Canada Employer Health Tax Calculator
CanadaのCanada Employer Health Tax Calculator。現地ルールとCA$通貨対応。
地域ルールの詳細
Canada の税率とルール
値を入力
Total remuneration paid to all employees in the year
EHT applies in Ontario and British Columbia
結果
上の欄に値を入力し、「計算する」をクリックしてください。
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この計算機について質問する
Canada Employer Health Tax Calculatorの計算式を説明したり、結果を解釈したり、フォローアップの質問に答えることができます。
質問してみましょう
Employer Health Tax calculator for Ontario and BC for 2026. Ontario EHT: exempt for employers with total payroll under $1,000,000; 0.98% on payroll $1M-$5M (with $1M exemption); 1.95% on payroll over $5M (no exemption). BC EHT: exempt under $500,000; 2.925% on $500K-$1.5M (with $500K exemption); 1.95% on payroll over $1.5M (no exemption). EHT is an employer-only cost, not deducted from employee wages.
免責事項: この計算機は公開されている規則に基づいています。結果は情報提供のみを目的としています。正確な情報は公式の情報源または専門家にご確認ください。 最終確認日: 2026年3月1日。
計算式
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.
よくある質問
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.
AIアシスタント
この計算機について質問する
Canada Employer Health Tax Calculatorの計算式を説明したり、結果を解釈したり、フォローアップの質問に答えることができます。
質問してみましょう
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