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Employer Health Tax relief (EHT) - Ontario - Canada
Open
Source verified July 23, 2026

Employer Health Tax relief (EHT)

Ontario payroll tax relief for eligible employers
Offered by
Ontario Ministry of Finance
Official source: ontario.ca
Latest source update
Last Update: July 11, 2026
Latest change: Employer Health Tax content now shows the online registration workflow and new guidance on First Nations remuneration and EHT exemption treatment.
View change
EHT registration and guidance updated
Employer Health Tax content now shows an online Employer Health Tax Registration service with a 12-step workflow, including Welcome, Submitter Contact, Registration Reason, Business Information, Business Contact, Business Address, Owners, Partners or Directors, Account Details, Direct Deposit, Attachments, Review, and Certification. The registration instructions now say applicants need the federal business number, legal name, business address, contact name, phone and email, employer type, payroll start date, and direct deposit information, and that approval will be followed by a confirmation email for ONT-TAXS access. The EHT in practice: remuneration scenarios page also added new guidance on First Nations individuals, including when exempt remuneration is also exempt from EHT. That new scenario distinguishes status Indians, non-status individuals, and reserve-based employers, changing the guidance on who is treated as subject to EHT.
Funding available
$ 1,000,000
Deadline
Open continuously
Opened May 12, 2020
Location
Ontario, Canada
Who can apply

Eligible employers under the EHT Act.

See full eligibility

Overview

Employer Health Tax (EHT) lets eligible Ontario employers claim an exemption on the first $1 million of total Ontario remuneration each year, with special rules for associated employers and registered charities. It applies to remuneration paid to current and former employees, including salaries, wages, and taxable benefits.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Attract or retain talent
Eligible Funding
  • Maximum amount : 1,000,000 $
Funds Providers

Eligible candidates

Eligible Industries
  • All industries
Location
  • Ontario
Legal structures
  • Public or Parapublic institution
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • All groups

Next Steps

1
Determine your project
2
Validate your eligibility

Documents Needed

  • Federal business number (BN)
  • Legal name and business address
  • Contact name, phone number, and email address
  • Employer type and payroll start date
  • Direct deposit information for a Canadian bank account

Official resources

Official page

Employer Health Tax (EHT)

Program guide

Associated employers

e-Services

EHT in practice: remuneration scenarios

Application form

Application for Employer Health Tax Registration

Associated Employers Exemption Allocation

Associated Employers Exemption Allocation - English - 013-2262e - Central Forms Repository (CFR)

Associated Employers Exemption Allocation - English - 013-2262e - Central Forms Repository (CFR)

Associated Employers Exemption Allocation - Forms - Central Forms Repository (CFR)

Application portal

Application for Employer Health Tax Registration - English - on00155e - Central Forms Repository (CFR)

Application for Employer Health Tax Registration - Forms - Central Forms Repository (CFR)

Eligibility

Who is eligible?

  • Eligible employers under the EHT Act.
  • Registered charities.
  • Employers that are members of an associated group.

Who is not eligible

  • Employers with annual Ontario payroll above $5 million, except registered charities.

Eligible expenses

Eligible expenses for this grant include:

  • Remuneration paid to employees
  • Salaries, wages, bonuses, taxable benefits, stock options, etc.

Eligible geographic areas

  • Ontario

Selection criteria

There are evaluation and selection criteria for this grant. The criteria include:

  • Employers are required to pay EHT on remuneration paid to employees who meet certain conditions
  • Eligible employers must register for an EHT account with the Ontario Ministry of Finance
  • An exemption amount is available for eligible employers based on their Ontario payroll
  • Associated employers must share the tax exemption for the year and meet specific requirements
  • Specific tax rates apply based on the level of Ontario payroll

How to apply

  • Start Employer Health Tax Registration online, or register by calling 1-866-ONT-TAXS (1-866-668-8297) or using a self-help workstation at a ServiceOntario centre.
  • Complete Welcome, Submitter Contact, and Registration Reason.
  • Complete Business Information, Business Contact, and Business Address.
  • Provide Owners, Partners or Directors, Account Details, and Direct Deposit.
  • Add Attachments, review the registration, and complete Certification.
  • Submit the registration.

Processing and Agreement

  • The Ontario Ministry of Finance will review the application after submission.
  • Once approved, the applicant will receive a confirmation email with the information needed to sign up for ONT-TAXS online and begin filing.
  • Once the employer is registered for EHT, annual returns will begin to be sent.

Additional information

  • If you did not receive your annual return and your Ontario payroll exceeds your allowable exemption amount, you can log in to ONT-TAXS online to view your return.
  • If you are a monthly filer and did not receive your statement, you should be able to view your instalment statements in ONT-TAXS online and can use ONT-TAXS online to send communications.
  • To ensure accurate processing, file an original, preprinted annual return whenever possible.

Contacts

Advisory.Services@ontario.ca
1-866-668-8297

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

What is the Employer Health Tax relief (EHT)?

Employer Health Tax (EHT) lets eligible Ontario employers claim an exemption on the first $1 million of total Ontario remuneration each year, with special rules for associated employers and registered charities. It applies to remuneration paid to current and former employees, including salaries, wages, and taxable benefits.

How much funding can be received?

Employer Health Tax relief (EHT) Funds up to $1,000,000 of admissible expenses.

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

To be eligible for the Employer Health Tax relief (EHT) program, you must: The employer must be an eligible employer under the EHT Act that pays income taxes. The employer’s Ontario payroll, including associated employers, must be less than $5 million unless it is a registered charity. If the employer is associated with a registered charity, the charity’s payroll is not included in the combined-payroll test.

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

You can contact Ontario Ministry of Finance by email at Advisory.Services@ontario.ca or by phone at 1-866-668-8297.

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

The Employer Health Tax relief (EHT) program is available the province of Ontario.

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

Employer Health Tax relief (EHT) is a Tax Credits

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

Employer Health Tax relief (EHT) is funded by Ontario Ministry of Finance, Government of Ontario