Manitoba Payroll rates and HR information updatesManitoba Payroll rates and HR information updates

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.

Choose a Topic:

Minimum Wage  Hours of work  Worker's Compensation  Leaves  Statutory Holidays  Minimum Age  Pay Statements  Terminations  Vacationable Earnings  Provincial Health

 

  • TD1 - Basic Personal Amount - Every person employed in Manitoba and every pensioner residing in Manitoba can claim the personal exemption amount of $9,382 for 2018.
  • Federal Basic Exemption - The Federal Basic Exemption amount is $11,809 for 2018.

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:


Minimum Wage in Manitoba

The province of Manitoba has two wage rate standards as follows:

Parties Applicable Wage Rate
General $11.15 as of October 1, 2017.
Security Guard

$12.50 as of October 1, 2017.
NOTE: After September 30, 2017, the minimum wage for security guards was set to remain at $2.25 higher than the provincial minimum wage, but this increase did not occur and the wage was frozen at $12.50 on October 2017.

Hours of Work in Manitoba

The type of employee excluded from this legislature are government employees, commissioned salespeople, businesses with all family members, etc.

Period Rate
Maximum No regulation - must be safe for workers.
Overtime Any hours over 8.00 hours/day or 40.00 hours/weeks whichever is greater.
Overtime Rate 1 and 1/2 times the employee's regular rate of pay.
Break Period 30 minutes per 5 consecutive hours worked.
Rest Period 24 consecutive hours per week.

Worker's Compensation in Manitoba

The Maximum Assessable Earnings amount for 2018 is $127,000. The deadline for submission is the last day of February.

Included
Advance of future earnings Awards (if on T4 or should be on T4
Board and lodging/room and board Bonuses earned and discretionary bonuses (Christmas/Long Service)
Casual labour Commission
Cost of Living Allowance Deemed workers' earnings (labour portion of contract)
Directors' earnings (only if coverage applied for and approved) Disability benefits paid by employer
Dividends paid to shareholders on a T4 or T4A Employer share of fringe benefits (if taxable)
Exchange of labour Family members (when earnings are not recorded in business records but earnings paid)
Fire & ambulance workers (volunteer) - (premium based on number of volunteer firefighters and ambulance workers, not  
earnings) Gratuities/Tips (If recorded)
Honorariums (if part of a contract or condition of employment) Income splitting between spouses when included on spouse's T4
Northern benefits (if on T4 or should be T4) Notice period (in lieu of) (T4) (two weeks)
Overtime Paid leave (layoff, maternity, sabbatical)
Partner's earnings (Only if coverage applied for and approved) Payment in lieu of benefits
Pay equity Profit sharing
Piece worker earnings Proprietor's earnings (Only if coverage applied for and approved)
Profit sharing premiums (if taxable) Recreational facilities, social or athletic club fees (if on T4 or should be on T-4)
Severance / Separation (as required by law) Regular salary or wages
Sick leave (paid) Shift pay (outside normal hours)
Standby pay Sick pay credit
Statutory holiday pay Transportation to the job (if taxable)
Top Up - from WCB benefits to regular wages Vacation/Holiday pay
Uniforms and special clothing (if taxable) Volunteer activity (only if coverage applied for and approved)
Value of service Volunteers (only if coverage applied for and approved)
 
Taxable Benefits
Car Life Insurance premiums
Living Allowance Loans
Moving Professional membership fees
Provincial medicals, etc. RRSP (employer contribution)
Stock options (employer contribution) Tax Free Savings Account (TFSA) (employer contribution)
Tools Other benefits (taxable)
   
Excluded
Board of Director (municipal operations), not T4'd, paid for meetings & inspection duties Death benefits
Dividends (paid to shareholders on a T5) Excess earnings
Expense allowance paid to a volunteer Firefighter/Emergency Services
Firefighters up to $500 per year Honorariums
Municipal Councilors (without Order in Council) Out of Province earnings paid to other WCB(s)
Outworker earnings Pension and retirement benefits
Pre-retirement earnings Reimbursement of expenses (non-taxable)
Retiring allowances paid at termination (T4) Long service /Loss of office compensation Severance/Separation pay based on years of service
Shareholder loans repaid Sick pay credit paid on termination (T4A)
Student awards, honorariums, bursaries, scholarships providing they are not received as a condition of employment WCB benefits

Leaves of Absence in Manitoba

Adoption Leave
Time with Employer Same as Parental Leave
Required Notice Same as Parental Leave
Length of Leave 37 weeks
Paid No
 
Bereavement Leave
Time with Employer At least 30 days
Required Notice Employers may request a reasonable verification.
Length of Leave 3 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
 
Critical Illness of a Child 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
 
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.
Extension of Leave 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
 
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.
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
 
Maternity Leave
Time with Employer 7 months.
Required Notice Four weeks written notice.
Length of Leave 17 weeks.
Paid No
 
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
 
Parental Leave
Time with Employer 7 consecutive months.
Required Notice 4 weeks written notice.
Length of Leave 37 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
 
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
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave Three consecutive hours.
Paid Yes

Statutory Holidays in Manitoba

Holiday 2018 2017
New Year's Day Mon., Jan. 01 Sun., Jan. 01
Louis Riel Day Mon, Feb. 19 Mon, Feb. 20
Good Friday Fri., Mar. 30 Fri., Apr. 14
Victoria Day Mon., May 21 Mon., May. 22
Canada Day Mon., July 02 Sat., July 01
Labour Day Mon., Sep. 03 Mon., Sep. 04
Thanksgiving Day Mon., Oct. 08 Mon., Oct. 09
Christmas Day Tue., Dec. 25 Mon., Dec. 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.

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 federal holidays above, the province recognizes a provincial statutory holiday called Louis Riel Day. Louis Riel Day, which falls on the third Monday in February, 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.

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

For Manitoba the pay is required semi-monthly or more frequently. The employee must receive their regular wages within five working days after each period. By legislation, Manitoba pay statements must contain the following (though employers may include additional items):

Pay Statement Inclusions
Wage rate and any rate changes Net pay
Changes in rates or deduction amounts Total hours worked
Gross earnings Overtime wages
Itemized Deductions  

Termination Notice in Manitoba

Individual Terminations
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
Group Terminations
Number of Employees Notice Required
50 to 100 10 weeks
101 to 299 14 weeks
300 plus 18 weeks

Vacationable Earnings in Manitoba

Inclusions and Exclusions
Included
Work related bonuses (cash) Profit Sharing (if part of employer remuneration package)
Call in pay Regular salary/wages/retroactive
Call back pay Shift premium
Commissions earned at employer's premises Tips and Gratuities
Commissions earned by a route salesman Statutory - General Holidays
Commissions earned away from employer's premises  
 
Taxable Benefits such as:
Board & lodgings (if part of employer remuneration package)
 
Excluded
Allowances (Car, clothing, moving, travel) Previously paid vacation pay
Discretionary bonuses (cash) Severance/Plant severance
Directors' fees Sick pay - Sick days
Gifts (cash or in kind) Standby pay (Contact Employment Standards Division for ruling)
Overtime pay Statutory - Company Holidays (floaters)
Provincial medical RRSP / Stock options
Retiring allowance Maternity leave top-ups
Pay in lieu of notice/Termination pay  
 
Taxable Benefits:
Company car / parking Loans
Life Insurance

Vacation Entitlement
Length of employment Entitlement
1 to 4 years 2 weeks or 4%
5 years or more 3 weeks or 6%

Provincial Health

The Health and Post Secondary Education Tax Levy is a tax imposed on remuneration that is paid to employees by employers with a permanent establishment in Manitoba. There are no employee premiums required in Manitoba.

Total Yearly Payroll Tax Rate
$1.25 Million or less Exempt
Between $1.25 million and $2.5 Million 4.3% of accumulated remuneration in excess of $1.25 Million
Over $2.5 Million 2.15% of monthly remuneration (the $1.25 Million is not a deduction)

 


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