Health and Post Secondary Education Tax (Payroll Tax)

  • Payroll tax, at a rate of 2%, is payable by employers whose annual remuneration in this province exceeds a predetermined exemption threshold.
  • Effective January 1, 2011 the exemption threshold has been increased to $1.2 million for all employers.
  • Employers should note that these thresholds are applicable for the 2011 year and subsequent tax years.
  • Employers who are associated with other corporations, or who are in partnership with other employers and remuneration to employees, are required to file an allocation agreement for the purposes of allocating the exemption threshold.

For more information on the payroll tax please review our Tax Information Bulletins or contact the Tax Administration Division.

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