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 payroll in excess of your allowable exemption amount
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.
Other conditions apply.