The Health and Post Secondary Education Tax Levy (Payroll Tax)
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The Health and Post Secondary Education Tax Levy, also known as the Payroll Tax, is a tax paid by employers on remuneration paid to their employees 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 first $1 million is not a deduction)
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Effective January 1, 2008, the exemption threshold will be raised from $1 million to $1.25 million of annual payroll, and the $2 million threshold will be raised to $2.5 million.
For detailed information, please contact:
Manitoba Finance, Taxation Division
Tel: (204) 945-5603 or 1-800-782-0318 (Winnipeg)
(204) 726-6153 or 1-800-275-9290 (Brandon)
Web: www.gov.mb.ca/finance/taxation
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