Manitoba Provincial Payroll Information
This page provides provincial payroll information for the province of Manitoba. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here.
Note: This information is meant to serve as a guide only. Readers are encouraged to consult the full legislation of the Manitoba Employment Standards Code. Here are some online resources:
- Guide to the Employment Standards - Government of Manitoba
- Employment Standards Code - Government of Manitoba
- Employment Standards Code - CanLII
Choose a Topic:
TD1 Credits Minmum Wage Hours of work Worker's Compensation Leaves Statutory Holidays Minimum Age Pay Statements Terminations Vacationable Earnings Provincial Health
TD1 Credits (Basic Personal Amounts)
Each individual employed in Canada may claim federal and provincial basic personal amounts on their TD1 forms, which are used to calculate income tax credits for payroll withholding purposes.
- TD1 - Basic Personal Amount - Every person employed in Manitoba and every pensioner residing in Manitoba can claim the personal exemption amount of $15,780 for 2026 (no change from 2025).
- Federal Basic Exemption - The Federal Basic Exemption amount is $16,452 in 2026 (up from $16,129 in 2025).
Minimum Wage in Manitoba
The province of Manitoba has two wage rate standards as follows:
| Parties Applicable | Wage Rate |
|---|---|
| General | $16.00 as of October 1, 2025 (will increase on October 1, 2026 based onthe Consumer Price Index). |
Hours of Work in Manitoba
Certain employees are excluded from some hours of work provisions, including government employees, certain commissioned salespersons, and businesses where all employees are family members.
| Period | Standard |
|---|---|
| Maximum Hours | 8 hours per day and 40 hours per week, unless an averaging agreement or permit has been approved. |
| Overtime | Any hours worked over 8 hours per day or 40 hours per week, whichever results in more overtime hours. |
| Overtime Rate | 1.5 times the employee's regular wage rate. |
| Break Period | At least 30 minutes of unpaid break after every 5 consecutive hours worked. |
| Rest Period | At least 24 consecutive hours of rest each week. |
Worker's Compensation in Manitoba
The Maximum Assessable Earnings amount for 2026 is $171,500 (up from $167,050 in 2025). Employers must report payroll and remit premiums to the Workers Compensation Board of Manitoba. The annual payroll report is generally due by the last day of February.
| Included (Assessable Earnings) | |
|---|---|
| Regular salary or wages | Overtime pay |
| Bonuses (including discretionary bonuses) | Commissions |
| Vacation pay | Statutory holiday pay |
| Shift premiums | Standby pay |
| Gratuities/tips (if controlled or recorded by employer) | Board and lodging (taxable portion) |
| Allowances (taxable) | Cost of living allowances |
| Employer-paid taxable benefits | Profit sharing (if taxable) |
| Severance or pay in lieu of notice (employment-related earnings) | Paid sick leave |
| Top-up payments to WCB benefits | Piecework earnings |
| Deemed labour portion of contracts | Family members (if employed and paid) |
| Directors', partners', or proprietors' earnings (only if optional coverage is in place) | Volunteer coverage amounts (where coverage is elected) |
| Taxable Benefits (Included if taxable under CRA rules) | |
| Automobile benefits | Life insurance premiums (employer paid) |
| Living allowances | Low-interest or interest-free loans |
| Moving allowances (taxable portion) | Professional membership fees |
| Employer RRSP contributions | Employer TFSA contributions |
| Stock option benefits | Other taxable benefits |
| Excluded (Non-Assessable Earnings) | |
| Dividends paid on a T5 | Non-taxable expense reimbursements |
| Pension and retirement benefits | WCB benefits |
| Severance based solely on years of service (retiring allowance) | Death benefits |
| Out-of-province earnings reported to another WCB jurisdiction | Pre-retirement or post-retirement payments not related to current employment |
| Honorariums not tied to employment | Scholarships, bursaries, or student awards not tied to employment |
| Volunteer expense reimbursements | Municipal officials (unless coverage is specifically required or elected) |
Leaves of Absence in Manitoba
| Bereavement Leave | |
|---|---|
| Time with Employer | At least 30 days |
| Required Notice | Employers may request a reasonable verification. |
| Length of Leave | 5 days |
| Paid | No |
| Citizenship Ceremony Leave | |
| Time with Employer | 30 Days |
| Required Notice | At least 14 days before the ceremony or, if 14 days is not possible, as much notice as is reasonable in the circumstances. |
| Length of Leave | Up to four hours. |
| Paid | No |
| Compassionate Care Leave | |
| Time with Employer | 90 Days |
| Required Notice | 1 pay period (if possible) with medical certificate stating family member has significant risk of death within 26 weeks. |
| Length of Leave | Up to 28 weeks |
| Paid | No. Other federal programs may provide income replacement. |
| Critical Illness Leave | |
| Time with Employer | 30 Days |
| Required Notice | A certificate from a doctor indicating that the child is critically ill and requires the care or support of the parent for a specified amount of time. |
| Length of Leave | Up to 37 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Death or Disappearance of a Child Leave | |
| Time with Employer | 30 Days |
| Required Notice | Reasonable verification of the need for the leave must be provided to the employer as soon as possible. |
| Length of Leave | Up to 52 weeks if they are a parent of a child who has disappeared as a result of a crime. If the child has died as a result of a crime, the employee is entitled to take a leave of up to 104 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Domestic Violence Leave | |
| Time with Employer | 90 Days |
| Required Notice | As much notice as is reasonable and practicable in the circumstances. |
| Length of Leave | There are two parts to domestic violence leave. One part of the leave allows employees to take up to 10 days in consecutive or intermittent days in a 52 week period, as needed by the employee. The other part allows employees to take up to 17 weeks in a 52 week period in one continuous period. Employees can take the leave in any order that meets their individual circumstances. |
| Paid | Employees are entitled to be paid for up to five days of domestic violence leave in a 52 week period. |
| Family Leave | |
| Time with Employer | 30 Days |
| Required Notice | Employer may request a medical certificate. |
| Length of Leave | 3 days per year. |
| Paid | No |
| Long-Term Leave for Serious Injury or Illness | |
| Time with Employer | 90 Days |
| Required Notice | A physician must issue a certificate with evidence to verify that the employee is expected to be incapable of being at work for at least two weeks due to a serious illness or injury. |
| Length of Leave | Up to 17 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Maternity Leave | |
| Time with Employer | 7 months. |
| Required Notice | Four weeks written notice. |
| Length of Leave | 17 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Organ Donation Leave | |
| Time with Employer | 30 Days |
| Required Notice | At least 14 days or as much notice as is reasonable in the circumstances. |
| Length of Leave | Up to 13 weeks. |
| Extension of Leave | Employees are entitled to extend their leave by up to an additional 13 weeks, if a doctor provides another certificate stating the time period needed to finish recovering. |
| Paid | No. Other federal programs may provide income replacement. |
| Parental Leave | |
| Time with Employer | 7 consecutive months. |
| Required Notice | 4 weeks written notice. |
| Length of Leave | 63 consecutive weeks taken any time within the 52-week period following the birth or care and custody of the child, immediately following the pregnancy leave. |
| Paid | No. Other federal programs may provide income replacement. |
| Reservists Leave | |
| Time with Employer | Seven consecutive months. |
| Required Notice | In writing, with as much notice as reasonable and practicable in the circumstances. |
| Length of Leave | Employees can take unpaid leave for as long as they continue to serve. |
| Paid | No. Other federal programs may provide income replacement. |
| Voting Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | Three consecutive hours for both Provincial and Federal elections. |
| Paid | According to the Canada Elections Act, any eligible voter must have three consecutive hours to exercise their right to vote in a Federal eledtion on an election day. If an employee does not have three consecutive hours because of their work schedule, they must be granted the hours accordingly with pay. |
Statutory Holidays in Manitoba
| Holiday | 2026 | 2025 | 2024 | 2023 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Thu., January 1 | Wed., January 1 | Mon., January 1 | Sun., January 1 | January 1 |
| Louis Riel Day | Mon. February 16 | Mon. February 17 | Mon. February 19 | Mon. February 20 | The Third Monday in February |
| Good Friday | Fri., April 3 | Fri., April 18 | Fri., March 29 | Fri., April 7 | The Friday before Easter Sunday |
| Victoria Day | Mon, May 18 | Mon, May 19 | Mon, May 20 | Mon, May 22 | The Monday preceding May 25 |
| Canada Day | Wed., July 1 | Tue., July 1 | Mon., July 1 | Sat., July 1 | July 1 |
| Labour Day | Mon., September 7 | Mon., September 1 | Mon., September 2 | Mon., September 4 | The First Monday in September |
| Thanksgiving Day | Mon., October 12 | Mon., October 13 | Mon., October 14 | Mon., October 9 | The Second Monday in October |
| Christmas Day | Fri., December 25 | Thu., December 25 | Wed., December 25 | Mon., December 25 | December 25 |
Whenever the following holidays land on a Saturday or Sunday; New Year's Day, Canada Day, Christmas Day - the employer must grant his or her employee a holiday with pay on the next working day immediately preceding or following the holiday, providing that the holiday is a provincial requirement. If the statutory holiday is worked during a regularly scheduled work day then the employee must receive their regular rate of pay plus time and a half.
Remembrance Day is a statutory holiday under the Remembrance Day Act but not under the Employment Standards Act. Most industries are required to observe Remembrance Day by remaining closed and ceasing business operations on November 11th.
Employees who do not work on Easter Sunday, Terry Fox Day, and Boxing Day do not have to be paid because these are not general holidays.
The Retail Businesses Closing Act applies to the following holidays: Good Friday, Victoria Day, Canada Day, Labour Day, Thanksgiving Day, Christmas Day, and Sunday**
** Municipalities can pass by-laws so that stores can remain open on certain holidays, including Sundays.
In addition to the holidays above, the province recognizes a provincial statutory holiday called Louis Riel Day, which falls on the third Monday in February. This holiday is not necessarily granted in the case of people employed in the retail industry. In this case it is the employer's decision to grant the day off. If the day off is not granted then the employer must grant another day off in place of Louis Riel Day.
How to Calculate Statutory Holiday Pay...
Minimum Age in Manitoba
If the employer certifies that the work is in no way harmful to a child then a child under 16 can be employed with a permit that is signed by a parent or guardian, school principal and the employer. Employees under age 16 cannot work between the hours of 11:00pm and 6:00am.
Pay Statements in Manitoba
In Manitoba, employees must be paid at least twice per month (semi-monthly) or more frequently. Wages must be paid within 10 working days after the end of a pay period. Employers are required to provide employees with a written wage statement for each pay period.
Pay statements must include the following information (employers may include additional items):
| Pay Statement Inclusions | |
|---|---|
| Employee name | Pay period start and end dates |
| Date of payment | Regular wage rate and overtime wage rate |
| Hours worked (regular and overtime) | Gross earnings |
| Overtime earnings | Itemized deductions and purpose of each deduction |
| Net pay | Vacation pay (if applicable) |
Termination Notice in Manitoba
| Length of Employment | Notice Required |
|---|---|
| Less than 30 days | None |
| 30 days to less than 1 year | 1 week |
| 1 year to less than 3 years | 2 weeks |
| 3 years to less than 5 years | 4 weeks |
| 5 years to less than 10 years | 6 weeks |
| 10 years or more | 8 weeks |
| Number of Employees | Notice Required |
|---|---|
| 50 to 100 | 10 weeks |
| 101 to 299 | 14 weeks |
| 300 plus | 18 weeks |
Vacationable Earnings in Manitoba
| Included (Wages for Vacation Pay Calculation) | |
|---|---|
| Regular salary or wages | Commissions |
| Non-discretionary bonuses (work-related) | Profit sharing (if part of wages) |
| Call-in pay | Call-back pay |
| Shift premiums | Statutory holiday pay |
| Retroactive pay adjustments | Gratuities/tips (only if employer-controlled or distributed) |
| Taxable Benefits (included if part of wages): | |
| Board and lodging (if provided as part of employment compensation) | |
| Excluded (Not Vacationable Wages) | |
| Overtime pay | Vacation pay previously paid |
| Discretionary bonuses | Tips and gratuities (if not employer-controlled) |
| Allowances (car, travel, clothing, etc.) | Severance, termination pay, or pay in lieu of notice |
| Retiring allowances | Sick leave payments |
| Directors' fees | Standby pay |
| Employer contributions to RRSP, TFSA, or stock plans | Maternity/parental leave top-ups |
| Taxable Benefits (generally excluded): | |
| Company vehicle or parking benefits | Life insurance premiums (employer-paid) |
| Low-interest or interest-free loans | Other non-wage taxable benefits |
| Length of Employment | Entitlement |
|---|---|
| Less than 5 years | 2 weeks or 4% of wages |
| 5 years or more | 3 weeks or 6% of wages |
Provincial Health
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. There are no employee premiums required in Manitoba.
| Total Yearly Payroll | Tax Rate |
|---|---|
| $2.5 Million or less | Exempt |
| Between $2.5 Million and $5 Million | 4.3% on the amount in excess of $2.5 Million (notch provision) |
| Over $5 Million | 2.15% of the total payroll |
For further details, visit the Manitoba government's Health and Post Secondary Education Tax Levy web page.
Looking for Payroll Software in Canada?
CanPay provides Payroll and HR software for thousands of companies across Canada. If your business has a unique payroll need or you are simply looking for an alternative to your current method, contact us today. We can offer you a customized solution that will suit your unique business requirements. Please call 1-800-665-5129 or send an email request to: sales@canpay.com.
|
