Ontario Employer Health Tax is calculated on which remuneration?

• A. Salary
• B. Salary, Wages, Bonuses, Commissions, Taxable Benefits and Allowances
• C. Wages in lieu of notice only
• D. Vacation pay only

Answer: (B)

The main concept here is what counts as remuneration for the Ontario Employer Health Tax base. OEHT is calculated on the total remuneration paid or payable to employees for services performed in Ontario. That remuneration isn’t limited to salary; it includes wages, bonuses, commissions, taxable benefits, and allowances. These categories together capture the wide range of compensation an employer pays for services, and vacation pay, for example, is part of remuneration even if not listed separately.

So the base reflects all those forms of pay, not just one kind like salary or wages alone. The other options are too narrow—they exclude many types of compensation that OEHT takes into account.