|
||||||||||||||||||
|
Employer Health Tax (EHT) EHT was introduced on January 1, 1990. It is to be paid by all eligible employers who have a permanent establishment in Ontario and who have employees who report for work at the Ontario permanent establishment or have employees who do not report for work at a permanent establishment but are paid from the Ontario permanent establishment. Administration During the calendar year, monthly installment payments are made based on the previous month’s payroll. An annual EHT return is filed for reconciliation purposes on or before March 15th of the following year. Calculation EHT is calculated on total Ontario remuneration paid to employees and includes:
|
|||||||||||||||||
|