# ON-04 — EHT exemption eligibility — all must apply

**Flag: Current** — Verified against the live source. Safe to cite.

**EHT exemption eligibility** — all must apply: an eligible employer under the EHT Act; you pay income taxes; Ontario payroll for the year **including associated employers** is less than $5 million, or you are a registered charity; and you are not under the control of any level of government. Annual return and payment due **15 March**. Monthly instalments once Ontario payroll exceeds $1.2 million. Rates and the exemption amount: see ANN-08

## Sources

- Ontario EHT (primary): https://www.ontario.ca/document/employer-health-tax-eht

Jurisdiction: ON · Verified 2026-08-27 · Review: legislative