Payroll Info
Manitoba Employment Standards and CRA payroll information organized for employers.
Last reviewed: August 24, 2026. Always confirm current requirements with the official government sources linked on this page.
Legal disclaimer
This page is general information only and is not legal, tax, payroll or employment advice. Employment standards, CRA requirements, rates, forms, deadlines and interpretations can change. Employers should verify details with Manitoba Employment Standards, the Canada Revenue Agency, current legislation and a qualified professional before making payroll decisions.
Manitoba Employment Standards says the minimum wage is $16.00 per hour effective October 1, 2025. Employees must be paid at least twice a month and within 10 working days after the end of a pay period. Pay periods cannot be longer than 16 days.
Employers must provide written pay statements unless the wage payments and statement information are fixed over a period of time. Pay statements must show regular wages and hours, overtime wages and overtime hours, deductions with dates and reasons, and total wages paid.
Manitoba minimum wage fact sheet | Manitoba paying wages and record keeping
Standard hours of work in Manitoba are generally 8 hours per day and 40 hours per week. Work beyond those standard hours is generally overtime and must be paid at 1.5 times the employee's regular wage rate, subject to any applicable exemptions or special rules.
Employees are entitled to an unpaid 30 minute break after 5 consecutive hours of work. Employers control scheduling, but should keep daily regular and overtime hours recorded separately.
Manitoba hours and breaks fact sheet | Manitoba Employment Standards fact sheets
Manitoba general holidays include New Year's Day, Louis Riel Day, Good Friday, Victoria Day, Canada Day, Labour Day, Orange Shirt Day, Thanksgiving Day and Christmas Day. Most employees receive general holiday pay whether they work or not. For employees with varying hours or wages, general holiday pay is generally 5% of gross wages, not including overtime, in the 4 week period immediately before the holiday.
| General holiday | 2025 | 2026 | 2027 |
|---|---|---|---|
| New Year's Day | January 1 | January 1 | January 1 |
| Louis Riel Day | February 17 | February 16 | February 15 |
| Good Friday | April 18 | April 3 | March 26 |
| Victoria Day | May 19 | May 18 | May 24 |
| July 1 (Canada Day) | July 1 | July 1 | July 1 |
| Labour Day | September 1 | September 7 | September 6 |
| Orange Shirt Day | September 30 | September 30 | September 30 |
| Thanksgiving Day | October 13 | October 12 | October 11 |
| Christmas Day | December 25 | December 25 | December 25 |
Employees must receive at least 2 weeks of vacation after each of the first 4 years of employment and at least 3 weeks after completing 5 years with the same employer. Vacation pay is generally 4% of gross wages for 2 weeks of vacation and 6% for 3 weeks of vacation.
Manitoba general holidays fact sheet | Manitoba vacations and vacation pay
In most cases, Manitoba law requires notice when either an employer or employee ends employment. If employment is terminated, wages must generally be paid within 10 working days from the termination date. Outstanding vacation wages should also be addressed when employment ends.
Employers must keep employee payroll records for at least 3 years after the records are made. Required records include employee details, employment start date, wage rates, daily regular and overtime hours, wage payment dates and amounts, deductions and reasons, banked overtime details, general holiday and vacation records, leave documents, termination dates and work schedules.
Manitoba termination of employment | Manitoba record keeping requirements
The CRA payroll hub covers opening or managing a payroll account, setting up employee payroll information, calculating deductions, remitting deductions and filing payroll information returns. Before paying an employee, employers generally need the employee's SIN, province of employment and completed TD1 forms.
CRA guidance says there are federal and provincial or territorial TD1 forms. A completed TD1 helps determine the federal and provincial or territorial tax to deduct. Employees should provide a TD1 when they start work and a new TD1 within 7 days of a change that affects their personal tax credits.
CRA payroll hub | CRA T4001 payroll deductions and remittances guide | Radix payroll forms
After determining that you are an employer or payer and opening a payroll account, the CRA says employers must calculate CPP contributions, EI premiums and income tax to deduct from employee pay. Employers also calculate their share of CPP contributions and EI premiums.
Amounts deducted or withheld are considered held in trust for the government until remitted. CRA penalties and interest can apply for failing to deduct, remitting late or failing to remit. Remittance requirements depend on the employer's remitter type and due dates.
CRA get ready to make deductions | CRA employer payroll guide | Payroll deductions calculator
Employers generally have to file T4 or T4A information returns and give information slips to employees or recipients on or before the last day of February after the calendar year the return applies to. If the last day of February falls on a Saturday or Sunday, the return is due the next business day.
The CRA provides payroll deduction resources including the Payroll Deductions Online Calculator, Payroll Deductions Tables, supplementary tables and payroll deduction formulas. These tools help calculate CPP, EI and income tax deductions for common pay periods.
CRA when to file payroll information returns | CRA T4 slip information for employers | CRA payroll deduction tools