Preparing the Employer Health Tax (EHT) Return

Companies pay EHT on annual Ontario gross wages in excess of $450,000.

Ontario Guide

If Ontario wages are between $450,000 and $600,000, an annual return and one payment are required (due March 15th).
If Ontario wages exceed $600,000, a monthly payment will be required when wages exceed $450,000 (due the 15th of the following month).

The form requires the following information:
Ontario wages
Rate (1.95%)
Exemption ($450,000)

There are special rules for associated companies. The exemption must be shared and the rate ranges from 0.98% to 1.95%.