Final answer:
Non-profit organizations, including welfare groups, churches, hospitals, and schools, along with certain Crown corporations and small businesses below a payroll threshold, are eligible for the Ontario Employer Health Tax exemption. Private hospitals and governmental agencies' eligibility would depend on specific criteria outlined by the Ontario government.
Step-by-step explanation:
In Ontario, various types of employers may be eligible for the Employer Health Tax (EHT) exemption. Specifically, the types of employers that could be eligible include:
Small businesses with limited payrolls that fall beneath a certain threshold.
Non-profit organizations, which operate to fulfill a societal need and reinvest any profits back into the organization to expand services provided to members or participants.
Charitable organizations that have been registered and adhere to specific regulations for the betterment of the public.
Some Crown corporations that are eligible under specific provisions.
With this in mind, non-profit organizations, including those involved in welfare, churches, hospitals, and schools, often qualify for the EHT exemption. However, the eligibility of a private hospital or governmental agency like Health and Social Services would depend on their specific circumstances and whether they meet the criteria set by the Ontario government.
Moreover, it is essential for any employer, regardless of the number of employees or the nature of the organization, to comply with the employer mandate if they have more than 50 employees. This mandate requires that health insurance is offered to their employees. Failure to adhere to this could lead to penalties.