Employer Health Tax

Preparing the Employer Health Tax (EHT) Return
Companies must pay EHT on annual Ontario gross wages in excess of $400,000.

Ontario Guide (http://www.rev.gov.on.ca/english/guides/eht/2436.html)

If Ontario wages are between $400,000 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 $400,000 (due the 15th of the following month).

The form requires the following information:
Ontario salaries
Rate (1.95%)
Exemption ($400,000)