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Government: The Health and Education Levy (HE)

Taxes: Corporate | Retail | Payroll | Capital | Comparison | Federal | Municipal

The Health and Post Secondary Education Tax Levy (HE Levy) is a tax imposed on remuneration that is paid to employees.  The HE Levy 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


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 first $1.25 million is not a deduction)

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 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)

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