🇨🇦 Canada Employer Health Tax Calculator
Calculate Employer Health Tax (EHT) for Ontario and British Columbia. Ontario employers are exempt on the first $1 million of payroll, with graduated rates from 0.98% to 1.95%. BC exempts employers under $500,000 with rates from 2.925% to 1.95%. Enter your total payroll to see your obligation.
Contexto de la Regla Regional
Canada Tasas y Reglas
Ingresa valores
Total remuneration paid to all employees in the year
EHT applies in Ontario and British Columbia
Resultado
Ingresa los valores arriba y haz clic en Calcular para ver tu resultado.
Asistente IA
Preguntar sobre esta calculadora
Puedo ayudarte a entender la formula de canada employer health tax calculator, interpretar tus resultados y responder preguntas de seguimiento.
Intenta preguntar
Aviso: Aviso: Esta calculadora usa reglas publicas vigentes desde la fecha indicada. Los resultados son solo informativos. Verifique con fuentes oficiales. Ultima revision: 1 mar 2026.
Formula
Subtract the province-specific exemption threshold from total annual payroll. Apply the graduated rate based on your payroll bracket. Ontario uses a tiered rate from 0.98% to 1.95%, while BC uses rates from 2.925% to 1.95% depending on payroll size.
Preguntas Frecuentes
What is the Employer Health Tax?
EHT is a payroll tax paid by employers to fund provincial health care. It is not deducted from employee wages. Ontario and BC both have EHT; other provinces fund healthcare through general revenue or other levies. It applies to total annual remuneration including salary, bonuses, and taxable benefits.
When is an employer exempt from Ontario EHT?
Ontario employers with total annual payroll under $1,000,000 are exempt from EHT. Associated employers (related companies) must combine their payrolls to determine if the exemption applies. Registered charities and eligible employers may claim a higher exemption of $1,000,000 regardless of payroll size.
How is BC EHT calculated?
BC employers with payroll under $500,000 are exempt. Payroll between $500,000 and $1,500,000 is taxed at 2.925% on the amount over $500,000. Payroll over $1,500,000 is taxed at 1.95% on the full amount with no exemption. The rate structure means mid-size employers face a higher effective rate than large employers.
Does EHT apply to contractor payments?
Generally no. EHT applies to remuneration paid to employees, not independent contractors. However, if CRA or the province reclassifies a contractor relationship as employment, the employer would owe EHT retroactively on those payments.
Is EHT deductible as a business expense?
Yes. EHT is a deductible business expense for both federal and provincial income tax purposes. It reduces your corporate taxable income, so the after-tax cost is lower than the face amount of the EHT payment.
Asistente IA
Preguntar sobre esta calculadora
Puedo ayudarte a entender la formula de canada employer health tax calculator, interpretar tus resultados y responder preguntas de seguimiento.
Intenta preguntar
Calculadoras Relacionadas
Seguro y Privado
Todos los calculos se ejecutan localmente. Tus datos nunca salen de tu navegador.
Calculos Precisos con Calculory AI