Did you know that Nethris is a Canadian company headquartered in Montréal? - EHT Ontario
| Rate/Amount | 2024 | 2025 |
|---|---|---|
| Payroll amount excluded1 | $1 000 000.00 | $1 000 000.00 |
| Payroll Ontario: until $200 000.00 | 0.980% | 0.980% |
| $200 000.01 to $230 000.00 | 1.101% | 1.101% |
| $230 000.01 to $260 000.00 | 1.223% | 1.223% |
| $260 000.01 to $290 000.00 | 1.344% | 1.344% |
| $290.000.01 to $320.000.00 | 1.465% | 1.465% |
| $320 000.01 to $350 000.00 | 1.586% | 1.586% |
| $350 000.01 to $380 000.00 | 1.708% | 1.708% |
| $380 000.01 to $400 000.00 | 1.829% | 1.829% |
| More than $400 000.00 | 1.950% | 1.950% |
EHT British Columbia
SME (other than non-profit organizations and charities)
| Annual payroll amount | Rates2 |
|---|---|
| Below $1 000 000 | Exempt |
| Between $1 000 000 and $1 500 000 | 5.85% x (B.C. remuneration - $500 000) |
| Greater than $1 500.000 | 1.95% x BC remuneration (Note: $1 000 000 amount is not exempt)) |
| (Note: $500 000.00 is not exempt) |
Non-profit organizations and charities
| Annual payroll amount per location | Rates per location2 |
|---|---|
| Up to $1 500 000 | Exempt |
| Between $1 500 000.01 and $4 500 000 | 2.925% x (BC remuneration - $1.5M) |
| Greater than $4 500 000 | 1.95% x B.C. remuneration (Note: $1.5M amount is not exempt) |
EHT Manitoba
Health and Post Secondary Education Tax (Manitoba)
| Annual total payroll | Rates2 |
|---|---|
| Up to $2.25 millions | Exempt |
| Between $2.25 and $4.5 millions | 4.3% on the amount in excess of $2.25 millions |
| More than $4.5 millions | 2.15% on the total payroll ($2.25 millions is not exempted) |
EHT Newfoundland and Labrador
Health and Post Secondary Education Tax (Newfoundland and Labrador)
| Annual total payroll | Rates2 |
|---|---|
| Up to $2 million | Exempt |
| $2 million and more | 2% |
1.Certain conditions apply to benefit from this exemption. Visit for more information the website of the Ministry of Finance Ontario.
2.Employer contribution
At Nethris, our goal is to help Canadian companies keep up with rapidly changing legislation and to understand the impact of certain governmental requirements on payroll and human resources management. However, the information on this page is intended as a guideline. In the event of a discrepancy between the content of this page and the information provided by official agencies, the latter always takes precedence. Nethris is not responsible for errors and omissions that may be on this page nor for consequences resulting from its use.