The British Columbia government has introduced legislation – Bill 44, Budget Measures Implementation (Employer Health Tax) Act, 2018 – which sets out the Employer Health Tax (EHT) announced in the province’s 2018 budget. The EHT is an annual tax on remuneration paid to British Columbia employees and former employees in a calendar year. It will eventually replace Medical Services Plan premiums in the province, which have traditionally been borne by individual British Columbians, although such payments are often covered by employer benefit plans. Subject to exemptions targeted largely to small businesses, employers will be required to register for the EHT in January 2019 and begin remitting that year. The legislation will apply differently to employers with smaller British Columbia remuneration above $500,000, employers who establish or cease having a permanent establishment in British Columbia, and to charitable and non-profit employers.