Manitoba

Mandatory Employer Costs

a) Canada Pension Plan (CPP) Contributions

• Employers match the employee’s contribution.
• 2024 Rate: 5.95% on earnings between $3,500 and $68,500 (YMPE).
• Maximum Employer Contribution (2024): $3,867.50 per employee.

b) Employment Insurance (EI) Premiums

• Employers pay 1.4 times the employee’s EI contribution.
• 2024 Rate: 2.282% on insurable earnings up to $63,200.
• Maximum Employer Contribution (2024): $1,442.08 per employee.

c) Workers’ Compensation Board of Manitoba (WCB) Premiums

• Employers must register and pay WCB premiums.
• Rates vary by industry (e.g., office work is lower than construction).
• Average rates range from $0.30 to $4.00+ per $100 of assessable earnings.
• Employers can estimate costs using WCB Manitoba’s rate guide.

d) Vacation Pay

• Minimum 4% (2 weeks’ pay) for employees with less than 5 years of service.
• Minimum 6% (3 weeks’ pay) for employees with 5+ years of service.
• Must be paid out annually or accrued.

e) Manitoba Health and Post-Secondary Education Tax Levy (Payroll Tax)

• Applies to businesses with annual payroll over $2 million.
• Tax rates:
  • 0% if payroll is under $2 million.
  • 4.3% on payroll over $2 million and up to $4 million.
  • 2.15% on total payroll if over $4 million.