Preparing the Employer Health Tax (EHT) Return
Companies pay EHT on annual Ontario gross wages in excess of $450,000.
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:
There are special rules for associated companies. The exemption must be shared and the rate ranges from 0.98% to 1.95%.