Pay statement
Show regular wages and hours, overtime wages and hours, each deduction with its date and reason, and the total wages paid.
See details →MANITOBA PAYROLL RESOURCES · MB · REVIEWED 2026-10-03
last verified 2026-10-03Manitoba Payroll &Pay Statement Guide
Review Manitoba’s pay-statement rule, three-year record retention, the October 1, 2026 minimum wage, construction wage schedules, the Health and Post-Secondary Education Tax Levy, and CRA withholding. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Regular and overtime shown separatelyManitoba pay statements show regular wages and hours separately from overtime wages and hours.
HE Levy above $2.5 millionFor 2026, the Health and Post-Secondary Education Tax Levy applies only above $2,500,000 of annual Manitoba payroll.
Reviewed 2026-10-03Checked against current Government of Manitoba and CRA sources.
AT A GLANCE
What distinguishes Manitoba pay-period records
Manitoba’s Employment Standards Code requires employers to give employees a written statement of wages, which may be electronic. Manitoba Employment Standards says the statement must show the regular wage and the number of regular hours worked in the pay period, the overtime wage and any overtime hours worked, all deductions with a date and reason for each, and the total wages paid. Records are kept for at least three years after they are made. Certain employee details are kept for three years after employment ends.
Minimum wage
Manitoba’s general minimum wage is $16.40 per hour from October 1, 2026, up from $16.00. Heavy construction and industrial, commercial, and institutional construction have separate wage schedules.
View Manitoba minimum wage →Health and Post-Secondary Education Tax Levy
For 2026: annual payroll of $2,500,000 or less is exempt. Payroll between $2,500,000 and $5,000,000 pays 4.3% on the amount above $2,500,000. Payroll above $5,000,000 pays 2.15% of total payroll.
View the HE Levy →Workers’ compensation
Most Manitoba employers register with the Workers Compensation Board of Manitoba and pay employer-funded assessments based on industry and payroll.
Visit WCB Manitoba →PROVINCE PAYROLL OVERVIEW
What makes Manitoba different from other pay-statement jurisdictions
Manitoba’s statement keeps regular and overtime pay apart: the regular wage and regular hours, then the overtime wage and overtime hours. Deductions are listed with the date and reason for each. Manitoba Employment Standards confirms that the required written statement may be an electronic pay statement. The fact sheet does not add a separate consent or printing condition.
Manitoba’s recordkeeping rule has two clocks. Most records are kept for at least three years after they are made. Records of an employee’s address, date of birth, and wage changes are kept for three years after employment ends. Those are recordkeeping items, not pay-statement fields.
Manitoba’s employer payroll tax, the Health and Post-Secondary Education Tax Levy, is paid by employers with a permanent establishment in Manitoba. The 2025 provincial budget raised the thresholds to $2,500,000 and $5,000,000 for 2026, up from $2,250,000 and $4,500,000. The levy is an employer cost and is not deducted from wages.
PAYROLL REQUIREMENTS CHECKLIST
The Manitoba requirements checklist
When a statement is required
Give employees a written statement of wages for the pay period. It may be an electronic pay statement.
Information to include
The regular wage and the number of regular hours worked in the pay period; the overtime wage and any overtime hours worked in the pay period; all deductions from wages, with a date and reason for each; and the total wages paid to the employee.
Construction work
Heavy construction and industrial, commercial, and institutional construction employers apply the applicable Manitoba wage schedule rather than only the general minimum wage.
Other employer obligations
Keep records for at least three years after they are made. Apply CRA source deductions, the HE Levy where payroll exceeds the threshold, and WCB Manitoba assessments separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How Manitoba treats the statement after payday
Delivery method
Written statement, which may be electronic. The fact sheet sets no separate consent condition. Use a method the employee can access and keep.
Retention
Keep records for at least three years after they are made. Keep records of address, date of birth, and wage changes for three years after employment ends.
CRA WITHHOLDING — PLUS THE HE LEVY ABOVE THE THRESHOLD
Manitoba withholding and employer payroll costs
Manitoba employers deduct federal and Manitoba income tax, CPP contributions, and EI premiums and remit them to the CRA. The HE Levy and WCB Manitoba assessments are employer costs. They are not deducted from employee pay.
Manitoba income tax through the CRA
Manitoba tax is calculated with federal tax using the CRA tables or T4127 formulas. For 2026, Manitoba’s basic personal amount in the CRA formulas remains $15,780.
HE Levy (2026 thresholds)
Exempt up to $2,500,000; 4.3% of the excess between $2,500,000 and $5,000,000; 2.15% of total payroll above $5,000,000.
WCB Manitoba
Employer-funded assessments based on industry rate and assessable payroll.
Income tax (CRA)
Outside Quebec, employers withhold federal and provincial or territorial income tax together and remit both to the CRA. Use the CRA payroll deductions tables (T4032), the Payroll Deductions Online Calculator (PDOC), or the T4127 formulas that apply to the pay date. For 2026, the lowest federal rate is 14% and the federal basic personal amount is up to $16,452.
Canada Pension Plan (2026)
For 2026: basic exemption $3,500; maximum pensionable earnings $74,600; employee and employer each contribute 5.95%, up to $4,230.45. The second additional contribution (CPP2) is 4% each on earnings from $74,600 to $85,000, up to $416.
Employment Insurance (2026)
For 2026, maximum insurable earnings are $68,900. The employee premium is 1.63% of insurable earnings, up to $1,123.07. The employer pays 1.4 times the employee premium (2.28%), up to $1,572.30, unless it qualifies for a reduced rate.
Remittances, slips, and ROEs
Regular remitters send source deductions to the CRA by the 15th day of the month after the deductions were made. Accelerated and quarterly remitters follow different schedules. Employers also prepare T4 slips for the year and issue a Record of Employment when an employee has an interruption of earnings.
i
CPP and EI amounts are 2026 figures. Federal and provincial withholding values can change mid-year. The CRA issued a July 1, 2026 edition of T4127 (123rd edition) that changed British Columbia, Newfoundland and Labrador, and Prince Edward Island. Use the edition that applies to the pay date.
LOCAL AND COVERAGE CONSIDERATIONS
Manitoba payroll is driven by provincial and federal rules
The primary sources reviewed for this page did not identify a municipal minimum wage or municipal payroll tax that changes payroll in Winnipeg, Brandon, or other Manitoba municipalities. In Manitoba, the result changes with the industry, coverage, and payroll size.
1
Winnipeg, Brandon, and other municipalities
Apply the provincial minimum wage, pay-statement, and HE Levy rules. Municipal business licensing is separate from payroll.
2
Construction sectors
Heavy construction and industrial, commercial, and institutional construction follow separate Manitoba wage schedules. Residential construction and building maintenance follow the general minimum wage.
3
Federally regulated employers
Federally regulated employers in Manitoba follow the Canada Labour Code. The federal minimum wage is $18.15 per hour from April 1, 2026.
4
Employees who work in more than one province
For CRA withholding, the province of employment generally depends on the employer establishment where the employee reports for work, not where the employee lives. Fully remote employees are assessed under the CRA’s remote-work policy.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Manitoba payroll records
1Confirm coverage and wage scheduleConfirm the employee is under the Manitoba Code and whether a construction wage schedule applies.›
2Record hoursCapture regular and overtime hours separately.›
3Calculate deductionsApply federal and Manitoba income tax, CPP, and EI, and record the date and reason for every deduction.›
4Generate the statementShow regular and overtime wages and hours, the deductions, and the total paid.›
5Retain and review payroll sizeKeep records for three years and check annual payroll against the 2026 HE Levy thresholds.›
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OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
Manitoba Employment Standards · Record keeping fact sheet
Pay-statement contents, electronic statements, records, and retention.
02
Manitoba Employment Standards · Minimum wage fact sheet
$16.40 from October 1, 2026, and construction wage schedules.
03
Manitoba Finance · Health and Post-Secondary Education Tax Levy
Exemption, rates, and permanent-establishment rule.
04
Workers Compensation Board of Manitoba
Employer registration and assessments.
05
Canada Revenue Agency · T4127 payroll deductions formulas
2026 federal and Manitoba withholding formulas, CPP, and EI.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Manitoba and federal sources and is periodically reviewed against current agency guidance. We use Manitoba Employment Standards fact sheets, Manitoba Finance taxation material, WCB Manitoba resources, and CRA payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
Manitoba pay-statement FAQ
What must a Manitoba pay statement show?
The regular wage and regular hours worked, the overtime wage and overtime hours worked, all deductions with a date and reason for each, and the total wages paid.
Can a Manitoba pay statement be electronic?
Yes. Manitoba Employment Standards says the required written statement may be an electronic pay statement.
How long must Manitoba payroll records be kept?
At least three years after the records are made. Records of address, date of birth, and wage changes are kept for three years after employment ends.
What is Manitoba’s minimum wage?
$16.40 per hour from October 1, 2026. Some construction sectors follow separate wage schedules.
Who pays the Manitoba HE Levy in 2026?
Employers with a permanent establishment in Manitoba whose annual payroll exceeds $2,500,000. The rate is 4.3% on the excess up to $5,000,000 of payroll, and 2.15% of total payroll above $5,000,000.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Manitoba Pay Run, review regular and overtime hours, deductions, and CRA withholding before completion, and keep the applicable Manitoba sources with your payroll workflow.