7. Employer Health Tax

EHT Ontario
Rate/Amount 2022 2023
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)

EHT Manitoba

Health and Post Secondary Education Tax (Manitoba)
Annual total payroll Rates*2
Up to $2 millions Exempt
Between $2 and $4 millions 4.3% on the amount in excess of $2 millions
More than $4 millions 2.15% on the total payroll ($2 millions is not exempted)
*Employer contribution  

EHT Newfoundland and Labrador

Health and Post Secondary Education Tax (Newfoundland and Labrador)
Annual total payroll Rates*2
Up to $1,3 million Exempt
$1,3 million and more 2%
*Employer contribution  
  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.

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