Employer Health Tax (Ontario)
You must pay Employer Health Tax if:
- Your employees work at your permanent establishment in Ontario
- Your employees work elsewhere, but are paid through your permanent establishment in Ontario
- You have Ontario remuneration (such as salaries/wages, bonuses, vacation pay) over your share of the tax exemption
You could be exempt from Employer Health Tax on the first $450,000 of your payroll if you are a private sector employer or receive government funding but are not controlled by government.