7. Employer Health Tax

EHT Ontario

Rate/Amount 2021 2022
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
Less than $500,000.00 Exempt
$500,000.00 to $1,500,000.00 2.925 % x (annual payroll amount - $500,000.00)
More than $1,500,000.00 1.95 % x annual payroll amount
(Note: $500,000.00 is not exempt)

Non-profit organizations and charities

Annual payroll amount per location Rates per location2
Less than $1,500,000.00 Exempt
$1,500,000.00 to $4,500,000.00 2.925 % x (annual payroll amount - $1,500,000.00)
More than $4,500,000.00 1.95 % x payroll amount
(Note: $1,500,000.00 is not exempt)