What’s new in employer health tax

Updates to employer health tax information are posted here.  Read the most recent update below and browse past updates by year.

Latest update

June 10, 2022

The employer health tax calculator has been updated to include different scenarios for associated employers.

Note: calculator estimations are for informational purposes only. 

Past updates

To view all the past updates, click Expand All below.

December 1, 2021

Reminder: Applications for the B.C. increased employment incentive must be received by December 31, 2021.

Visit gov.bc.ca/employertaxcredit to access the application and learn more.

March 30, 2021

Applications for the B.C. increased employment incentive are now open online and will close on December 31, 2021.

Visit the B.C. increased employment incentive webpage to learn more about:

  • Which employers are eligible for the credit
  • How to calculate the credit amount
  • What you need to apply

September 17, 2020

As part of B.C.’s COVID-19 Economic Recovery Plan, government announced the B.C. Increased employment incentive, a tax credit for employers who create new jobs for B.C. workers or increase the payroll for existing low- or medium-income employees in the last quarter ending December 31, 2020.

August 18, 2020

The employer health tax website has been updated to clarify instalment payment due dates for the 2020 calendar year.

The instalments will be due on the following dates:

  • First instalment - December 31, 2020
  • Second instalment - January 31, 2021
  • Third instalment - February 28, 2021

The remaining tax payable is due with the employer health tax return by March 31, 2021.

March 25, 2020

In response to the B.C. government’s COVID-19 action plan, the employer health tax website has been updated to include more details about the filing and payment due date extensions for the 2019 calendar year.

March 23, 2020

Effective immediately, the B.C. government has introduced tax changes to assist in the response to COVID-19. Learn more at COVID-19 action plan - provincial tax changes.

March 16, 2020

The employer health tax website has been updated to include:

  • Filing instructions for the employer health tax return for:

    • Employers (employers who aren’t associated, charitable or non-profit employers)
    • Associated employers
    • Charitable and non-profit employers
  • When and how to request a waiver of interest and penalties for the employer health tax

March 9, 2020

The B.C. Taxpayer Fairness and Service Code is now available online.

July 31, 2019

The Frequently asked questions has been expanded to include how the employer health tax applies to First Nations employers and employees.

June 3, 2019

Important deadline! If you are required to pay employer health tax in instalments, your first instalment payment is due June 15, 2019.

Watch the Employer health tax instalment payment tutorial video for step by step instructions on how to make instalment payments in eTaxBC.

May 30, 2019

The employer health tax website has been expanded and updated, including:

  • Restructuring the B.C. Remuneration page for clarity
  • Adding more information on Defining permanent establishment
  • Adding a new Forms and legislation page

May 23, 2019

Bulletin GEN 002, Appeals, has been updated with information on employer health tax appeals.

May 2, 2019

The employer health tax website has been expanded and updated, including:

  • Adding new Examples for associated employers
  • Expanding and reorganizing Associated employers to clarify the exemption amount
  • Updating Charitable or non-profit employers to clarify qualifying locations

April 30, 2019

Important deadlines are approaching for employer health tax:

  • Employers required to pay instalments in 2019 must register by May 15, 2019.
  • The first instalment payment is due June 15, 2019.

Watch the tutorial videos on registration and enrolment to help you prepare.

April 18, 2019

Need some help to register and enrol for an employer health tax account? Check out the new tutorial videos to help you get started:

  • Employer health tax registration tutorial
  • Employer health tax enrolment tutorial

April 16, 2019

Employers that have recently amalgamated, or are planning to amalgamate, must contact us at 1 877 387-3332 or ITBTaxQuestions@gov.bc.ca for more information about registering, filing and paying employer health tax.

March 7, 2019

Employer health tax information has been updated to:

  • Add more examples of calculating the employer health tax
  • Clarify information on special circumstances and taxable benefits with respect to remuneration for the employer health tax
  • Expand the Frequently asked questions

February 7, 2019

Information is now available for third parties paying employer health tax on behalf of clients, including details on making a bulk payment.

January 7, 2019

Registration for the employer health tax is now open.

If you are required to pay instalments in the 2019 calendar year, you must register by May 15, 2019 and pay your first instalment by June 15, 2019.

All other taxable employers must register by December 31, 2019 and file and pay their first return by March 31, 2020.

December 18, 2018

Information on the employer health tax has been expanded and revised for clarity, including the addition of a new Frequently asked questions page. Learn more to prepare for when registration opens January 7, 2019.

October 16, 2018

The employer health tax is an annual tax on B.C. remuneration paid to employees and former employees in a calendar year beginning on January 1, 2019. Find out more about the employer health tax and if it applies to you.

July 4, 2018

You can now find information on the employer health tax.

More details will be provided once the legislation has been enacted in the fall of 2018. Subscribe to receive an email notification when new information is available.