BC Employer Health Tax Calculator
Estimate your British Columbia Employer Health Tax (EHT) for 2026. Payrolls of $1,000,000 or less are fully exempt, payroll between $1,000,000 and $1,500,000 pays a 5.85% notch rate on the amount above $1,000,000, and payroll over $1,500,000 pays 1.95% on the entire payroll with no exemption. Enter your total annual BC remuneration to see the EHT owed.
Estimate only for the 2026 tax year. Not tax, accounting or financial advice. Talk to RN Canada about your situation.
How it works
The calculator applies the three-tier 2026 BC EHT structure: no tax up to the $1,000,000 exemption, 5.85% on the portion between $1,000,000 and $1,500,000, and 1.95% of the full payroll once it exceeds $1,500,000.
What the result includes
Results show the applicable tier, the EHT owed for 2026, and the effective rate on your total BC remuneration.
Assumptions
Assumes a regular (non-charity, non-non-profit) employer with all remuneration paid in British Columbia; associated employers must share a single exemption, which this calculator does not model.
Frequently asked questions
Employers with $1,000,000 or less of BC remuneration pay no Employer Health Tax. The exemption was doubled from $500,000 to $1,000,000 effective 2024 and remains at $1,000,000 for 2026.
EHT is 5.85% of the amount above $1,000,000, not the whole payroll. A $1,250,000 payroll pays 5.85% x $250,000 = $14,625.
Once BC remuneration exceeds $1,500,000, EHT is 1.95% of the entire payroll, with no exemption applied.
No. Alberta has no Employer Health Tax, unlike British Columbia and Ontario. See the employer payroll cost calculator to compare the full fully-loaded cost of an employee.
Last reviewed: 2026-08-19. Sources: Government of British Columbia — Employer Health Tax overview