Prior year updates to employer health tax
Last updated on March 27, 2024Prior year updates to employer health tax information are archived here.
Looking for newer updates? View our current year updates to information about employer health tax and subscribe to receive email notifications when we update our website.
Prior year updates by year
To view all the past updates, click Expand All below.
Employer health tax - 2023
September 26, 2023
Employer health tax has updated interest rates (%) on overdue balances and refunds for October to December 2023.
June 7, 2023
The employer health tax website has been updated to clarify instalment payment due dates for the 2023 calendar year.
The instalments will be due on the following dates:
- First instalment - June 15, 2023
- Second instalment - September 15, 2023
- Third instalment - December 15, 2023
The remaining tax payable is due with the employer health tax return by April 2, 2024.
Employer health tax - 2022
September 27, 2022
Employer health tax information has been updated to:
- Reorganize and clarify filing and paying instructions
- Add information about penalties and interest
- Clarify how the tax applies to stock option benefits
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.
Employer health tax - 2021
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
Employer health tax - 2020
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.
Employer health tax - 2019
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.
Employer health tax - 2018
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.