Manitoba Health and Post-Secondary Education Tax Levy Exemption Increased

On April 24, 2025, the Government of Manitoba introduced legislation to implement key measures announced in the 2025 provincial budget, including an increase to the payroll tax exemption threshold from $2.25 million to $2.50 million. This was announced in the Institute’s March Late Breaking Payroll News. The legislation has now received Royal Assent, confirming that the revised exemption threshold will take effect on January 1, 2026.

The exemption and the rates effective January 1^st, 2026, are as follows:



Employers should review their payroll processes in advance of the effective date to ensure accurate application of the updated threshold.

Details of the amendment can be found here.