CA Employer Levies
The CA Employer Levies carries 10 published figures read from 8 sources' own pages; the 4 published figures given by jurisdiction run from 1.23 to 7,800,000 CAD, read 11 November 2026.
- 71 to 1,300,001
- 11,300,001 to 2,600,001
- 2,600,001 to 3,900,001
- 13,900,001 to 5,200,000
- 5,200,000 to 6,500,000
- 16,500,000 to 7,800,000
Bands
| Bucket | Value |
|---|---|
| 1 to 1,300,001 | 7 figures |
| 1,300,001 to 2,600,001 | 1 figure |
| 2,600,001 to 3,900,001 | 0 figures |
| 3,900,001 to 5,200,000 | 1 figure |
| 5,200,000 to 6,500,000 | 0 figures |
| 6,500,000 to 7,800,000 | 1 figure |
11 of the 20 named sources read in full publish a figure; 9 publish none, read 11 November 2026.
By jurisdiction and payroll band and year and levy
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdiction CA-BC | 5.85 % (one figure) | one figure, no range | 1 |
| jurisdiction CA-BC | 1.55 CAD (one figure) | one figure, no range | 1 |
| jurisdiction CA-ON | 1.23 CAD (one figure) | one figure, no range | 1 |
| jurisdiction CA-AB | 1.46 CAD (one figure) | one figure, no range | 1 |
| jurisdiction CA-NL | 2 % (one figure) | one figure, no range | 1 |
| jurisdiction CA-QC | 0.53 % | 0.06 to 1 % | 2 |
| jurisdiction CA-QC | 7,800,000 CAD (one figure) | one figure, no range | 1 |
| payroll band $2.5m to $5.0m (Manitoba notch) | 4.3 % (one figure) | one figure, no range | 1 |
| payroll band over $5.0m (Manitoba) | 2.15 % (one figure) | one figure, no range | 1 |
| payroll band exemption ($1,000,000 or less, CA-BC) | 1,000,000 CAD (one figure) | one figure, no range | 1 |
| payroll band over $1,500,000 (no exemption, CA-BC) | 1,500,000 CAD (one figure) | one figure, no range | 1 |
| year 2027 | 130,800 CAD (one figure) | one figure, no range | 1 |
| levy labour standards maximum remuneration | 103,000 CAD (one figure) | one figure, no range | 1 |
| levy CA-ON EHT exemption eligibility threshold | 5,000,000 CAD (one figure) | one figure, no range | 1 |
| levy CA-ON EHT exemption amount | 1,000,000 CAD (one figure) | one figure, no range | 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.
The sentence each figure was read from (16)
- Revenu Québec: Total Payroll Threshold and Health Services Fund Contribution Rate, read 2026-11-11:
For 2026 and subsequent years, the total payroll threshold for eligibility for a reduction of the health services fund contribution rate remains $7.8 million.
- Ontario: EHT tax exemption, read 2026-11-11:
Employers with more than $5 million in annual Ontario payroll are not eligible to claim the EHT exemption.
- Province of British Columbia: Employer health tax overview, read 2026-11-07:
remuneration of the associated employers is greater than $1,500,000, there is no exemption available to any of the employers.
- Ontario: EHT tax exemption, read 2026-11-11:
An eligible employer that commenced or ceased operations, amalgamated, or filed for bankruptcy after the beginning of the year must prorate the $5 million exemption threshold and the $1 million exemption amount, based on the number of days in the calendar year that the part-year employer is an eligible employer and has a permanent establishment in Ontario.
- 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
- WorkSafeBC: compensation-related maximum wage rates, read 2026-11-07:
The maximum wage rate for 2027, effective January 1, 2027, is $130,800.00.
- Revenu Québec: Contribution Related to Labour Standards, read 2026-11-07:
For 2026, the maximum remuneration subject to the contribution is $103,000.
- 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%
- Manitoba Finance: Health and Post-Secondary Education Tax Levy, read 2026-11-07:
4.3% on the amount in excess of $2.5 Million (notch provision)
- Manitoba Finance: 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)
- Newfoundland and Labrador Finance: 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.
- WorkSafeBC: 2026 premium rates, read 2026-11-11:
WorkSafeBC announces that the average base premium rate for 2026 is $1.55 per $100 of assessable payroll.
- 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 Québec: Contribution to the Workforce Skills Development and Recognition Fund, read 2026-11-07:
CONTRIBUTION TO THE WORKFORCE SKILLS DEVELOPMENT AND RECOGNITION FUND If your total payroll for the year is over $2 million, you are required to participate in workforce skills development for the year by allotting an amount representing at least 1% of your total payroll to eligible training expenditures.
- Revenu Québec: 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
9 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Ontario Ministry of Finance: Employer Health Tax, read 2026-10-02: every candidate on the page was refused
- Ontario: EHT remuneration, read 2026-09-12: every candidate on the page was refused
- Ontario: EHT filing how-tos, read 2026-09-12: every candidate on the page was refused
- Province of British Columbia: Employer health tax, read 2026-11-11: read in full and no accepted figure on the page
- Revenu Québec: Employer Contribution to the Health Services Fund, read 2026-10-12: 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
- WCB Alberta: how premiums are set, read 2026-09-12: every candidate on the page was refused
- Government of the Northwest Territories: Payroll Tax, read 2026-11-11: read in full and no accepted figure on the page
- the employer levy per jurisdiction, read 2026-09-12: 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).
11 of the 20 named sources that could be read published a usable figure; 9 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 10 figures, never sentences; 77 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 jurisdiction per levy with its rate, threshold, exemption and base, joined to that jurisdiction's workers' compensation average rate and maximum assessable earnings; the derivation is the TOTAL employer cost of a hire by province at a given salary - CPP plus EI plus the provincial levy plus the board premium - which is the number this site exists to give and which the CRA's Payroll Deductions Online Calculator does not compute, because none of these levies is federal.
It also carries the one inversion: in the Northwest Territories and Nunavut the payroll tax is levied on the EMPLOYEE and merely withheld by the employer
77 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (21)
- Ontario Ministry of Finance: Employer Health Tax(the publisher's own terms; quoted for reporting and comment)
- Ontario: EHT tax exemption(the publisher's own terms; quoted for reporting and comment)
- Ontario: EHT remuneration(the publisher's own terms; quoted for reporting and comment)
- Ontario: EHT filing how-tos(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 British Columbia: Employer health tax(the publisher's own terms; quoted for reporting and comment)
- Manitoba Finance: Health and Post-Secondary Education Tax Levy(the publisher's own terms; quoted for reporting and comment)
- Newfoundland and Labrador Finance: Health and Post Secondary Education Tax(the publisher's own terms; quoted for reporting and comment)
- Revenu Québec: Total Payroll Threshold and Health Services Fund Contribution Rate(the publisher's own terms; quoted for reporting and comment)
- Revenu Québec: Employer Contribution to the Health Services Fund(the publisher's own terms; quoted for reporting and comment)
- Revenu Québec: Contribution to the Workforce Skills Development and Recognition Fund(the publisher's own terms; quoted for reporting and comment)
- Revenu Québec: Contribution Related to Labour Standards(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)
- WorkSafeBC: 2026 premium rates(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 Alberta: rate setting(the publisher's own terms; quoted for reporting and comment)
- WCB Alberta: how premiums are set(the publisher's own terms; quoted for reporting and comment)
- Government of the Northwest Territories: Payroll Tax(the publisher's own terms; quoted for reporting and comment)
- Government of Nunavut: Payroll Tax(the publisher's own terms; quoted for reporting and comment)
- the employer levy per jurisdiction(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The CA Employer Levies carries 10 published figures read from 8 sources' own pages; the 4 published figures given by jurisdiction run from 1.23 to 7,800,000 CAD, read 11 November 2026.
11 of the 20 named sources read in full publish a figure; 9 publish none, read 11 November 2026.
CA Employer Levies, jurisdiction CA-BC: median 5.85 percent across 1 source, read 11 November 2026.
CA Employer Levies, jurisdiction CA-BC: median 1.55 CAD across 1 source, read 11 November 2026.
CA Employer Levies, jurisdiction CA-ON: median 1.23 CAD across 1 source, read 11 November 2026.
CA Employer Levies, jurisdiction CA-AB: median 1.46 CAD across 1 source, read 11 November 2026.
CA Employer Levies, jurisdiction CA-NL: median 2 percent across 1 source, read 11 November 2026.
CA Employer Levies, jurisdiction CA-QC: median 0.53 percent across 2 sources, read 11 November 2026.
CA Employer Levies, jurisdiction CA-QC: median 7,800,000 CAD across 1 source, read 11 November 2026.
CA Employer Levies, payroll band $2.5m to $5.0m (Manitoba notch): median 4.30 percent across 1 source, read 11 November 2026.
CA Employer Levies, payroll band over $5.0m (Manitoba): median 2.15 percent across 1 source, read 11 November 2026.
CA Employer Levies, payroll band exemption ($1,000,000 or less, CA-BC): median 1,000,000 CAD across 1 source, read 11 November 2026.
CA Employer Levies, payroll band over $1,500,000 (no exemption, CA-BC): median 1,500,000 CAD across 1 source, read 11 November 2026.
CA Employer Levies, year 2027: median 130,800 CAD across 1 source, read 11 November 2026.
CA Employer Levies, levy labour standards maximum remuneration: median 103,000 CAD across 1 source, read 11 November 2026.
CA Employer Levies, levy CA-ON EHT exemption eligibility threshold: median 5,000,000 CAD across 1 source, read 11 November 2026.
CA Employer Levies, levy CA-ON EHT exemption amount: median 1,000,000 CAD across 1 source, read 11 November 2026.
Cite as: "pdoccalculator.com CA Employer Levies", updated 2026-11-14, https://pdoccalculator.com/datasets/ca-employer-levies/.
Download the CSV (16 rows, computed 2026-11-14)
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Questions this data answers
What does the province charge the employer that the federal calculator never shows - a health or payroll tax, and the workers' compensation premium?
The CA Employer Levies carries 10 published figures read from 8 sources' own pages; the 4 published figures given by jurisdiction run from 1.23 to 7,800,000 CAD, read 11 November 2026.
Where do the figures in the CA Employer Levies come from?
Every figure is quoted from its source's own page and dated (last read 11 Nov 2026). 20 named sources were read and 11 publish a figure; the 9 that publish none are recorded as not published, never estimated.