Government: The Health and Post Secondary Education
Tax Levy (Payroll Tax)

Taxes: Corporate Retail Payroll Capital Comparison Federal Municipal

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 $1.25 million or less are exempted. 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
Over $2.5 million	2.15% of the Total Payroll (The first $1.25 million is not a deduction)

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

Competitiveness, Training and Trade

Government: The Health and Post Secondary Education
Tax Levy (Payroll Tax)

For detailed information, please contact:

Search for Business Information:

Competitiveness, Training and Trade

Government: The Health and Post Secondary Education Tax Levy (Payroll Tax)

For detailed information, please contact:

Search for Business Information:

Government: The Health and Post Secondary Education
Tax Levy (Payroll Tax)