---
title: Employer Payroll Tax (EHT, HE Levy, HAPSET)
description: This article will summarize the specifics around Employer Payroll Tax (EHT, HE Levy, HAPSET).
---

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December 6, 2025

# Employer Payroll Tax (EHT, HE Levy, HAPSET)

## This article will summarize the specifics around Employer Payroll Tax (EHT, HE Levy, HAPSET).

**Employer payroll tax (EPT)** is a provincial payroll tax that applies once a business’s annual payroll exceeds a specific threshold. The system automatically calculates EPT and helps forecast your liability, reducing year-end surprises and supporting compliance.

#### Supported provinces

If an employee’s tax jurisdiction is not within the provinces listed below, they will be excluded from EHT (Employer Health Tax) calculations. Please contact your Customer Success Manager (CSM) for assistance in setting up employees who are taxed in provinces outside of your home office province.

EPT is currently supported in:

- **British Columbia** (Employer Health Tax)
- **Ontario** (Employer Health Tax)
- **Manitoba** (Health and Education Levy)
- **Newfoundland and Labrador** (HAPSET)

The system does not currently remit EPT payments. Users are responsible for submitting payments to their provincial tax authority.

#### What the system does

When EPT is enabled, the system:

- Calculates EPT automatically in each payroll run
- Applies the correct **thresholds and rates** based on the province of employment
- Forecasts total EPT obligations using **year-to-date earnings**
- Generates detailed EPT reports for filing and reconciliation

#### Default setup

No configuration is needed to start. If your business operates in a supported province, EPT is already enabled.

However, in some cases, you may want to adjust the system defaults—for example, if you:

- Expect seasonal or unusual changes in annual payroll
- Want to apply a custom **exemption amount**, **rate**, or **total remuneration**
- Operate across multiple provinces and need province-specific overrides

#### How to create an EHT override

You can enter custom EPT values in **Business settings \> EPT**.

### 1. Click **+ Add EHT Override**

This opens a form that allows you to adjust specific elements of the EHT calculation.

### 2. Complete the override form

| Field | Description |
| --- | --- |
| **Province** | Select the province the override applies to |
| **Type** | Choose the override type (e.g. annual remuneration, exemption amount, or rate) |
| **Override amount** | Enter the adjusted value for the selected type |
| **Effective from/to** | Define the time period the override applies to |
| **Notes** | (Optional) Add a comment for context or tracking purposes |

All fields marked with an asterisk (\*) are required.

### 3. Click **Save**

Your override will be saved and applied to future payroll runs within the effective date range.

#### Important notes about overrides

- Overrides apply **only to future payrolls**—they do not affect past runs
- Multiple overrides can be added if your business operates in more than one province
- You can return to the EHT tab to **edit or remove** overrides as needed

#### EPT reporting and forecasting

The system provides a downloadable **EPT report**, which includes:

- Total EPT calculated to date
- Forecasted year-end liability
- Breakdown by employee and pay period

Acccess Reports for EPT through the following path;

**Business Settings-\>Reports-\>Click Download for Employer Provincial Taxes report (EHT)**

Use this report to monitor progress toward provincial thresholds and prepare for year-end filings.

**Disclaimer:** This article is not intended to provide tax, legal, benefits, financial, or HR advice. Since laws and regulations are subject to change and may differ by location, please consult a legal or HR professional for personalized guidance.

 

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