Manitoba Increases HE Levy Payroll Thresholds for 2026

The payroll thresholds for Manitoba’s Health and Post Secondary Education Tax Levy were increased for 2026 under a bill from the Canadian province that received assent Nov. 6.

The thresholds were adjusted by the Budget Implementation and Tax Statutes Amendment Act, 2025. The lower annual payroll threshold increased to C$2.5 million (US$1,773,512.50), from C$2.25 million, and the higher annual threshold increased to C$5 million, from C$4.5 million, the act said.

The amendments mean that when a covered employer’s annual payroll is more than C$2.5 million and up to C$5 million it would be subject to a levy rate of ...