 2027<\/span>. Cette mesure entra\u00eener<\/span>a\u00a0<\/span>une hausse du co\u00fbt de certains programmes d\u2019avantages sociaux offerts par les employeurs au Qu\u00e9bec.<\/span><\/p>\n

Incidence sur les r\u00e9gimes d\u2019avantages sociaux\u00a0<\/strong><\/span><\/h3>\n

\u00c0 l\u2019heure actuelle, les primes d’assurance (y compris l’assurance collective et certains avantages sociaux) sont soumises \u00e0 un taux de 9\u202f% en vertu de la <\/span>Loi sur la taxe de vente du Qu\u00e9bec.<\/span><\/i>\u00a0<\/span><\/p>\n

\u00c0 compter du 1<\/span>er<\/sup><\/span>\u00a0janvier 2027, le taux applicable aux primes d\u2019assurance\u00a0collective\u00a0augmentera \u00e0 9,975\u202f%.<\/span>\u00a0<\/span><\/p>\n

Cette augmentation de 0,975\u202f% du taux aura comme cons\u00e9quence de faire augmenter le co\u00fbt de certains programmes d’avantages sociaux offerts aux employ\u00e9s du Qu\u00e9bec, notamment les r\u00e9gimes d\u2019assurance vie, d\u2019invalidit\u00e9, de soins m\u00e9dicaux et de soins dentaires.<\/span>\u00a0<\/span><\/p>\n

\u00c0 titre d\u2019exemple, pour un employeur payant une\u00a0prime\u00a0d\u2019assurance collective\u00a0annuelle de\u00a01M\u202f$\u00a0au Qu\u00e9bec,\u00a0la taxe\u00a0sur les primes d\u2019assurance\u00a0augmentera de 90\u202f000\u202f$ \u00e0 99\u202f975\u202f$, pour une hausse du co\u00fbt de\u00a09\u202f975\u202f$.<\/span>\u00a0<\/span><\/p>\n

L\u2019harmonisation du taux de la taxe sur les primes d\u2019assurance (TPA) \u00e0 9,975 % ne modifie pas son traitement fiscal. Bien que son taux soit d\u00e9sormais identique \u00e0 celui de la TVQ, la TPA demeure une taxe distincte et les montants pay\u00e9s \u00e0 ce titre ne sont pas admissibles \u00e0 un remboursement de la taxe sur les intrants (RTI).<\/span>\u00a0<\/span><\/p>\n

Les r\u00e9gimes et programmes actuellement exon\u00e9r\u00e9s en vertu de la\u00a0<\/span>Loi sur la taxe de vente du Qu\u00e9bec<\/span><\/i>\u00a0conserveront leur exon\u00e9ration et ne seront pas touch\u00e9s\u00a0par ce changement.<\/span>\u00a0<\/span><\/p>\n

\n

Pour en savoir plus\u00a0<\/strong><\/span><\/p>\n

Si vos r\u00e9gimes ou programmes sont actuellement assujettis \u00e0 la taxe de 9\u202f% sur les primes d\u2019assurance et que vous\u00a0avec des questions, n\u2019h\u00e9sitez pas \u00e0 communiquer avec Philippe Laplante<\/a>, Martin Gascon<\/a>\u00a0ou tout autre membre de l\u2019\u00e9quipe d\u2019Eckler. Il nous fera plaisir de vous accompagner \u00e0 ce sujet.<\/span>\u00a0<\/span><\/p><\/blockquote>\n

[\/vc_column_text][vc_empty_space][\/basic_container][basic_container container_size=”container container-narrow” bg_type=”solid” bg_color=”bg-light”][vc_empty_space][vc_column_text css=””]Le pr\u00e9sent Actualit\u00e9AC a \u00e9t\u00e9 pr\u00e9par\u00e9 \u00e0 titre informatif seulement et ne constitue aucunement un avis professionnel. Veuillez communiquer avec un conseiller de chez Eckler si vous avez besoin d\u2019un avis professionnel fond\u00e9 sur le contenu du pr\u00e9sent Actualit\u00e9AC.\u00a0<\/em><\/span>[\/vc_column_text]

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<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

D\u00e8s le 1er janvier 2027, la taxe sur les primes d\u2019assurance collective au Qu\u00e9bec passera de 9 % \u00e0 9,975 %. Cette hausse augmentera le co\u00fbt de certains r\u00e9gimes d\u2019avantages … […]<\/p>\n","protected":false},"author":14,"featured_media":19923,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[46,56],"tags":[532,531,530,533],"class_list":["post-19921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualiteac","category-group-news-fr","tag-assurance-dentaire","tag-couverture-des-soins-dentaires","tag-dentaires","tag-regime-canadien-de-soins-dentaires","service-avantages-collectifs"],"acf":[],"yoast_head":"\nAugmentation de la taxe sur les primes d'assurance au Qu\u00e9bec : incidence sur les r\u00e9gimes d'avantages sociaux - Eckler<\/title>\n<meta name=\"description\" content=\"Le budget du Qu\u00e9bec 2025 pr\u00e9voit une hausse de la taxe sur les primes d\u2019assurance collective \u00e0 compter du 1er janvier 2027. 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