On May 1, 2025, the Manitoba government announced $122 million in rebates for employers to support businesses and help keep workers on the job.
Eligible employers will receive a credit equal to 50 per cent of their 2024 WCB premium. To qualify, employers must have submitted their 2024 payroll information and have owed a premium. Employers who have not yet reported their 2024 payroll can still do so to receive the surplus distribution.
HEALTH AND POST SECONDARY TAX LEVY (HAPSET) - Manitoba
On April 24, 2025, the government of Manitoba introduced legislation to implement measures announced in the 2025 Budget, including an increase to the payroll tax exemption threshold.
Currently, the exemption and the rates are as follows:
|
If the total annual remuneration is |
Tax payable is calculated as follows |
|
$2,250,000 or less |
Exempt |
|
Between $2,250,000 and $4,500,000 |
Assessable remuneration less $2,250,000 x 4.3% |
|
Over $4,500,000 |
Assessable remuneration x 2.15% |
Effective January 1, 2026, the proposed exemption threshold for the payroll tax is as follows:
|
If the total annual remuneration is |
Tax payable is calculated as follows |
|
$2,500,000 or less |
Exempt |
|
Between $2,500,000 and $5,000,000 |
Assessable remuneration less $2,500,000 x 4.3% |
|
Over $5,000,000 |
Assessable remuneration x 2.15% |
The National Payroll Institute will continue to monitor the progress of this legislation and provide further details as they become available.