Employers with B.C. payroll greater than $500,000 will be required to file and pay employer health tax online. Charities and non-profit employers with a payroll over $1,500,000 (per location) will also have to register online. Registration for filing and paying employer health tax will start in January 2019. You can register and find more information here.
If you are subject to 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.
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Instalment Payments
If your employer health tax in the previous calendar year exceeded $2,925 (e.g. employers with B.C. payroll over $600,000 OR charities and non-profit employers with B.C. payroll over $1,600,000), 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 fall under this category, 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
The instalment payment due dates are:
- June 15
- September 15
- December 15
- March 31 – Final payment with return
What is required for registration?
To register, all applicants will require the following information:
- Your federal business number (BN)
- A mailing address and business location address (if different)
- Permanent Establishment date
- 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
- Partnership
- A copy of your partnership agreement