File and pay your employer health tax

Once you've registered to pay the employer health tax, you can file your return and pay online using eTaxBC. You can also allow a third party to pay your employer health tax on your behalf.

On this page

• Filing due date
• Filing instructions
• Payment instructions
• Instalment payments
• Penalties and interest
• Assessment and reassessment

Filing due date

The employer health tax return is due March 31 of the following calendar year. If the due date falls on a weekend or a B.C. statutory holiday, your return and payment are due the next business day.

Specific circumstances

If this is your final taxation year for the employer health tax, your return is due either:

• 90 days after the date you cease to have a permanent establishment in B.C., or
• 90 days after the date you become bankrupt

If you're no longer subject to the employer health tax and wish to close your EHT account, you may file a final return by March 31 of the following calendar year if you have a permanent establishment in B.C. in the calendar year.

If you're not subject to the employer health tax in the calendar year but may be subject to it in the subsequent years, it’s recommended to file a nil return for the calendar year by March 31 of the following calendar year to keep your EHT account active.

If you amalgamate or sell your business in the calendar year, you must contact us at 1-877-387-3332 or ITBTaxQuestions@gov.bc.ca for more information.

Filing instructions

Learn how to file your return for:

• Employers
• Associated employers
• Charitable or non-profit employers

Payment instructions

You can pay the employer health tax:

• Online using eTaxBC
• Through your bank or financial institution

If your employer health tax in the previous calendar year exceeded $2,925, you must make quarterly instalment payments.

If you're not required to make instalment payments, you must pay the entire balance owing on or before the filing due date.

Use the employer health tax calculator to help you estimate the tax.

Instalment payments

If your employer health tax in the previous calendar year exceeded $2,925, you must make quarterly instalment payments based on the lesser of:

• 25% of the previous year’s tax, or
• 25% of the current year’s estimated tax

As the exemption amount was increased starting from 2024, your tax for 2024 and later years may be significantly less than your tax for 2023. It is your discretion to determine which year to calculate your instalment payment for the current year.

If you choose to pay instalments based on 25% of the current year’s estimated tax and the instalments are less than 25% of both the current year’s actual tax and the prior year’s actual tax, you’ll be charged interest on the difference.

Watch the Employer Health Tax Instalment Payment Tutorial video for step-by-step instructions on how to make instalment payments in eTaxBC.

Instalment payment due dates

Instalment payments are due:

• June 15
• September 15
• December 15

If you’re required to pay instalments and don’t pay by these due dates, you’ll be charged interest. 

Any remaining tax payable is due with your employer health tax return by the filing due date.

Change of instalment payment

If your estimated employer health tax payable for the current year becomes less than your previous year’s actual tax payable, you may change your instalment payment amount part way through the current year. However, you’ll be charged interest on the difference if your installment payments are less than 25% of both the current year’s actual tax and the prior year’s actual tax. 

The remaining tax payable is due with your employer health tax return by the filing due date.

Penalties and interest

If you don’t file your employer health tax return and pay the tax by the filing due date, you’ll be charged penalties and interest.

If you miss any required instalment payment due dates or have deficient payments, you’ll be charged interest.

If penalties or interest resulted from circumstances beyond your control, you may request a waiver of penalties and interest.

If you haven’t filed a return or want to amend a return you have already filed, you may make a voluntary disclosure.

Assessment and reassessment

Once we have reviewed your return, a Notice of Assessment will be sent to you. If there are any adjustments to the tax payable, we’ll provide an explanation of the adjustments with the Notice of Assessment.

We may assess or reassess your return within 6 years after the date of the original notice of assessment. In cases where you have not filed a return, or you have made any misrepresentation or committed fraud in filing a return or providing information, the 6-year limitation period doesn’t apply.