Do you need to register?

If your company’s total payroll for 2018 was less than $500,000 and you anticipate that amount to remain under $500,000 for 2019, no action is required.

If your total payroll was over $500,000 but less than $600,000 and the same is anticipated for 2019, you will need to register for the employer health tax by December 31, 2019.

If your total payroll was greater than $600,000, you are required to register by May 15, 2019 and will also be required to make instalments.

*Note – if your company is part of an associated group, the total payroll amount should be calculated to include all associated companies.

Registration Process

Registration will take approximately 10-20 minutes and you will require the following information:

  • Your federal business number (BN)
  • Your mailing address
  • Your incorporation number and date

Follow this link to the government website:

Select “Employer Health Tax” under the “Register – Apply for a new account” section. Follow the onscreen instructions to register your company.

Determining Instalments

If your total payroll was greater than $600,000, quarterly instalments are required to begin June 15, 2019. You can calculate your total instalments on the government website, by entering your total payroll for 2018 or estimated payroll for 2019 at

The instalment amount calculated is required June 15, September 15, and December 15, 2019. The filing of the employer health tax and final installment for 2019 will be due March 31, 2020.

Written by: Laura Fox, CPA

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