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
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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