Ontario Employer Health Tax Deferral 2025

On April 7, 2025, Ontario’s Ministry of Finance announced an optional EHT deferral for businesses impacted by tariffs from April 1 to October 1, 2025. The taxes for these months will be due on October 1, 2025.

The option to defer payment of ON EHT applies to taxes due between April 1, 2025, and October 1, 2025. Regular filing, payment activities, penalties and interest are resumed after the relief period ends.

Additional details can be found here: Ontario EHT Deferral

What does this mean for employers?

If you wish to defer your Ontario EHT payments, it is your responsibility to make a selection to defer the payment on each pay period during the above noted time frame.

Important: The deferral selection is for the current pay period only. Dayforce cannot defer a payment if this option is not saved prior to submitting the pay.

Tasks

  1. Click the Pay Period menu and click the Enter button for the pay period you want to work with.

  2. Enter your payroll as usual.

  3. Go to Payroll Preview page.Closed From the Process menu, select Payroll Preview. and select Company Totals.

  4. Obtain the ONT. EHT value displayed for the current pay period.

    Important: Dayforce cannot provide this value in the future.

    There is no EHT amount to defer for this pay period.  No amount will calculate until your Ontario wages exceed your EHT exemption amount.

    1. Notate this value for your records.

      Important: Dayforce cannot provide this value in the future.

    2. Go to the Government Relief Program page.Closed From the Process menu, select Government Relief Programs.

    3. Select the Defer payment to Ontario Employer Health Tax checkbox.

    4. Click Save.

      Your payment is deferred for the current pay period only.

  5. Submit your payroll as usual.

    When you select to defer the EHT payment, the Payroll Register Summary Report will display $0.01. This value is required to report the wages to EHT.

Next steps

After the deferral period, you are solely responsible for:

  1. Calculating and reconciling the EHT payments deferred.

  2. Remitting the deferred amounts prior to the deadlines communicated by the agency.

  3. Any late fees or penalties associated with the payments deferred.

To view the pay periods you selected to defer, go to the Government Relief Programs Report page.Closed From the Reports menu, select Government Relief Programs Report.