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Refund of overpayments of the contribution to the HSF made by SMBs entitled to the reduced contribution rate

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SMBs eligible for the reduced contribution rate for the health services fund (HSF) can determine the actual amount of their contribution for the year when they file their 2015 Summary of Source Deductions and Employer Contributions. If applicable, SMBs will receive a refund of overpayments. For more information

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