\uc5ec\ub290 \ud574\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc62c\ud574\ub3c4 \uc9c0\ub09c 2\uc6d4 28\uc77c\ub85c 2018\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 \uc62c\ud574\ubd80\ud130 \uc0c8\ub86d\uac8c \uc2dc\ud589\ub418\ub294 EHT (Employer Health Tax)\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc900\ube44\ub97c \ud574\uc57c \ud55c\ub2e4. \uc624\ub298\uc740 \uc0c8\ub86d\uac8c \uc2dc\ud589\ub418\ub294 \uc774EHT\uc5d0 \ub300\ud574 \uac04\ub7b5\ud558\uac8c \uc54c\uc544\ubcf4\ub3c4\ub85d \ud558\uaca0\ub2e4.<\/p>\n

Employer Health Tax\ub780?
\nEmployer 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\u00a0 \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.<\/p>\n

Employer Health Tax \uacfc\uc138 \ub300\uc0c1
\nEHT\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
\n\u2022 \ucd1d \uc9c0\ubd88 \uae09\uc5ec\uc561\uc774 $500,000 \uc774\ud558\uc778 \uacbd\uc6b0 \uace0\uc6a9\uc8fc\ub294\u00a0 EHT\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\ub294\ub2e4.
\n\u2022 \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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \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.
\n\u2022 \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 :
\n\u2022 2.925% x ($ 800,000 – $ 500,000) = $ 8,775
\n\u2022 \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.
\n\u2022 \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.
\n\u2022 1.95% x $1,550,000 = $30,225
\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

Employer Health Tax\ub4f1\ub85d \ubc29\ubc95
\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. 2018\ub144\ub3c4 \uae09\uc5ec \ucd1d\uc561\uc774 $600,000\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 2019\ub144 EHT\ub97c \ubbf8\ub9ac \uc608\ub0a9\ud558\uc5ec\uc57c \ud55c\ub2e4.
\n\uc774\ub807\uac8c \uc608\ub0a9\uc744 \ud558\uc5ec\uc57c \ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 2019 \ub144 5 \uc6d4 15 \uc77c\uae4c\uc9c0 \ubc18\ub4dc\uc2dc EHT account\ub97c \ub4f1\ub85d\ud574\uc57c \ud558\uba70, 2019\ub144\uc5d0 EHT\ub97c \uc9c0\ubd88\ud558\uc9c0 \uc54a\ub294 \uace0\uc6a9\uc8fc(\ucd1d \uae09\uc5ec $500,000\uc774\uc0c1 $600,000\ubbf8\ub9cc) \ub77c \ud558\ub354\ub77c\ub3c4 2019 \ub144 12 \uc6d4 31 \uc77c\uae4c\uc9c0\ub294 EHT account\ub97c \ub4f1\ub85d\ud574\uc57c \ud55c\ub2e4.<\/p>\n

Employer Health Tax \uc2dc\ud589 \uc77c\uc815
\n2019 \ub144 1 \uc6d4 7 \uc77c \u2013 \ub4f1\ub85d \uc624\ud508
\n2019 \ub144 5 \uc6d4 15 \uc77c \u2013 2019\ub144 \uc608\ub0a9\ub300\uc0c1 \uace0\uc6a9\uc8fc\uc758 \uacc4\uc815 \ub4f1\ub85d \ub9c8\uac10
\n2019 \ub144 6 \uc6d4 15 \uc77c \u2013 \uc608\ub0a9\uae08 \ub0a9\ubd80 \uae30\ud55c\uc77c
\n2019 \ub144 12 \uc6d4 31 \uc77c \u2013 \uae30\ud0c0 \uacfc\uc138 \ub300\uc0c1 \uace0\uc6a9\uc8fc\uc758 \ub4f1\ub85d \ub9c8\uac10
\n2020 \ub144 3 \uc6d4 31 \uc77c \u2013 \uae09\uc5ec \uc9c0\ubd88 \uc790\ub8cc \uc81c\ucd9c \ub9c8\uac10 \ubc0f \uc138\uae08 \ubcf4\uace0<\/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

\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

<\/p>\n

<\/a><\/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 2018\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 \uc62c\ud574\ubd80\ud130 \uc0c8\ub86d\uac8c \uc2dc\ud589\ub418\ub294 EHT (Employer Health Tax)\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc900\ube44\ub97c \ud574\uc57c \ud55c\ub2e4. \uc624\ub298\uc740 \uc0c8\ub86d\uac8c \uc2dc\ud589\ub418\ub294 \uc774EHT\uc5d0 \ub300\ud574 \uac04\ub7b5\ud558\uac8c … Read more<\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[26,7],"tags":[],"class_list":["post-4060","post","type-post","status-publish","format-standard","hentry","category-accnt-column","category-column"],"_links":{"self":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/comments?post=4060"}],"version-history":[{"count":2,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4060\/revisions"}],"predecessor-version":[{"id":4063,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/4060\/revisions\/4063"}],"wp:attachment":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/media?parent=4060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/categories?post=4060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/tags?post=4060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}