{"id":57914,"date":"2022-03-07T23:26:26","date_gmt":"2022-03-08T07:26:26","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=57914"},"modified":"2022-03-10T17:47:46","modified_gmt":"2022-03-11T01:47:46","slug":"employer-health-tax-eht","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=57914","title":{"rendered":"Employer Health Tax, EHT"},"content":{"rendered":"

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\uc5ec\ub290 \ud574\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc62c\ud574\ub3c4 \uc9c0\ub09c 2\uc6d4 28\uc77c\ub85c 2021\ub144\ub3c4 \uae09\uc5ec\ub0b4\uc5ed\uc2e0\uace0(T4 information return) T4 \uc2e0\uace0\uac00 \uc885\ub8cc\ub418\uc5c8\ub2e4. T4\ub97c \ubc1c\uae09\ubc1b\uc740 \uadfc\ub85c\uc790\ub4e4\uc740 \uc774 \uc790\ub8cc\ub97c \ubc14\ud0d5\uc73c\ub85c 4\uc6d4\ub9d0\uae4c\uc9c0 \uac1c\uc778\uc18c\ub4dd \uc2e0\uace0\ub97c \ud558\uace0 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uba74 \uad6d\uc138\uccad\uc5d0 \ub300\ud55c \uac1c\uc778\uc758 \uc138\ubb34\ub97c \ub2e4\ud558\uac8c \ub41c\ub2e4. \ud558\uc9c0\ub9cc \uace0\uc6a9\uc8fc\ub4e4\uc740 \uc9c1\uc6d0\ub4e4\uc758 \uae09\uc5ec\ub0b4\uc5ed\uc2e0\uace0(T4 information return)\uc774\uc678\uc5d0\ub3c4 3\uc6d4 31\uc77c\uae4c\uc9c0 \ubcf4\uace0 \ubc0f \ub0a9\ubd80\uac00 \ub418\uc5b4\uc57c \ud558\ub294EHT (Employer Health Tax)\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc900\ube44\ub97c \ud574\uc57c \ud55c\ub2e4. \uc624\ub298\uc740 EHT\uc5d0 \ub300\ud574 \uac04\ub7b5\ud558\uac8c \uc54c\uc544\ubcf4\ub3c4\ub85d \ud558\uaca0\ub2e4.<\/p>\n

Employer Health Tax\ub780?<\/strong><\/p>\n

Employer Health Tax(EHT)\ub2942019 \ub144 1 \uc6d4 1 \uc77c\ubd80\ub85c BC\uc8fc\uc5d0 \uc0b4\uace0 \uc788\ub294 \ubaa8\ub4e0 \uac70\uc8fc\uc790\uac00 \ub0a9\ubd80\ud558\uace0 \uc788\ub294 \uc758\ub8cc \ubcf4\ud5d8\ub8cc(MSP)\ub97c \ub300\uc2e0\ud558\uc5ec \uace0\uc6a9\uc8fc\uc5d0\uac8c \uc0c8\ub86d\uac8c \ubd80\uacfc\ub418\ub294 \uc138\uae08 \uc81c\ub3c4\ub85c \ud574\ub2f9 \uace0\uc6a9\uc8fc\ub4e4\uc740 2019\ub144 1\uc6d41\uc77c\uc744 \uc2dc\uc791\uc73c\ub85c \ub9e4\ud574 \ub0a9\ubd80\uc758 \uc758\ubb34\ub97c \uc9c0\uac8c \ub41c\ub2e4. EHT\ub294 \uc0c1\uc5ec\uae08, \uc218\uc218\ub8cc, \uace0\uc6a9\uc8fc\ub97c \ud1b5\ud574 \uc9c0\ubd88\ub41c \ud301, \uace0\uc6a9\uc8fc\uac00 \ubd80\ub2f4\ud574\uc8fc\ub294 RRSP \ubc0f \uae30\ud0c0 \uacfc\uc138 \ud61c\ud0dd\uc744 \ud3ec\ud568\ud558\ub294 \uace0\uc6a9 \uc18c\ub4dd\uc5d0 \ub530\ub77c \uacc4\uc0b0\ub41c \uae09\uc5ec\uc5d0 \ubd80\uacfc\ub418\ub294 \uc138\uae08\uc774\ub2e4. \ud68c\uc0ac\uc5d0\uc11c \uc784\uc9c1\uc6d0 \uc804\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \ud55c \ud574\uc758 \ucd1d \uae09\uc5ec\uac00 $500,000 \ubbf8\ub9cc\uc778 \uace0\uc6a9\uc8fc\ub294 \uba74\uc81c\uac00 \ub418\uc9c0\ub9cc, \uc5f0\uac04 \uc9c0\uae09\ub418\ub294 \uae09\uc5ec\uac00 $500,000\ub97c \ucd08\uacfc\ud558\ub294 \uace0\uc6a9\uc8fc\ub294 \ub0a9\ubd80\ub300\uc0c1\uc774 \ub41c\ub2e4. \ub2e8, \uc790\uc120 \ub2e8\uccb4 \ubc0f \ube44\uc601\ub9ac \ub2e8\uccb4\ub294 \uc5f0\uac04 \ucd1d \uc784\uae08 \uc9c0\uae09\uc561\uc774 $1,500,000\uac00 \ub420 \ub54c\uae4c\uc9c0 EHT\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub41c\ub2e4. \ucd1d \uae09\uc5ec\uac00 $500,000\uac00 \ub418\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0 EHT\ub97c \ub4f1\ub85d\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\uc9c0\ub9cc \ud55c \ubc88 \ub4f1\ub85d\uc744 \ud55c \ud6c4 \ubcf4\uace0\ub97c \ud558\uc600\ub2e4\uba74 \ub2e4\uc74c \uc5f0\ub3c4\uc5d0 \ucd1d \uae09\uc5ec\uac00 $500,000\uc774 \ub118\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0\uc5d0\ub3c4 Nil return\uc73c\ub85c \ubcf4\uace0\ub97c \ud574\uc57c \ud55c\ub2e4.<\/p>\n

Employer Health Tax \uacfc\uc138 \ub300\uc0c1<\/strong><\/p>\n

EHT\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \ub300\uc0c1\uc740 \uac1c\uc778, \ubc95\uc778, \ud30c\ud2b8\ub108\uc2ed, \uc2e0\ud0c1 \ub610\ub294 \uc815\ubd80\ub97c \ud3ec\ud568\ud55c \uace0\uc6a9\uc778\uc744 \ub450\uace0 \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\ub294 \ubaa8\ub4e0 \uace0\uc6a9\uc8fc\uc774\ub2e4. \uadf8\ub7ec\ub098 \ud569\uc791 \ud22c\uc790 \ud68c\uc0ac(joint venture)\uc758 \uacbd\uc6b0 \ub300\ud45c\uc790\uac00 EHT\uc758 \ubd80\uacfc \ub300\uc0c1\uc740 \uc544\ub2c8\ub098 \uac1c\ubcc4 \ud22c\uc790\uc790\ub4e4\uc774 \uace0\uc6a9\uc8fc\ub85c \uac04\uc8fc\ub41c\ub2e4.<\/p>\n

\ucd1d \uc9c0\ubd88 \uae09\uc5ec\uc5d0 \ub530\ub978 \uc138\uae08 \ub0a9\ubd80\uc561<\/strong><\/p>\n

\ucd1d \uc9c0\ubd88 \uae09\uc5ec\uc561\uc774 $500,000 \uc774\ud558\uc778 \uacbd\uc6b0 \uace0\uc6a9\uc8fc\ub294 EHT\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\ucd1d \uc9c0\ubd88 \uae09\uc5ec\uc561\uc774 $500,000\uc5d0\uc11c $1,500,000 \uc0ac\uc774\uc778 \uacbd\uc6b0 \ud68c\uc0ac\uac00 \uc9c0\ubd88\ud55c \ucd1d \uae08\uc561\uc5d0\uc11c \uba74\uc81c \uc561 $500,000\uc744 \ube80 \ub098\uba38\uc9c0 \uae08\uc561\uc758 2.925%\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc744 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 \uace0\uc6a9\uc8fc A\uac00 \ud55c \ud574 \ub3d9\uc548 \uc9c0\uae09\ud55c \uae09\uc5ec\uac00 \ucd1d $ 800,000\ub77c\uba74, \uace0\uc6a9\uc8fc A\uc758 Employer Health Tax\uacc4\uc0b0\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4:<\/p>\n

2.925% x ($ 800,000 – $ 500,000) = $ 8,775<\/p>\n

\ucd1d \uc9c0\ubd88 \uae09\uc5ec\uc561\uc774 $1,500,000 \uc774\uc0c1\uc778 \uacbd\uc6b0 \uace0\uc6a9\uc8fc\ub294 \uba74\uc81c \uae08\uc561 $500,000 \uc5c6\uc774, \uc804\uccb4 \uc9c0\ubd88 \uae09\uc5ec\uc561\uc758 1.95%\ub97c \uc138\uae08\uc73c\ub85c \ub0a9\ubd80\ud558\uac8c \ub41c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 \uace0\uc6a9\uc8fc B\uac00 \ud55c \ud574 \ub3d9\uc548 \uc9c0\uae09\ud55c \uae09\uc5ec\uac00 $1,550,000\uc774\ub77c\uba74 \ub0a9\ubd80\ud560 \uc138\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n

1.95% x $1,550,000 = $30,225<\/p>\n

\ub9cc\uc57d \ud55c \ud68c\uc0ac\uc5d0\uc11c \uc9c0\uae09\ud55c \ucd1d \uae09\uc5ec\uc561\uc774 $500,000\uc744 \ub118\uae30\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uad00\uacc4\uc0ac(Related party)\ub4e4\uc5d0\uc11c \uc9c0\uae09\ud55c \uae09\uc5ec\uc561\uacfc\uc758 \ucd1d \ud569\uacc4\uac00 $500,000\uc744 \ucd08\uacfc\ud560 \uacbd\uc6b0\uc5d0 \uba74\uc81c\uae08\uc561 $500,000\uc744 \ud574\ub2f9 \uad00\uacc4\ud68c\uc0ac\ub4e4\uacfc \ub098\ub220 \uc368\uc57c\ub9cc \ud55c\ub2e4.<\/p>\n

\uc124\ub9bd\ub41c \uc9c0 1\ub144\uc774 \uc548\ub418\ub294 \ud68c\uc0ac\uc758 \uacbd\uc6b0 $500,000\uc758 \uba74\uc81c\uae08\uc561\uc744 \ub2e4 \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \uac83\uc774 \uc544\ub2c8\uace0 365\uc77c \uc911 \ube44\uc988\ub2c8\uc2a4\ub97c \uc6b4\uc601\ud55c \ub0a0\uc9dc\ub9cc\ud07c \ube44\ub840\ud558\uc5ec \uc0ac\uc6a9\ud560 \uc218 \uc788\uac8c \ub41c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 \uace0\uc6a9\uc8fc A\uac00 2021\ub144 \uc911 \ube44\uc988\ub2c8\uc2a4\ub97c \uc124\ub9bd\ud558\uc5ec \uc6b4\uc601\ud55c \ub0a0\uc9dc\uac00 100\uc77c \uc77c \uacbd\uc6b0, \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \uba74\uc81c \uae08\uc561\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n

$500,000 x (100 days\/365 days) = $136,986.30<\/p>\n

 <\/p>\n

Employer Health Tax\ub4f1\ub85d \ubc29\ubc95<\/strong><\/p>\n

\uacfc\uc138 \ub300\uc0c1 \uace0\uc6a9\uc8fc\ub294 \uba3c\uc800 eTaxBC\uc628\ub77c\uc778 gov.bc.ca\/employerhealthtax \ub97c \ud1b5\ud574 EHT\uacc4\uc815\uc744 \ub4f1\ub85d\ud574\uc57c \ud55c\ub2e4. \ub9cc\uc57deTaxBC \uacc4\uc815\uc774 \uc774\ubbf8 \uc788\ub294 \uacbd\uc6b0\ub77c\uba74 \ub4f1\ub85d\ud55c EHT \uacc4\uc815\uc744 \ucd94\uac00\ud558\uae30\ub9cc \ud558\uba74 online\uc73c\ub85c EHT\uc758 \ubcf4\uace0\uc640 \ub0a9\ubd80\uac00 \uac00\ub2a5\ud558\ub2e4.<\/p>\n

\uc608\ub0a9 \uad00\ub828<\/strong><\/p>\n

\uc804 \ub144\ub3c4\uc5d0 \ub0b8 EHT \uae08\uc561\uc774 $2,925 \uc774\uc0c1\uc774\ub77c\uba74 \ub2e4\uc74c \ub144\ub3c4\uc5d0\ub294 \ucd1d 4 \ubd84\uae30\uc5d0 \uac78\uccd0\uc11c \uc608\ub0a9\uc744 \ud574\uc57c \ud55c\ub2e4. 6\uc6d4 15\uc77c, 9\uc6d4 15\uc77c, 12\uc6d4 15\uc77c, \uadf8\ub9ac\uace0 3\uc6d4 31\uc5d0 \ub9c8\uc9c0\ub9c9\uc73c\ub85c \ub0a8\uc740 \uae08\uc561\uc744 \ub0a9\ubd80\ud558\uba74 \ub41c\ub2e4. \ub9e4 \ubd84\uae30\ub9c8\ub2e4 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc608\ub0a9\uae08\uc758 \uae08\uc561\uc740 \uc544\ub798 \ub450\uac00\uc9c0 \uc635\uc158 \uc911 \uc801\uc740 \uae08\uc561\uc744 \ub0b4\uac8c \ub41c\ub2e4.<\/p>\n

\uc804\ub144\ub3c4 EHT \uae08\uc561\uc758 25%, \ud639\uc740<\/p>\n

\uc62c\ud574 \uc608\uc0c1 \ub0a9\ubd80 \uae08\uc561\uc758 25%<\/p>\n

\uc62c\ud574 \uc608\uc0c1 \ub0a9\ubd80 \uae08\uc561\uc758 25%\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc608\ub0a9\uc744 \ud558\uc600\ub2e4\uac00 \uc2e4\uc81c \ub0b4\uc57c \ud558\ub294 \uae08\uc561\ubcf4\ub2e4 \uc801\uac8c \ub0b4\uac8c \ub41c \uacbd\uc6b0\uc5d0\ub294 \uc57d\uac04\uc758 \ud398\ub110\ud2f0\uac00 \ubd80\uacfc\ub41c\ub2e4.<\/p>\n

 <\/p>\n

BC\uc8fc\uc5d0\uc11c \uace0\uc6a9\uc8fc\ub85c \uc788\ub2e4\uba74 \uc790\uc2e0\uc758 \uc0ac\uc5c5\uccb4\uac00 Employer Health Tax \ub4f1\ub85d\ub300\uc0c1\uc778\uc9c0, \ub4f1\ub85d\uc744 \ud574\uc57c\ud55c\ub2e4\uba74 \uc5b4\ub5bb\uac8c \ud574\uc57c\ud558\ub294\uc9c0 \ub4f1 \uc774\uc640 \uad00\ub828\ub41c \uaddc\uc815\ub4e4\uc744 \uc219\uc9c0\ud558\uace0 \ub2f4\ub2f9 \ud68c\uacc4\uc0ac\uc5d0\uac8c \uc870\uc5b8\uc744 \uad6c\ud558\uc5ec \ubd88\uc774\uc775\uc744 \ub2f9\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc720\uc758\ud558\uc5ec\uc57c \uaca0\ub2e4.<\/p>\n

 <\/p>\n

\uc704 \ub0b4\uc6a9\uc740 \uc77c\ubc18\uc801\uc778 \uc0ac\uc2e4\uc774\uba70, \ud2b9\uc815 \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc744 \ub300\uc6a9\ud574\uc11c \uc0ac\uc6a9\ub420 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.)<\/p>\n

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body_font_size=”15px” body_line_height=”1.5em” meta_font_size=”12px” meta_line_height=”1em” custom_margin=”||||false|false” custom_padding=”||||false|false” global_colors_info=”{}”][\/et_pb_blog][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_16″ _builder_version=”4.6.5″ _module_preset=”default” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false” border_color_right=”rgba(0,0,0,0)” locked=”off” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

\uc5ec\ub290 \ud574\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc62c\ud574\ub3c4 \uc9c0\ub09c 2\uc6d4 28\uc77c\ub85c 2021\ub144\ub3c4 \uae09\uc5ec\ub0b4\uc5ed\uc2e0\uace0(T4 information return) T4 \uc2e0\uace0\uac00 \uc885\ub8cc\ub418\uc5c8\ub2e4. T4\ub97c \ubc1c\uae09\ubc1b\uc740 \uadfc\ub85c\uc790\ub4e4\uc740 \uc774 \uc790\ub8cc\ub97c \ubc14\ud0d5\uc73c\ub85c 4\uc6d4\ub9d0\uae4c\uc9c0 \uac1c\uc778\uc18c\ub4dd \uc2e0\uace0\ub97c \ud558\uace0 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uba74 \uad6d\uc138\uccad\uc5d0 \ub300\ud55c \uac1c\uc778\uc758 \uc138\ubb34\ub97c \ub2e4\ud558\uac8c \ub41c\ub2e4. \ud558\uc9c0\ub9cc \uace0\uc6a9\uc8fc\ub4e4\uc740 \uc9c1\uc6d0\ub4e4\uc758 \uae09\uc5ec\ub0b4\uc5ed\uc2e0\uace0(T4 information return)\uc774\uc678\uc5d0\ub3c4 3\uc6d4 31\uc77c\uae4c\uc9c0 \ubcf4\uace0 \ubc0f \ub0a9\ubd80\uac00 \ub418\uc5b4\uc57c \ud558\ub294EHT (Employer Health Tax)\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc900\ube44\ub97c \ud574\uc57c \ud55c\ub2e4. \uc624\ub298\uc740 EHT\uc5d0 \ub300\ud574 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[62],"tags":[87,61,79,71,89,72,83,86,81,80,82,84,77,85,74,78,73,57,93],"class_list":["post-57914","post","type-post","status-publish","format-standard","hentry","category-lee-jung","tag-87","tag-61","tag-79","tag-71","tag-89","tag-72","tag-83","tag-86","tag-81","tag-80","tag-82","tag-84","tag-77","tag-85","tag-74","tag-78","tag-73","tag-57","tag-93"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/57914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=57914"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/57914\/revisions"}],"predecessor-version":[{"id":57918,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/57914\/revisions\/57918"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=57914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=57914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=57914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}