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Health and Post Secondary Education Tax (Payroll Tax)
  • Payroll tax, at a rate of 2%, is payable by employers who’s annual remuneration in this province exceeds a predetermined exemption threshold.

  • Effective January 1, 2008 the exemption threshold has been increased to $1 million for all employers.
     
  • Employers should note that these thresholds are applicable for the 2008 year.
     
  • Employers who are associated with other corporations, or who are in partnership with other employers and remuneration to employees, are required to file an allocation agreement for the purposes of allocating the exemption threshold.

  Health and Post Secondary Education Tax - Regular (PDF)
  Tax e-Filing

  Health and Post Secondary Education Tax Bulletin 2008
(PDF)
  Health and Post Secondary Education Tax
Bulletin 2003
(PDF)
  April 29, 2008 - Newfoundlanders and Labradorians to Benefit from More Tax Cuts and Fee Reductions
  Tax Information Bulletins - Health and Post Secondary Education Tax
  Health & Post Secondary Education Tax Act

For more information on the payroll tax please review our Tax Information Bulletins or contact the Tax Administration Branch

Department of Finance
Taxation and Fiscal Policy Branch
P.O. Box 8700
St. John's, Newfoundland
A1B 4J6
Telephone: (709) 729-6297 or 1-877-729-6376
Collection Inquiries: 1-877-729-1695
Fax: (709) 729-2856
E Mail: taxadmin@mail.gov.nl.ca
 

  Back to Business Tax

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