Bill 47 repeals or amends some provisions of the previous Bill 148 (Fair Workplaces, Better Jobs Act, 2017). The Bill amends the Employment Standards Act, 2000.
Read the updated Employment Standards Act here.
For an effective and easy-to-read summary of changes affected by Bill 47, click here.
The employer health tax is an annual tax on B.C. remuneration paid to employees and former employees in a calendar year beginning on January 1, 2019.
Read more about the legislation changes.
Employers are required to deduct from their employees EI Premiums from insurable earnings and CPP contributions from pensionable earnings. Employers are also required to contribute an amount equal to the CPP contributions deducted from their employees and pay 1.4 times the amount of the employee's EI premium.
EI Premium Rates and Maximums: Refer to the new rates here.
CPP Contribution Rates, Maximums and Exemptions: Refer to the new rates here.
TD1 is a form used to determine the amount of tax to be deducted from an employee's employment income. These new forms are to be used for wages paid on January 1, 2019 or later.
Get a copy of the 2019 TD1 Federal and Provincial forms here.