Employer health tax: Employer Payroll Levies
The Employer Payroll Levies carries 18 published figures read from 12 sources' own pages; the 13 published figures given by levy run from 1.23 to 1,000,000 CAD, read 7 November 2026.
- 171 to 166,668
- 166,668 to 333,334
- 333,334 to 500,001
- 500,001 to 666,667
- 666,667 to 833,334
- 1833,334 to 1,000,000
Bands
| Bucket | Value |
|---|---|
| 1 to 166,668 | 17 figures |
| 166,668 to 333,334 | 0 figures |
| 333,334 to 500,001 | 0 figures |
| 500,001 to 666,667 | 0 figures |
| 666,667 to 833,334 | 0 figures |
| 833,334 to 1,000,000 | 1 figure |
16 of the 22 named sources read in full publish a figure; 6 publish none, read 7 November 2026.
By levy and province
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| levyOntario EHT full rate | 1.95% | 1.95 to 1.95% | 1 |
| levyfederal general minimum wage | 18.15CAD | 18.15 to 18.15CAD | 1 |
| levyAlberta general minimum wage | 15CAD | 15 to 15CAD | 1 |
| levyBritish Columbia EHT notch rate | 5.85% | 5.85 to 5.85% | 1 |
| levyOntario WSIB average premium rate | 1.23CAD | 1.23 to 1.23CAD | 1 |
| levyAlberta WCB average employer premium rate | 1.46CAD | 1.46 to 1.46CAD | 1 |
| levyNewfoundland and Labrador HAPSET rate | 2% | 2 to 2% | 1 |
| levyNorthwest Territories and Nunavut WSCC average assessment rate | 2.4CAD | 2.4 to 2.4CAD | 1 |
| levyQuebec labour standards contribution | 0.06% | 0.06 to 0.06% | 1 |
| levyQuebec labour standards maximum remuneration | 103,000CAD | 103,000 to 103,000CAD | 1 |
| levyQuebec WSDRF training threshold | 1% | 1 to 1% | 1 |
| levyManitoba HE Levy notch rate | 4.3% | 4.3 to 4.3% | 1 |
| levyManitoba HE Levy full rate | 2.15% | 2.15 to 2.15% | 1 |
| levyYukon WCB maximum annual earnings, 2027 | 111,580CAD | 111,580 to 111,580CAD | 1 |
| levyNorthwest Territories WSCC maximum insurable remuneration, 2026 | 116,000CAD | 116,000 to 116,000CAD | 1 |
| levyYukon WCB maximum annual earnings, 2026 | 107,599CAD | 107,599 to 107,599CAD | 1 |
| levySaskatchewan general minimum wage | 15.7CAD | 15.7 to 15.7CAD | 1 |
| levyYukon general minimum wage | 18.51CAD | 18.51 to 18.51CAD | 1 |
| levyBritish Columbia EHT exemption threshold | 1,000,000CAD | 1,000,000 to 1,000,000CAD | 1 |
| levySaskatchewan WCB maximum assessable earnings | 108,223CAD | 108,223 to 108,223CAD | 1 |
| provinceSaskatchewan WCB maximum assessable earnings | 108,223CAD | 108,223 to 108,223CAD | 1 |
| provinceNova Scotia WCB maximum assessable earnings | 83,300CAD | 83,300 to 83,300CAD | 1 |
| provinceOntario minimum wage | 17.95CAD | 17.95 to 17.95CAD | 1 |
| provinceYukon WCB maximum annual earnings | 107,599CAD | 107,599 to 107,599CAD | 1 |
| provinceBritish Columbia minimum wage | 18.25CAD | 18.25 to 18.25CAD | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Province of British Columbia, employer health tax overview | 1,000,000CAD | British Columbia EHT exemption threshold | 2026-11-07 |
| WSCC (NT and NU), report payroll | 116,000CAD | Northwest Territories WSCC maximum insurable remuneration, 2026 | 2026-11-07 |
| WCB Yukon, maximum annual earnings | 111,580CAD | Yukon WCB maximum annual earnings, 2027 | 2026-11-07 |
| WCB Saskatchewan, maximum assessable earnings | 108,223CAD | Saskatchewan WCB maximum assessable earnings | 2026-11-07 |
| WCB Saskatchewan, maximum assessable earnings | 108,223CAD | Saskatchewan WCB maximum assessable earnings | 2026-11-07 |
| WCB Yukon, maximum annual earnings | 107,599CAD | Yukon WCB maximum annual earnings | 2026-11-07 |
| WCB Yukon, maximum annual earnings | 107,599CAD | Yukon WCB maximum annual earnings, 2026 | 2026-11-07 |
| Revenu Quebec, contribution related to labour standards | 103,000CAD | Quebec labour standards maximum remuneration | 2026-11-07 |
| WCB Nova Scotia, maximum assessable earnings | 83,300CAD | Nova Scotia WCB maximum assessable earnings | 2026-11-07 |
| ESDC, current and forthcoming general minimum wage rates in Canada | 18.51CAD | Yukon general minimum wage | 2026-11-07 |
| Province of British Columbia, minimum wage | 18.25CAD | British Columbia minimum wage | 2026-11-07 |
| ESDC, current and forthcoming general minimum wage rates in Canada | 18.15CAD | federal general minimum wage | 2026-11-07 |
| Government of Ontario, minimum wage (ESA guide) | 17.95CAD | Ontario minimum wage | 2026-11-07 |
| ESDC, current and forthcoming general minimum wage rates in Canada | 15.7CAD | Saskatchewan general minimum wage | 2026-11-07 |
| ESDC, current and forthcoming general minimum wage rates in Canada | 15CAD | Alberta general minimum wage | 2026-11-07 |
| Province of British Columbia, employer health tax overview | 5.85% | British Columbia EHT notch rate | 2026-11-07 |
| Province of Manitoba, Health and Post-Secondary Education Tax Levy | 4.3% | Manitoba HE Levy notch rate | 2026-11-07 |
| WSCC (NT and NU), employer rates | 2.4CAD | Northwest Territories and Nunavut WSCC average assessment rate | 2026-11-07 |
| Province of Manitoba, Health and Post-Secondary Education Tax Levy | 2.15% | Manitoba HE Levy full rate | 2026-11-07 |
| Government of Newfoundland and Labrador, Health and Post Secondary Education Tax | 2% | Newfoundland and Labrador HAPSET rate | 2026-11-07 |
| Government of Ontario, Employer Health Tax (EHT) | 1.95% | Ontario EHT full rate | 2026-11-07 |
| WCB Alberta, rate setting | 1.46CAD | Alberta WCB average employer premium rate | 2026-11-07 |
| WSIB Ontario, 2026 premium rates | 1.23CAD | Ontario WSIB average premium rate | 2026-11-07 |
| Revenu Quebec, contribution to the WSDRF | 1% | Quebec WSDRF training threshold | 2026-11-07 |
| Revenu Quebec, contribution related to labour standards | 0.06% | Quebec labour standards contribution | 2026-11-07 |
The sentence each figure was read from (25)
- Province of British Columbia, employer health tax overview, read 2026-11-07:
Of $1,000,000 or less are exempt from paying the employer health tax
- WSCC (NT and NU), report payroll, read 2026-11-07:
The 2026 Year’s Maximum Insurable Remuneration (YMIR) for the NWT is $116,000 and for Nunavut is $117,300.
- WCB Yukon, maximum annual earnings, read 2026-11-07:
The maximum annual earnings for 2027 will be $111,580.
- WCB Saskatchewan, maximum assessable earnings, read 2026-11-07:
The maximum assessable wage rate for 2026 is $108,223.
- WCB Saskatchewan, maximum assessable earnings, read 2026-11-07:
2023 2024 2025 2026 $96,945 $99,945 $104,531 $108,223 Earnings loss benefits for workers are 90 per cent of net earnings up to the maximum in effect for any given year.
- WCB Yukon, maximum annual earnings, read 2026-11-07:
The 2026 maximum annual earnings is $107,599.
- WCB Yukon, maximum annual earnings, read 2026-11-07:
The maximum annual earnings for past years were: 2026 - $107,599
- Revenu Quebec, contribution related to labour standards, read 2026-11-07:
For 2026, the maximum remuneration subject to the contribution is $103,000.
- WCB Nova Scotia, maximum assessable earnings, read 2026-11-07:
Employers only pay premiums on the first $83,300 of a worker’s annual gross income.
- ESDC, current and forthcoming general minimum wage rates in Canada, read 2026-11-07:
Northwest Territories 01-Sep-2026 $17.20 Nova Scotia 01-Apr-2026 $16.75 Nova Scotia 01-Oct-2026 $17.00 Nunavut 01-Sep-2026 $20.17 Ontario 01-Oct-2026 $17.95 Prince Edward Island 01-Oct-2026 $17.30 Prince Edward Island 01-Apr-2027 $17.60 Quebec 01-May-2026 $16.60 Saskatchewan 01-Oct-2026 $15.70 Yukon 01-Apr-2026 $18.51 Note: In most jurisdictions, these rates also apply to young workers.
- Province of British Columbia, minimum wage, read 2026-11-07:
As of June 1, 2026, minimum wage is $18.25 per hour.
- ESDC, current and forthcoming general minimum wage rates in Canada, read 2026-11-07:
1 01-Apr-2026 $18.15 An employee should be paid at least the federal minimum wage.
- Government of Ontario, minimum wage (ESA guide), read 2026-11-07:
General minimum wage $17.95 per hour $17.60 per hour $17.20 per hour $16.55 per hour
- ESDC, current and forthcoming general minimum wage rates in Canada, read 2026-11-07:
026 $16.35 Northwest Territories 01-Sep-2026 $17.20 Nova Scotia 01-Apr-2026 $16.75 Nova Scotia 01-Oct-2026 $17.00 Nunavut 01-Sep-2026 $20.17 Ontario 01-Oct-2026 $17.95 Prince Edward Island 01-Oct-2026 $17.30 Prince Edward Island 01-Apr-2027 $17.60 Quebec 01-May-2026 $16.60 Saskatchewan 01-Oct-2026 $15.70 Yukon 01-Apr-2026 $18.51 Note: In most jurisdictions, these rates also apply to young workers.
- ESDC, current and forthcoming general minimum wage rates in Canada, read 2026-11-07:
If the minimum wage of the province or territory where the employee usually works is higher than the federal minimum wage, the employer is to pay the higher minimum wage. Alberta 26-Jun-2019 $15.00
- Province of British Columbia, employer health tax overview, read 2026-11-07:
Between $1,000,000.01 and $1,500,000 have a tax rate of 5.85%
- Province of Manitoba, Health and Post-Secondary Education Tax Levy, read 2026-11-07:
4.3% on the amount in excess of $2.5 Million (notch provision)
- WSCC (NT and NU), employer rates, read 2026-11-07:
In 2026, the average provisional assessment rate is $2.40 per $100 assessable payroll.
- Province of Manitoba, Health and Post-Secondary Education Tax Levy, read 2026-11-07:
2.15% of the total payroll (the $2.5 Million is not a deduction)
- Government of Newfoundland and Labrador, Health and Post Secondary Education Tax, read 2026-11-07:
Payroll tax, at a rate of 2%, is payable by employers on annual remuneration in this province that exceeds a predetermined exemption threshold.
- Government of Ontario, Employer Health Tax (EHT), read 2026-11-07:
They will use a tax rate of 1.95% because the payroll is over $400,000 before the exemption is deducted.
- WCB Alberta, rate setting, read 2026-11-07:
The average employer premium rate is $1.46 per $100 of assessable earnings [PDF, 0.48MB], however, your individual rate will vary based on your performance and the performance of your rate group.
- WSIB Ontario, 2026 premium rates, read 2026-11-07:
We’re lowering the average premium rate for Ontario businesses in 2026 to $1.23 per $100 of insurable payroll, the lowest it has been in more than 50 years.
- Revenu Quebec, contribution to the WSDRF, read 2026-11-07:
If you have no eligible training expenditures or your eligible training expenditures are less than 1% of your total payroll, you will be required to pay into the Workforce Skills Development and Recognition Fund (WSDRF) a contribution equal to the difference between 1% of your total payroll and the amount of your eligible training expenditures.
- Revenu Quebec, contribution related to labour standards, read 2026-11-07:
Your contribution related to labour standards is 0.06% of the total remuneration subject to the contribution that you pay your employees in the year.
Read in full, publishes no figure
6 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- ESDC, minimum wage database, read 2026-11-07: read in full and no accepted figure on the page
- WSIB Ontario, how to calculate your premium and insurable earnings, read 2026-11-07: read in full and no accepted figure on the page
- WorkSafeBC, compensation-related maximum wage rates, read 2026-11-07: every candidate on the page was refused
- WCB Manitoba, assessable payroll fact sheet, read 2026-11-07: read in full and no accepted figure on the page
- WorkSafeNB, Policy 23-200 Assessable Earnings, read 2026-09-11: every candidate on the page was refused
- AWCBC, maximum assessable / insurable earnings, read 2026-10-02: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
16 of the 22 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in CAD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 18 figures, never sentences; 127 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per province per levy: the exemption threshold, the notch rate and the full rate for the health or payroll levy; the workers'-compensation maximum assessable earnings and average assessment rate; the general minimum wage and its next scheduled change.
Across them the figure nobody publishes: the fully loaded employer cost of one employee at a given salary in each of the fourteen jurisdictions - statutory contributions plus levy plus compensation premium - and where the cheapest and dearest province sit; the payroll size at which each levy begins to bite; and the count of jurisdictions whose minimum wage rises on a given date.
127 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (23)
- Government of Ontario, Employer Health Tax (EHT)(the publisher's own terms; quoted for reporting and comment)
- Province of British Columbia, employer health tax overview(the publisher's own terms; quoted for reporting and comment)
- Province of Manitoba, Health and Post-Secondary Education Tax Levy(the publisher's own terms; quoted for reporting and comment)
- Government of Newfoundland and Labrador, Health and Post Secondary Education Tax(the publisher's own terms; quoted for reporting and comment)
- Revenu Quebec, contribution related to labour standards(the publisher's own terms; quoted for reporting and comment)
- Revenu Quebec, contribution to the WSDRF(the publisher's own terms; quoted for reporting and comment)
- ESDC, current and forthcoming general minimum wage rates in Canada(the publisher's own terms; quoted for reporting and comment)
- ESDC, minimum wage database(the publisher's own terms; quoted for reporting and comment)
- Government of Ontario, minimum wage (ESA guide)(the publisher's own terms; quoted for reporting and comment)
- Province of British Columbia, minimum wage(the publisher's own terms; quoted for reporting and comment)
- WSIB Ontario, 2026 premium rates(the publisher's own terms; quoted for reporting and comment)
- WSIB Ontario, how to calculate your premium and insurable earnings(the publisher's own terms; quoted for reporting and comment)
- WCB Saskatchewan, maximum assessable earnings(the publisher's own terms; quoted for reporting and comment)
- WCB Alberta, rate setting(the publisher's own terms; quoted for reporting and comment)
- WorkSafeBC, compensation-related maximum wage rates(the publisher's own terms; quoted for reporting and comment)
- WCB Nova Scotia, maximum assessable earnings(the publisher's own terms; quoted for reporting and comment)
- WCB Manitoba, assessable payroll fact sheet(the publisher's own terms; quoted for reporting and comment)
- WorkSafeNB, Policy 23-200 Assessable Earnings(the publisher's own terms; quoted for reporting and comment)
- WSCC (NT and NU), employer rates(the publisher's own terms; quoted for reporting and comment)
- WSCC (NT and NU), report payroll(the publisher's own terms; quoted for reporting and comment)
- WCB Yukon, maximum annual earnings(the publisher's own terms; quoted for reporting and comment)
- AWCBC, maximum assessable / insurable earnings(the publisher's own terms; quoted for reporting and comment)
- CNESST, insurable earnings(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Employer Payroll Levies carries 18 published figures read from 12 sources' own pages; the 13 published figures given by levy run from 1.23 to 1,000,000 CAD, read 7 November 2026.
16 of the 22 named sources read in full publish a figure; 6 publish none, read 7 November 2026.
Employer Payroll Levies, levy Ontario EHT full rate: median 1.95 percent across 1 source, read 7 November 2026.
Employer Payroll Levies, levy federal general minimum wage: median 18.15 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Alberta general minimum wage: median 15 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy British Columbia EHT notch rate: median 5.85 percent across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Ontario WSIB average premium rate: median 1.23 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Alberta WCB average employer premium rate: median 1.46 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Newfoundland and Labrador HAPSET rate: median 2 percent across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Northwest Territories and Nunavut WSCC average assessment rate: median 2.40 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Quebec labour standards contribution: median 0.06 percent across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Quebec labour standards maximum remuneration: median 103,000 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Quebec WSDRF training threshold: median 1 percent across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Manitoba HE Levy notch rate: median 4.30 percent across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Manitoba HE Levy full rate: median 2.15 percent across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Yukon WCB maximum annual earnings, 2027: median 111,580 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Northwest Territories WSCC maximum insurable remuneration, 2026: median 116,000 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Yukon WCB maximum annual earnings, 2026: median 107,599 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Saskatchewan general minimum wage: median 15.70 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Yukon general minimum wage: median 18.51 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy British Columbia EHT exemption threshold: median 1,000,000 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, levy Saskatchewan WCB maximum assessable earnings: median 108,223 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, province Saskatchewan WCB maximum assessable earnings: median 108,223 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, province Nova Scotia WCB maximum assessable earnings: median 83,300 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, province Ontario minimum wage: median 17.95 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, province Yukon WCB maximum annual earnings: median 107,599 CAD across 1 source, read 7 November 2026.
Employer Payroll Levies, province British Columbia minimum wage: median 18.25 CAD across 1 source, read 7 November 2026.
Cite as: "canadapayrollcalculator.com Employer Payroll Levies", updated 2026-11-07, https://canadapayrollcalculator.com/datasets/employer-payroll-levies/.
Download the CSV (25 rows, computed 2026-11-07)
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Questions this data answers
What does an employer pay beyond wages in this province: the health or payroll levy, the workers'-compensation ceiling and rate, and the minimum wage the gross is floored at?
The Employer Payroll Levies carries 18 published figures read from 12 sources' own pages; the 13 published figures given by levy run from 1.23 to 1,000,000 CAD, read 7 November 2026.
Where do the figures in the Employer Payroll Levies come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 22 named sources were read and 16 publish a figure; the 6 that publish none are recorded as not published, never estimated.