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. Employers with total
remuneration in a year of $1 million or less are exempted. Associated groups
(associated corporations/certain corporate partnerships) must share the $1 million
exemption based on the total of their combined yearly payroll.
Total Yearly Payroll |
Tax Rate |
$1 Million or Less |
Exempt |
Between $1 Million and $2 Million |
4.3% on the Amount in Excess of $1 Million |
Over $2 Million |
2.15% of the Total Payroll (The $1 Million is not a
Deduction) |
Manitoba Tax Publications
Manitoba Tax Forms
Interest Rates
Manitoba's Statutory Publications
- For information on how to obtain copies of The Health and Post Secondary Education Tax
Levy Act and Regulation.
Questions? - Contact Us
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