Employer Health Tax Exemption

Employer Health Tax (EHT) is a payroll tax on remuneration paid to employees and former employees. Effective January 1, 2019, the EHT exemption is increased from $450,000 to $490,000. The EHT exemption is adjusted according to inflation every five years using the Ontario Consumer Price Index.

• You have to pay Employer Health Tax if you are an employer and you: have employees who physically report for work at your permanent establishment in Ontario, or have employees who are attached to your permanent establishment in Ontario, or have employees who do not report to work at any of your permanent establishments but are paid from or through your Ontario permanent establishment, and have Ontario payroll in excess of your allowable exemption amount.

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