The party also wants to phase in changes to the Employer Health Tax, a business payroll tax that ranges between roughly 1 to 2 per cent, depending on the amount paid out to employees annually. In the second year of an NDP mandate, the party would lower the cap for exemptions on this tax, so that businesses with payrolls over $3 million would no longer qualify. The following year, the cap shrinks to include only businesses with payrolls under $1.5 million.