Hewitt Associates - Provincial Comparative Benefits Chart > Health Insurance Premiums/ Employer Tax

Alberta	British Columbia	Manitoba
Single $44.00/month Family $88.00/month	Single $54.00/month Family (2) $96.00/month Family (>2) $108.00/month	4.3% of payroll between $1 million and $2 million 2.15% of total payroll if over $2 million
New Brunswick	Newfoundland	Northwest Territories
No premiums or employer tax	The Health and Post-secondary Education Tax is 4% of payroll between $600,000 and $700,000 or 2% over $500,000 if payroll exceeds $700,000.	No premiums or employer tax
Nova Scotia	Nunavut	Ontario
No premiums or employer tax	No premiums or employer tax	1.95% of payroll over $400K for eligible employers 0.98% to 1.95% of total payroll for non eligible employers * Employer responsible for costs ** Eligible employers generally include private-sector employers and some Crown corporations; non-eligible employers are generally public-sector employers
Prince Edward Island	Quebec	Saskatchewan
No premiums or employer tax	2.70% of payroll if $1 million or less; 2.70% to 4.26% of payroll if between $1 million and $5 million; 4.26% of payroll if more than $5 million * employer responsible for costs	No premiums or employer tax
Yukon
No premiums or employer tax