Updates to employer health tax

Last updated on September 20, 2024

Not subscribed for tax updates yet? Sign up here.

Employer health tax

September 20, 2024

Employer health tax has updated interest rates (%) on overdue balances and refunds for October to December 2024.

August 28, 2024

Information about interpretations for the employer health tax has been updated.

July 12, 2024

The Defining permanent establishment for employer health tax page has been updated with additional information on the use of substantial machinery and equipment.

June 25, 2024

Employer health tax has updated interest rates (%) on overdue balances and refunds for July to September 2024.

May 29, 2024

The employer health tax pages have been updated to reflect the changes from Budget 2024, which is that starting from the employer health tax return for 2024, employers with B.C. 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%

The exemption amount and tax rates for charitable or non-profit employers remain the same.

March 21, 2024

Employer health tax has updated interest rates (%) on overdue balances and refunds for April to June 2024.

February 26, 2024

Information about what you can appeal for Employer Health Tax has been updated. Bulletin GEN 002, Appeals (PDF, 160KB) also reflects these changes.