Employer Health Tax  101

If you are a business in BC, you may have received a notice to register for the Employer Health Tax by May 15, 2019.

First off this only applies to businesses with $500K gross annual payroll or more in the last calendar year. 

If you run multiple businesses, note that the $500K threshold is shared amongst associated businesses. 

How to Register?

To Register: Visit the Etax BC log in page (same page you would log in to file PST) and you will find a link to register for Employer Health Tax. 

How Much is the Tax?

For every $1 above $500K, expect to pay 2.925% up to payroll of $1.5mil.
For every $1 above $1.5M, expect to pay 1.95%

Much like corporate tax, installments are required to be made if EHT is more than $2925.
In other words, if you have more than $600K in gross annual payroll, you will need to make quarterly installments. 

Here's a link to the Employer Heath Tax Calculator