January 25, 2019

Effective January 1, 2019, the Employer Health Tax (EHT)was implemented in BC.

The EHT is a payroll tax, calculated on employment income, including bonuses, commissions, tips paid through employers, employer RRSP contributions, and many taxable benefits.

Employers whose total annual payroll in BC is less than $500,000 will not pay EHT, and rates for employers with annual payroll greater than $500,000 are dependent on total payroll.

Note: the EHT is separate and distinct from remitting source deductions or MSP premiums.

Use the Employer Health Tax calculator to help you estimate the tax for your business.

For more information on how the EHT is calculated, please visit the BC Government website.

Important Dates for Employers:

  • January 7, 2019: EHT registration is open. Employers with BC remuneration greater than $500,000 (exemption amount) in a calendar year must register for the employer health tax.
  • May 15, 2019: Deadline to register for EHT if you are required to pay instalments in the 2019 calendar year. You’re required to pay instalments if the EHT amount you must pay was greater than $2,925 for the previous calendar year.
  • June 15, 2019: First instalment payment due date.
  • December 31, 2019: Deadline to register for EHT for all other taxable employers.

For more information on how the EHT is calculated, pleasevisit the BC Government website.

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