Payroll Reporter
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www.payroll-reporter.com
January 2019
B.C. implements employer health tax
Province joins likes of Manitoba, Newfoundland and Labrador, Ontario, Quebec
BY SHEILA BRAWN
BEGINNING this month, employers in Brit-
ish Columbia will have to adjust to a new
payroll tax.
On Jan. 1, the provincial government im-
plemented the employer health tax (EHT).
It applies to employers whose annual B.C.
payroll exceeds $500,000.
For employers whose payroll is between
$500,000.01 and $1.5 million, the tax rate
is 2.925 per cent on the amount of payroll
that exceeds $500,000. For payroll over $1.5
million, it is 1.95 per cent on the entire B.C.
payroll. Different rules apply for registered
charities and non-profits.
With the EHT, B.C. joins other provinces
that have long levied similar taxes, includ-
ing Manitoba, Newfoundland and Labrador,
Ontario, and Quebec.
In Manitoba, a health and post-secondary
education tax levy applies to employers with
a permanent establishment in the province
whose total annual payroll is more than
$1.25 million. The province implemented
the tax in 1982.
see ROUNDUP page 7
PM
#40065782
Legislative Roundup
Changes in payroll laws and regulations
from across Canada
see MUCH page 6
Credit:
poemnist
(Shutterstock)
see TAXES page 2
News in Brief pg. 4
No EI premium relief for hiring
youth: Feds | B.C. raises minimum
piece rates for farm workers |
Payroll clerk faces fraud charges
Paid or unpaid
leaves? pg. 3
Ontario changes
markedly different
from other provinces
Ask an Expert pg. 5
Issuing ROEs when changing
pay period type | Workers'
compensation maximums
for 2019
What's new for 2019?
Summarizing legislative updates,
from statutory deductions to payroll levies
BY SHEILA BRAWN
STAYING on top of the myriad of payroll-related changes at this time
of year can be a challenge.
To make it a little easier, below is a rundown of some rate and rule
changes for 2019 that payroll professionals should be implementing:
Federal updates
CPP: On Jan. 1, the federal government began implementing con-
tribution rate increases for the plan.
Manitoba
New rules for hiring young people apply
On Nov. 26, Manitoba raised the minimum age of employment
from 12 years to 13 and implemented a mandatory work readiness
course for children under 16.
The work readiness course teaches young employees about their
rights and responsibilities in an employment relationship.
