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 $15,780 for 2024 (up from $10,885 in 2023).
- Federal Basic Exemption - The Federal Basic Exemption amount is $15,705 in 2024 (up from $15,000 in 2023).
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
Minimum Wage in Manitoba
The province of Manitoba has two wage rate standards as follows:
| Parties Applicable | Wage Rate |
|---|---|
| General | $15.80 as of October 1, 2024. |
| 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 2024 is $160,510 (up from $153,380 in 2023). 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
| 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 | 2024 | 2023 | 2022 | 2021 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Mon., January 1 | Sun., January 1 | Sat., January 1 | Fri., January 1 | January 1 |
| Louis Riel Day | Mon. February 19 | Mon. February 20 | Mon. February 21 | Mon. February 15 | The Third Monday in February |
| Good Friday | Fri., March 29 | Fri., April 7 | Fri., April 15 | Fri., April 2 | The Friday before Easter Sunday |
| Victoria Day | Mon, May 20 | Mon, May 22 | Mon, May 23 | Mon, May 24 | The Monday preceding May 25th |
| Canada Day | Mon., July 1 | Sat., July 1 | Fri., July 1 | Thu., July 1 | July 1 |
| Labour Day | Mon., September 2 | Mon., September 4 | Mon., September 5 | Mon., September 6 | The First Monday in September |
| Thanksgiving Day | Mon., October 14 | Mon., October 9 | Mon., October 10 | Mon., October 11 | The Second Monday in October |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., 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
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
| 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 | |
|---|---|
| Bonuses (work related, cash) | Profit Sharing (if part of employer remuneration package) |
| Call in pay | Regular salary/wages |
| Call back pay | Rretroactive pay |
| Commissions earned at employer's premises | Shift premium |
| Commissions earned by a route salesman | Statutory - General Holidays |
| Commissions earned away from employer's premises | Tips and Gratuities |
| Taxable Benefits such as: | |
| Board & lodgings (if part of employer remuneration package) | |
| Excluded | |
| Allowances (car, clothing, moving, etc.) | RRSP / Stock options |
| Discretionary bonuses (cash) | Severance/Plant severance |
| Directors' fees | Sick pay - Sick days |
| Gifts (cash or in kind) | Standby pay (Contact Employment Standards for ruling) |
| In lieu of notice pay/Termination pay | Statutory (company holidays, floaters) |
| Overtime pay | Maternity leave top-ups |
| Provincial medical | Vacation pay (previously paid) |
| Retiring allowance | |
| Taxable Benefits: | |
| Company car / parking | Loans |
| Life Insurance | |
| 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 (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 Million or less | Exempt |
| Between $2 million and $4 Million | 4.3% on the amount in excess of $2 Million. |
| Over $4 Million | 2.15% of the total payroll. |
For further details, visit the Manitoba government's Health and Post Secondary Education Tax Levy web page.
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