Leave a commentEmployer Health Tax (EHT) is payable by employers who pay remuneration to:
- Employees and former employees who report for work at a permanent establishment in Ontario;
- 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.
To determine what is subject to EHT, an employer should determine if the amount paid to the employee is required to be included in the employee’s income under sections 5, 6, or 7 of the federal Income Tax Act.
For more information about this topic, please read here Ministry of Revenue