- Payroll tax, at a rate of 2%, is payable by employers whose annual remuneration in this province exceeds a predetermined exemption threshold.
- Effective January 1, 2019 the exemption threshold has been increased from $1.2 million to $1.3 million for all employers.
- 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.
- Tax e-Filing
- Health and Post Secondary Education Tax Bulletin 2011 (20 KB)
- April 29, 2008 – Newfoundlanders and Labradorians to Benefit from More Tax Cuts and Fee Reductions
- Tax Information Bulletins – Health and Post Secondary Education Tax
- Revenue Administration Act
For more information on the payroll tax please review our Tax Information Bulletins or contact the Tax Administration Division.
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