Editing Payroll tax (section)

===Canada===
{{See also|Taxation in Canada#Payroll taxes}}

The [[Northwest Territories]] in Canada applies a payroll tax of 2% to all employees. It is an example of the second type of payroll tax, but unlike in other jurisdictions, it is paid directly by employees rather than employers. Unlike the first type of payroll tax as it is applied in Canada, though, there is no basic personal exemption below which employees are not required to pay the tax.<ref>{{cite web|url=http://www.fin.gov.nt.ca/taxation/payroll/index.htm|title=1403 - Management Controls - July 2008|last=Cherie_Arrow|website=www.fin.gov.nt.ca|access-date=31 March 2018|archive-date=8 March 2015|archive-url=https://web.archive.org/web/20150308121024/http://www.fin.gov.nt.ca/taxation/payroll/index.htm|url-status=dead}}</ref>

[[Ontario government|Ontario]] applies a health premium tax to all payrolls on a sliding scale up to $900 per year.<ref>{{cite web|url=http://www.rev.gov.on.ca/english/taxes/healthpremium/rates.html|archive-url=https://archive.today/20110717175634/http://www.rev.gov.on.ca/english/taxes/healthpremium/rates.html|url-status=dead|archive-date=17 July 2011|title=Ontario Health Premium Rate Chart|website=gov.on.ca|access-date=31 March 2018}}</ref>