Associate vs Employee Cost Calculator

What your clinic keeps under each structure, given the same amount of billings. Employing someone means you bill the patient and carry the wage plus employer costs. A percentage split means you bill the patient and pay out a share. Room rental means the practitioner bills the patient and pays you rent. Those are three different businesses, so comparing the split percentage against the hourly wage on its own tells you very little.

No, and no calculator can. Worker classification is decided by the working relationship itself, and the CRA can reassess a clinic that has it wrong. This tool models cost once you know the structure. Deciding which structure the facts actually support is a conversation with your accountant.

Ontario exempts the first $1,000,000 of payroll for eligible employers whose Ontario payroll is under $5 million. Most wellness clinics are nowhere near that, so their EHT is genuinely zero. The calculator only applies EHT once you tell it your total payroll is above the exemption. Tools that apply EHT to a small clinic are usually running on the old $490,000 exemption, which has not applied since 2019.

Workplace insurance and anything specific to your clinic. WSIB coverage is not mandatory for every Ontario business, rates are set per business activity, and whether it follows a contractor depends on a status ruling rather than the contract, so it is not something a general calculator can put a useful number on. If you carry coverage, add your own premium to the employer figure. Space, equipment and admin time are also excluded, since those rarely change with how you pay someone.

If the clinic share is structured as something the clinic supplies to the practitioner, such as rent, reception, or use of the facilities, that supply can be taxable even though the practitioner's own treatment services are exempt. HST then lands on the clinic share, and a practitioner making exempt supplies generally cannot recover it, so it is a real cost rather than a wash. The wording of the agreement drives the result, which is why it is a checkbox here and not an assumption.

No. It stops at the clinic's cost and the practitioner's gross earnings before personal income tax. Personal tax depends on their other income, deductions and credits, none of which belong in a clinic costing tool. For a sole proprietor's own set-aside, the Practice Money Tracker estimates that separately.

Ontario, using verified 2026 federal and Ontario figures. The rate data is stored per province, so adding another one is a data change rather than a rebuild. Quebec needs more than new numbers, because QPP replaces CPP and QPIP has no equivalent elsewhere.