Employer Health Tax – Guide for Employers

Do you know that employers have to pay Employer Health Tax (EHT) on the remuneration (wages, bonuses, benefits, etc.) paid to employees or former employees who:

• Report for work at a permanent establishment of the employer in Ontario, or

• Do not report for work at any location of the employer, but are paid from a location of the employer in Ontario.

The Employer Health Tax Guide for Employers provides important information on how to register for EHT, definition of terms, tax rates, instalment and filing requirements and much more.

The guide also provides information on ONT-TAXS online, Ontario’s secure, convenient and free online tax service for businesses and their representatives. With ONT-TAXS online, employers can access their EHT accounts 24 hours a day, seven days a week.

To access this guide visit: Employer Health Tax Guide for Employers