7. Employer Health Tax

EHT Ontario

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Rate/Amount20182019
Payroll amount excluded1$450,000.00$490,000.00
Payroll Ontario: until $200, 000.000.980 %0.980 %
$200,000.01 to $230,000.001.101 %1.101 %
$230,000.01 to $260,000.001.223 %1.223 %
$260,000.01 to $290,000.001.344 %1.344 %
$290,000.01 to $320,000.001.465 %1.465 %
$290,000.01 to $320,000.001.586 %1.586 %
$350,000.01 to $380,000.001.708 %1.708 %
$380,000.01 to $400,000.001.829 %1.829 %
More than $400,000.001.950 %1.950 %

EHT British Columbia

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SME (other than non-profit organizations and charities)

Annual payroll amountTotal payroll2
Less than $500,000.00Exempt
$500,000.00 to $1,500,000.002.925 % x (annual payroll amount - $500,000.00)
More than $1,500,000.001.95 % x annual payroll amount
(Note: $500,000.00 is not exempt)

Non-profit organizations and charities

Annual payroll amount per locationTotal payroll per location2
Less than $500,000.00Exempt
$500,000.00 to $1,500,000.002.925 % x (annual payroll amount - $1,500,000.00)
More than $1,500,000.001.95 % x payroll amount
(Note: $1,500,000.00 is not exempt)