Employer Health Tax (EHT)

The Employer Health Tax is a British Columbia payroll tax on employers. For 2026, payrolls up to $1 million are exempt; between $1 million and $1.5 million a 5.85% rate applies to the portion above the threshold; above $1.5 million the tax is 1.95% of total payroll. Alberta has no equivalent payroll or health tax. See our BC EHT guide.