Updates to employer health tax

Last updated on January 7, 2026

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Employer health tax

January 7, 2026

FIN 586, Waiver of the Time Period for Assessment (PDF,190KB) and FIN 587, Notice of Revocation of Waiver (PDF,180KB), have been updated to reflect that users no longer have to attach a copy of the previously filed waiver when submitting a revocation form.

See our Employer health tax forms and legislation page to access these forms.

December 24, 2025

Employer health tax has updated interest rates (%) on overdue balances and refunds for January to March 2026.

October 21, 2025

Employer health tax has updated interest rates (%) on overdue balances and refunds for October to December 2025.

July 8, 2025

Employer health tax has updated interest rates (%) on overdue balances and refunds for July to September 2025.

April 30, 2025

The employer health tax website has been updated with instalment payment due dates for the 2025 calendar year.

The instalments will be due on the following dates:

  • First instalment - June 15, 2025
  • Second instalment - September 15, 2025
  • Third instalment - December 15, 2025

The remaining tax payable is due with the employer health tax return by March 31, 2026.

March 21, 2025

Employer health tax has updated interest rates (%) on overdue balances and refunds for April to June 2025.

January 6, 2025

Employer health tax has updated interest rates (%) on overdue balances and refunds for January to March 2025.

See previous years in Archived tax updates.