Pay statement
Show regular wages and hours, overtime wages and hours, each deduction with its date and reason, and the total wages paid.
Manitoba earnings-statement requirements and source guide (2026)
Use this Manitoba reference to understand what an employment earnings record should show, how it may be delivered, and which government publications support the requirements. Provincial or territorial employment-standards rules and federal tax administration may address different subjects; a standalone document generator does not operate payroll or remit deductions. Important topics include pay statement, minimum wage, health and post-secondary education tax levy.
- Official-source references
- Federal and provincial context
- Practical document checks
Overview
First, determine which rules apply
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 earnings record. 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 a three-year period after they are made. Records of a worker’s address, date of birth, and wage changes are kept for a three-year period 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 the 2026 year, up from $2,250,000 and $4,500,000. The levy is an employer cost and is not deducted from wages.
Key findings from the official source material
Minimum wage
Manitoba’s general minimum pay rate 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.
Health and Post-Secondary Education Tax Levy
In the 2026 reference year: 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.
Workers’ compensation
Most Manitoba employers register with the Workers Compensation Board of Manitoba and pay employer-funded assessments based on industry and payroll.
Primary official authority
Primary sources for Manitoba
Consult these agency and research references when checking the rules for Manitoba. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the Manitoba requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a statement is required
Give employees a written statement of wages for the pay period. It may be an electronic earnings record.
Information to include
The regular wage and the number of regular recorded work hours in the pay period; the overtime wage and any overtime recorded work hours 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 relevant Manitoba wage schedule rather than only the general minimum pay rate.
Related business obligations
Retain documentation for at least a three-year period 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.
After payday
Delivery, access, and records 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
Retain documentation for at least a three-year period after they are made. Retain records of address, date of birth, and wage changes for a three-year period after employment ends.
Deductions & contributions
Deductions, contributions, and employer charges
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. In the 2026 reference year, 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. Refer to the CRA payroll deductions tables (T4032), the Payroll Deductions Online Calculator (PDOC), or the T4127 formulas that govern the pay date. In the 2026 reference year, the lowest federal rate is 14% and the federal basic personal amount is up to $16,452.
Canada Pension Plan (2026)
In the 2026 reference year: 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)
In the 2026 reference year, 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 a worker has an interruption of earnings.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
Provincial vs. federal rules
Local rules and coverage exceptions
The official material consulted for this jurisdiction did not establish a municipal minimum pay rate 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.
Step-by-step process
A practical document review sequence
1Identify the applicable employment or record rule.
2Collect the period, pay, deduction, and jurisdiction details.
3Verify the numbers against records and official guidance.
4Review the generated document and retain appropriate supporting evidence.
A simpler way
Using PayStubCheck responsibly
Use the Manitoba references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
Canada purchase status: Canadian purchase or checkout capabilities remain disabled unless separately authorized. This jurisdiction page is informational only.
- Live preview first
Review every figure on a watermarked preview before any download.
- Official-source guidance
Each jurisdiction page lists the agency references it draws on.
- Simple per-document pricing
No subscription or long-term contract.
References
Official publications and research links
- 01View Manitoba minimum wage (opens in a new tab)gov.mb.ca
- 02View the HE Levy (opens in a new tab)gov.mb.ca
- 03Visit WCB Manitoba (opens in a new tab)wcb.mb.ca
- 04Manitoba record keeping fact sheet (opens in a new tab)gov.mb.ca
- 05Open official source (opens in a new tab)canada.ca
- 06CRA payroll deductions tables (opens in a new tab)canada.ca
- 072026 EI premium rate announcement (opens in a new tab)canada.ca
- 08CRA remittance due dates (opens in a new tab)canada.ca
- 09Service Canada Record of Employment (opens in a new tab)canada.ca
- 10CRA: determine the province of employment (opens in a new tab)canada.ca
Province and territory outline: @svg-maps/canada by Victor Cazanave, based on MapSVG, licensed CC BY 4.0; recoloured and cropped for this page.
Questions
Questions about Manitoba earnings records
What must a Manitoba pay statement show?
The regular wage and regular recorded work hours, the overtime wage and overtime recorded work hours, 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 earnings record.
How long must Manitoba payroll records be kept?
At least a three-year period after the records are made. Records of address, date of birth, and wage changes are kept for a three-year period 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.
Keep your records in check
Prepare a Manitoba earnings record with a live preview.
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.