Employers are responsible for health tax
Employers with B.C. remuneration greater than the exemption amount in a calendar year must register for the employer health tax. Starting from the employer health tax return for 2024, employers with BC remuneration:
Of $1,000,000 or less are exempt from paying the employer health tax
Between $1,000,000.01 and $1,500,000 have a tax rate of 5.85%
For information on employer health tax returns for calendar years before 2024, visit Employer health tax overview for 2023 and prior years. Use the employer health tax calculator to help you estimate the tax. You must register for the employer health tax if you must pay the tax.