File and Pay Your Employer Health Tax

Once you've registered to pay the employer health tax you can file and pay your tax returns online using eTaxBC.

The first employer health tax return is due on March 31, 2020 and must be filed electronically through eTaxBC. For future years, the employer health tax return is due on March 31 of the following calendar year.

Employers that cease to have a permanent establishment in B.C. in the calendar year must file their employer health tax return within 90 days of ceasing to have a permanent establishment.

Employers that declare bankruptcy in the calendar year must file their employer health tax return within 90 days of becoming bankrupt.

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

Note: Instalment payments are required in the 2019 calendar year. The previous year’s tax is considered the amount of tax that would have been payable if the employer health tax were in force January 1, 2018. If you began to have a permanent establishment in B.C. in 2018, calculate your tax payable for 2018 as a part-year employer.

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 and the prior year’s actual tax, you will be charged interest on the difference.

Instalments are due during the calendar year on:

  • June 15
  • September 15
  • December 15

The remaining tax payable is due with the employer health tax return by March 31 of the following calendar year.

If you're not required to make instalments, you must pay the entire balance of tax owing on or before the employer health tax return due date of March 31 of the following calendar year.

Note: Charitable and non-profit employers must pay instalments if their employer health tax in the previous calendar year exceeded $2,925.

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

Payment Options

You can pay the tax:

Bank or Financial Institution

There are three ways you can make a payment through your bank or financial institution:

  1. Electronic funds transfer
  2. Bill payment service
  3. Wire transfer

Electronic Funds Transfer (EFT)

To successfully submit a payment through EFT, you must:

  1. Provide your bank with our account information
  2. Send us the payment details

Account Information

To complete an EFT payment, your bank will need the following information:

 

Account Name:

Province of British Columbia

Bank Name and Branch Address:

Bank of Montreal
1225 Douglas Street
Victoria BC V8W 2E6

Bank Number:

001

Bank Transit:

00120

Bank Account Number:

1988174

Payment Details

To ensure the proper application of your payment, you must send the payment details to us through:

  1. Email: RSBCClientCare@gov.bc.ca with the following subject line: 
    Subject Line: Electronic Funds Transfer – “Your Business Name” – “Your EHT Account Number”
     
  2. Fax to 250 405-4415, attention Electronic Payments Clerk, Revenue Services of British Columbia

Provide the following details in your email or fax:

  • Your business name
  • Your business number
  • The phrase “EHT Payment”
  • Your employer health tax account number
  • The taxation year the payment is for
  • The date the payment was submitted
  • The amount you paid

Note:  Your financial institution may have standard charges that apply to EFT payments. Ensure your financial institution does not deduct charges from the payment amount due, as this will result in an underpayment.

Bill Payment Service

Bill payment services can generally be accessed through:

  • Your online banking account
  • An automated teller machine (ATM)
  • Telephone banking

Be aware that payments made using bill payments services can take up to 3 business days to process. To avoid late payment penalties and interest, make your payment more than 3 business days before the due date.

To pay your taxes using a bill payment service you need to add a payee for employer health tax to your bank account. To add a new payee to your bank account you need to know our payee name and your account number.

Payee Name

You should be able to find us listed with your bank under one of the following payee names:

  • BC – EMPLOYER HEALTH TAX (instalment or tax return payments)
  • BC - STMT OF ACCT (overdue and unpaid balance payments)

Note: Some banks and financial institutions will use a variation of the payee names above. If you can't find us, call your bank for assistance.

Wire Transfer

To successfully submit a payment through wire transfer, you must

  1. Provide your bank our account information
  2. Send us the payment details

Account Information

To complete a wire transfer, payments must be made in Canadian dollars and your bank will need the following information:

 

Beneficiary Name:

Province of British Columbia

Address:

1802 Douglas Street
Victoria BC V8T 4K6

Bank Name:

Bank of Montreal

Address:

1225 Douglas Street
Victoria BC V8W 2E6

Beneficiary Account No.:

1988174

Bank Number:

001

Transit Number:

00120

Bank Code:

//CC 000100120

Swift:

BOFMCAM2

Description or Reference Field

Account Number

Payment Details

To ensure the proper application of your payment, you must send the payment details to us through:

  1. Email: RSBCClientCare@gov.bc.ca with the following subject line:
    Subject Line: Wire Transfer – “Your Business Name” –“Your EHT Account Number”
     
  2. Fax to 250 405-4415, attention Electronic Payments Clerk, Revenue Services of British Columbia

Provide the following details in your email or fax:

  • Your business name
  • Your business number
  • The phrase “EHT Payment”
  • Your EHT account number
  • The taxation year the payment is for
  • The date the payment was submitted
  • The amount you paid

Note: Your financial institution may have standard charges that apply to wire transfer payments. Ensure your financial institution does not deduct charges from the payment amount due, as this will result in an underpayment.

Assessment & 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 will provide an explanation of the adjustments with the Notice of Assessment.

We may assess or reassess your return within 6 years of the filing of your return. 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.