Business Start-up and Registration - Employer Health Tax
An employer can register for the Employer Health Tax (EHT) using any one of the following methods:
- call the Ministry of Finance at 1 866 ONT-TAXS (1 866 668-8297)
- make an appointment to visit a representative at a Ministry of Finance tax office
- use ONT-TAXS online
- visit a ServiceOntario Centre and register electronically by using the self-help workstations
- visit the ServiceOntario Services for Business website and register online
- visit the Canada Revenue Agency (CRA) website at businessregistration.gc.ca and register electronically
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 PE, 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 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.
For further information, please refer to the Employer Health Tax Guide for Employers.
