There are 5 jurisdictions in Canada that enforce a payroll health tax, and 2 that impose an employee payroll tax.
There are 5 provinces that impose an employer payroll health tax, including Ontario, Quebec, British Columbia, Manitoba and Newfoundland & Labrador.
Additionally, the Northwest Territories and Nunavut also impose a payroll tax, however this tax is levied as a deduction from the gross pay of employees (meaning employees pay the payroll tax in these regions, not employers). While employees in these regions have both Federal and Territorial Tax deducted from their income, it's important to note that the payroll taxes deducted in the Northwest Territories and Nunavut are not remitted to the CRA as part of their territorial tax obligations.
Note: PayTrak is not able to set up payroll health tax accounts for any employer. The initial payroll tax account set up is something that must be completed by the employer themselves as PayTrak does not have access to the business information required for account set up. Once the account is setup, PayTrak can calculate and remit into these accounts on the employer's behalf.
EHT Links & Resources
Northwest Territories & Nunavut Payroll Tax
British Columbia Employer Health Tax
Manitoba Health and Post Secondary Education Tax
- Health and Post Secondary Education Tax Overview
- Health and Post Secondary Education Tax Bulletin - Important Information
Ontario Employer Health Tax
Quebec Health Services Fund
Newfoundland & Labrador Health and Post Secondary Education Tax