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Print Form How to Complete Your Employer Health Tax (EHT) Return Ministry of Finance Employer Health Tax Effective January 1, 2014, the amount of annual Ontario payroll that may be exempt from Employer.

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EHT Ontario Rate/Amount20222023Payroll Ontario: until $200,000.000.980 %0.980 %$200,000.01 to $230,000.001.101 %1.101 %$230,000.01 to $260,000.001.223 %1.223 %$260,000.01 to $290,000.001.344 %1.344 %6 more rows

You can claim the tax exemption if: you are an eligible employer as defined under the EHT Act. you pay income taxes. your Ontario payroll for the year (including the payroll of any associated employers) is less than $5 million or you are a registered charity.

EHT Ontario Rate/Amount20222023$320,000.01 to $350,000.001.586 %1.586 %$350,000.01 to $380,000.001.708 %1.708 %$380,000.01 to $400,000.001.829 %1.829 %More than $400,000.001.950 %1.950 %6 more rows

In addition to salary and wages, remuneration may also include a number of other items, such as taxable allowances and benefits, payments for casual labour, and amounts paid by an employer to top up benefits. Taxable total Ontario remuneration means the remuneration after the employer's available exemption is deducted.

Monthly instalments are required if the Total Ontario Remuneration exceeds the instalment threshold for the calendar year ($600,000 up to and including the 2020 tax year and $1,200,000 starting in 2021) Enter the total of all payments made during the year (excluding any interest or penalty payments).

EHT is payable by employers on remuneration paid to: employees who report for work at a permanent establishment in Ontario. employees and former employees who do not report for work at a permanent establishment of the employer but who are paid from or through a permanent establishment of the employer in Ontario.

The tax rates for the EHT, calculated as dollars above the exemption amount lead to a tax payable between 0.98% to a maximum of 1.95% of the total payroll amounts. The tax rate is graduated in the same manner as income taxes, so an employer's marginal EHT rate will tend to fluctuate based on total remuneration paid.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232