Taxation Division
To view PDF files, you must have a copy of the Adobe Acrobat Reader which is available as a free download.
Need more info?
E-mail or call us at
Manitoba Finance-Taxation Division
(204) 945-5603
Manitoba Toll Free
1-800-782-0318
The Health and Post Secondary Education Tax Levy
The Health and Post Secondary Education Tax Levy, known as the payroll tax, is a tax imposed on remuneration that is paid to employees. The payroll tax is paid by employers with a permanent establishment in Manitoba. Effective January 1, 2008, employers with total remuneration in a year of $1.25 million or less are exempted (see note below). Associated groups (associated corporations/certain corporate partnerships) must share the $1.25 million exemption based on the total of their combined yearly payroll.
| Total Yearly Payroll | Tax Rate |
| $1.25 Million or Less | Exempt |
| Between $1.25 Million and $2.5 Million | 4.3% on the amount in excess of $1.25 Million (notch provision) |
| Over $2.5 Million | 2.15% of the total payroll (The $1.25 Million is not a deduction) |
Please note: Employers that do not maintain a permanent establishment in Manitoba during an entire year are required to prorate the amount of the exemption or notch provision (as the case may be) for that year. For more information please see Bulletin No. HE 001
Manitoba Tax Publications
