Business Start-up and Registration - Employer Health Tax
An employer can register for the Employer Health Tax (EHT):
- by telephone
- in person at a ServiceOntario Centre
- online at the ServiceOntario Gateway for Business website
EHT is a payroll tax, on remuneration paid by employers who have a permanent establishment (PE) in Ontario, and who:
- have employees who report for work at an Ontario permanent establishment, or have employees who do not report for work at a PE of the employer, but are paid from or through an Ontario PE of the employer
- have total Ontario remuneration for the year (paid to employees or former employees) that exceeds the exemption amount allowed, if any.
Eligible employers with annual total Ontario remuneration in excess of their exemption amount, eligible employers who are associated employers, and employers who are not eligible for the tax exemption are required to register.
Once registered, the employer receives an EHT account number. One EHT account number is usually assigned to each employer; however, an employer can have more than one EHT account number set up for different payroll centres or payroll types, if desired.
To contact ServiceOntario:
- visit the ServiceOntario website, or
- call the Ontario Business Connects - ServiceOntario helpline at 1 800 565-1921
