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Manitoba payroll adds a Health and Education Levy for larger employers on top of standard CPP, EI, and WCB obligations. Rippling handles the full federal + Manitoba stack including HEL calculation.
Manitoba is a prairie province with Winnipeg as its main employment centre. Manitoba's payroll is straightforward with the exception of the Health and Education Levy (HEL) for employers with payroll above $1.5M. Winnipeg's technology sector has grown significantly, and Manitoba's lower cost of living relative to the major metros makes it an increasingly attractive remote-work province.
Rippling's Manitoba payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| CPP (Employer) | 5.95% + CPP2 | Matches employee CPP. |
| EI (Employer) | 2.32% | 1.4x employee rate. |
| WCB Manitoba | Variable | Rate by industry. |
| Manitoba Health and Education Levy (HEL) | 4.3% | On Manitoba payroll above $1.5M exemption threshold. Applicable to employers above the threshold. |
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| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | 15%–33% | Per TD1 elections. |
| Manitoba Income Tax | 10.8%–17.4% | Progressive brackets. |
| CPP | 5.95% + CPP2 | Standard Canadian rates. |
| EI | 1.66% | Standard rate. |
| Manitoba Income (2024) | MB Rate |
|---|---|
| Up to $47,000 | 10.8% |
| $47,001–$100,000 | 12.75% |
| Over $100,000 | 17.4% |
ESC Notice: 1–8 weeks depending on service. Payment in lieu permitted. No separate severance provision in Manitoba ESC.
Statutory: CPP, EI, Workers Compensation Board of Manitoba (WCB), Manitoba Employment Standards Code minimums.
Market standard: Extended health/dental, group life, LTD, RRSP matching. Winnipeg has a growing technology sector and lower cost of living than Toronto, Vancouver, or Calgary.
Manitoba's Employment Standards Code requires: minimum wage ($15.80/hour as of October 2024), 2 weeks vacation (4%) for first 5 years with 3 weeks (6%) after 5 years, 9 general holidays, and termination notice of 1–8 weeks. Manitoba also has a notable provision: employees are entitled to a holiday with pay after working at least 30 days in the 12 months before the holiday (standard across most provinces).
Manitoba's Health and Post-Secondary Education Tax Levy (HEL) is a provincial payroll tax on total Manitoba remuneration. Employers with annual Manitoba payroll up to $1.5M are exempt. Above that, the rate is 4.3% on the excess over $1.5M. For employers with Manitoba payroll above $2.5M, the full rate applies to total payroll. Rippling calculates HEL for applicable Manitoba employers.
Yes. Rippling handles Manitoba payroll including federal and provincial income tax, CPP, EI, WCB, Manitoba HEL (if applicable), vacation accrual, and general holiday pay. thePeopleStack configures Manitoba payroll setups.
Manitoba has 9 general holidays including Victoria Day, and most federal holidays. General holiday pay is the average daily wage based on total wages earned in the 4 weeks before the holiday divided by days worked.
