Health and Post-Secondary Education Tax Levy in Manitoba
Manitoba raised its exemption to $2,500,000 on 1 January 2026: the most generous threshold of the five provinces that charge this tax.
Behind the numbers.
Total remuneration of $2,500,000 or less is exempt. The threshold rose from $2,250,000 effective 1 January 2026, and the reduced-rate threshold rose from $4.5M to $5.0M at the same time.
Between $2.5M and $5.0M a notch provision charges 4.3% on the amount over $2.5M.
Above $5.0M, 2.15% applies to the total payroll: the first $2.5M is not deducted, so this is a cliff rather than a taper.
The threshold applies to an associated group of employers, not to each corporation separately: splitting payroll across two companies you control does not buy two exemptions.
comma does not run payroll. It takes the journal your payroll provider produces and keeps the resulting liabilities: including this one: in accounts you can reconcile, so what you owe is a balance rather than something rebuilt at year end.
Clear books. A clearer head.
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