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Employer Health Tax relief (EHT) BC - British Columbia - Canada
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Source verified April 9, 2026

Employer Health Tax relief (EHT) BC

Annual payroll tax on B.C. remuneration
Offered by
Government of British Columbia (BC)
Official source: www2.gov.bc.ca
Funding available
Varies by project
Deadline
December 31, 2025
Location
British Columbia, Canada
Who can apply
Employers in B.C.
See full eligibility

Overview

This program is an annual employer health tax based on B.C. remuneration, with a maximum rate of 1.95% for many employers. It covers registration, filing, payment, and tax calculations for employers, including associated and charitable or non-profit employers.
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Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Ensure financial sustainability
Eligible Funding
  • Varies by project
Funds Providers

Eligible candidates

Eligible Industries
  • All industries
Location
  • British Columbia
Legal structures
  • Non-profit
  • Sole proprietorship
  • Public or Parapublic institution
  • For-profit business
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • All groups
Non-profit candidates
Sector of operation
  • Not Elsewhere Classified
Target groups
  • Business owners / entrepreneurs
  • Nonprofits / charities
Revenue structures
  • All structures
Scope
  • Provincial

Next Steps

1
Determine your project
2
Validate your eligibility

Documents Needed

  • Federal business number
  • Mailing address and business location address
  • T4 Summary or summaries
  • T4 slips and T4A slips, if applicable
  • Partnership agreement or incorporation documents, if applicable

Official resources

Official page

employer health tax overview

Eligibility

Who is eligible?

  • Employers in B.C.
  • Charitable or non-profit employers in B.C.
  • Individuals, corporations, partnerships, trusts, and governments

Who is not eligible

  • Joint ventures as employers

Eligible geographic areas

  • British Columbia

How to apply

  • Step 1: Register for an employer health tax account in eTaxBC
    • Provide the required business and tax account information.
    • Submit any additional documents if requested.
    • Receive your employer health tax account number.
  • Step 2: File the return in eTaxBC
    • Log in to eTaxBC and open the Employer Health Tax account.
    • Complete the return details and review the summary.
    • Certify and submit the return online.
  • Step 3: Pay the balance owing
    • Pay online through eTaxBC or through a bank or financial institution.
    • Make instalment payments if required.
    • Keep the confirmation number for your records.

Processing and Agreement

  • Returns are reviewed after submission.
  • A Notice of Assessment is issued, with explanations for any adjustments.
  • The ministry may assess or reassess a return within 6 years in normal cases.
  • Penalties and interest may apply for late filing or payment.

Additional information

  • The tax is separate from source deductions and MSP premiums.
  • Employers can file and pay through eTaxBC.
  • Direct deposit is encouraged for refunds during postal disruptions.
  • The tax is deductible from business income for income tax purposes.

Contacts

ITBTaxQuestions@gov.bc.ca
1-877-387-3332

Frequently Asked Questions about the Employer Health Tax relief (EHT) BC Program

What is the Employer Health Tax relief (EHT) BC?

This program is an annual employer health tax based on B.C. remuneration, with a maximum rate of 1.95% for many employers. It covers registration, filing, payment, and tax calculations for employers, including associated and charitable or non-profit employers.

Who is eligible for the Employer Health Tax relief (EHT) BC program?

To be eligible for the Employer Health Tax relief (EHT) BC program, you must: B.C. remuneration above exemption amount Permanent establishment in B.C. Associated employers share exemption

Who can I contact for more information about the Employer Health Tax relief (EHT) BC?

You can contact Government of British Columbia (BC) by email at ITBTaxQuestions@gov.bc.ca or by phone at 1-877-387-3332.

Where is the Employer Health Tax relief (EHT) BC available?

The Employer Health Tax relief (EHT) BC program is available the province of British Columbia.

Is the Employer Health Tax relief (EHT) BC a grant, loan, or tax credit?

Employer Health Tax relief (EHT) BC is a Other Support

Who are the financial supporters of the Employer Health Tax relief (EHT) BC?

Employer Health Tax relief (EHT) BC is funded by Government of British Columbia (BC)