- This means that over 60,000 private sector employers in Ontario pay less EHT, including more than 12,000 employers that no longer pay the tax.
- Private sector employers with annual Ontario payrolls over $5 million, including groups of associated employers, are no longer eligible for the exemption.
- Registered charities, including those with payrolls over $5 million, continue to be eligible for the exemption.
You have to pay Employer Health Tax if you are an employer and you:
- have employees who physically report for work at your permanent establishment in Ontario, or
- have employees who are attached to your permanent establishment in Ontario, or
- have employees who do not report to work at any of your permanent establishments but are paid from or through your Ontario permanent establishment, and
- have Ontario payroll in excess of your allowable exemption amount.