Employer Health Tax (Ontario)

Ministry of Finance, Government of Ontario • Applies only to: 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.

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