Register for Employer Health Tax
Employers with B.C. remuneration above the exemption amount in a calendar year must register for the employer health tax. The exemption amount is $1,500,000 per calendar year for registered charitable or non-profit employers. For all other employers the exemption amount is $500,000 per calendar year.
If you are associated with other employers, you must share the $500,000 exemption amount. If you begin or cease to have a permanent establishment in B.C. during the calendar year, the exemption amount is prorated. Registered charitable or non-profit employers don’t have to share the exemption amount if they are associated with other employers.
How to Register?
Employers who are taxable will first need to register for an employer health tax account using eTaxBC. The registration process will take approximately 10 to 20 minutes. Once your registration is processed, you will receive an employer health tax account number. An employer health tax account number is 11-characters long and will be in the following format: EHT-1234-5678.
Once you have registered for an employer health tax account you can enrol for access to eTaxBC, or if you already have an eTaxBC account, you can log on to add access to your employer health tax account. You can learn more about this by reviewing our Help Guide.
Note: If your online application contains errors, the application will be processed manually. This will delay the time it takes for you to receive your registration number.
When am I required to register by?
If you must pay an instalment for employer health tax in the 2019 calendar year, you must register by May 15, 2019.
All other employers that are required to register must register by December 31, 2019.
What is required for registration?
To register, all applicants will require the follow information:
- Your federal business number (BN)
- A mailing address and business location address (if different)
- The date your permanent establishment started in B.C. (if later than December 31, 2017)
- Your incorporation number and date, if your business is incorporated
Some applicants will require additional documentation:
- Registered Charity
- Registered Charity Number
- Incorporated outside of B.C.
- A copy of your incorporation documents
- A copy of your partnership agreement