Manitoba health and post-secondary education tax

If you have employees in Manitoba and you pay Manitoba Health and Post-Secondary Education Tax, you must file a HE Levy Annual Report stating those employees’ year-to-date Manitoba gross remuneration. A copy of your 2021 T4-T4A Summary(s) must be included with the Report and submitted by March 31, 2022 to:

Manitoba Finance

Taxation Division

101 - 401 York Avenue

Winnipeg, Manitoba

R3C 0P8

Telephone: (204) 945-5603

Manitoba Toll Free: 1-800-782-0318

E-mail: mbtax@gov.mb.ca

While the Taxation Division mails the HE Levy Annual Report to registered employers prior to the due date, it is the employer’s responsibility to file the annual report and remit the tax by the filing deadline even if the report has not been received.

Note: Ceridian transmits to CRA the information required in the T4 Summary, but if you require a copy you can complete the fillable T4/T4A Summary located at https://www.canada.ca/en/revenue-agency/services/forms-publications/help-forms-publications/about-forms-publications.html or call 1-800-959-5525. CRA no longer sends paper summaries to employers via the mail.

The 2021rates and thresholds were:

Total Yearly Payroll Tax Rate
Less than $1,500,000 Exempt
$1,500,000 - $3,000,000 4.3% on the amount in excess of $1,500,000
Over $3,000,000 2.15% of the total payroll

Action Required: If your payroll includes employees in the province of Manitoba, SUBMIT your T4 Summary (for Health & Education Tax) for March 31, 2022 (deadline).

The 2022 rates, as announced in the April 7, 2021 budget, are expected to be:

Total Yearly Payroll Tax Rate
Less than $1,750,000 Exempt
$1,750,000 - $3,500,000 4.3% on the amount in excess of $1,750,000
Over $3,500,000 2.15% of the total payroll