Employer Payroll Tax

Employer Payroll Taxes (EPT) are more than often health-related or educational taxes payable by the employer based on remuneration amounts paid to their employees. Depending on the jurisdiction your business operates in, the mechanisms on registration, filing, and payment schedules, exemptions, and instalment requirements vary.

Provinces with Employer Payroll Taxes:

Provinces without Employer Payroll Tax or Equivalent:

  • Alberta
  • New Brunswick
  • Nova Scotia
  • Prince Edward Island
  • Saskatchewan
  • Yukon

Provinces Excluded:

  • Quebec
  • Northwest Territories
  • Nunavut

Workplace Safety and Insurance Board or equivalent

The Workplace Safety and Insurance Board (WSIB) is the Ontario provincial agency that provides support and insurance for workers injured on the job. There is an equivalent agency in all other provinces. Premiums are remitted to the government based on the employer’s payroll and the accident experience in their industry. For example, mining companies pay more than restaurants. To determine if your business must register for workplace insurance, seek consultation through the WSIB website or your provincial equivalent. Full list of websites here:

Alberta: www.wcb.ab.ca
British Columbia: www.worksafebc.com
Manitoba: www.wcb.mb.ca
New Brunswick: www.worksafenb.ca
Newfoundland: www.workplacenl.ca
Northwest Territories, Nunavut: www.wcb.nt.ca
Nova Scotia: www.wcb.ns.ca
Ontario: https: www.wsib.ca/en
PEI: www.wcb.pe.ca
Quebec: www.cnesst.gouv.qc.ca
Saskatchewan: www.wcbsask.com
Yukon: www.wcb.yk.ca

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