New: Discover our next-generation human resources management solution Nethris Evo - EHT Ontario
| Rate/Amount | 2023 | 2024 |
|---|---|---|
| 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 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.