Manitoba payroll rates — July 2026
123rd edition, rule set 2026-07-01. Manitoba is three brackets and a basic personal amount that phases out between $200,000 and $400,000 — the only province besides the federal/Yukon BPA that shrinks TCP as income rises.
These figures are copied from the ingested JSON, not re-typed from memory. Use the calculator for a period result.
Federal (same for every province)
14.00% lowest rate. BPAF dynamic, max $16452.00, min $14829.00, phase-out $181440.00 to $258482.00. Canada employment amount $1501.00. LCF 15.00% to $750.00. Quebec abatement 16.50% (not applied outside Quebec). Outside-Canada surtax 48.00%.
| Threshold | Rate R | Constant K |
|---|---|---|
| $0.00 | 14.00% | $0.00 |
| $58523.00 | 20.50% | $3804.00 |
| $117045.00 | 26.00% | $10241.00 |
| $181440.00 | 29.00% | $15685.00 |
| $258482.00 | 33.00% | $26024.00 |
CPP July 2026
YMPE $74600.00, YAMPE $85000.00, basic exemption $3500.00. Employee total rate 5.95% (base 4.95% + first additional 1.00%). Second additional 4.00% on earnings between YMPE and YAMPE. Annual maxima: C $4230.45 (base $3519.45 + first additional $711.00), C2 $416.00. Employer matches C and C2.
EI July 2026
Maximum insurable $68900.00. Employee 1.63% (max $1123.07). Employer 22.82% (max $1572.30), which is 1.4 × the employee rate.
Manitoba brackets
| Threshold | Rate V | Constant KP | Prorated |
|---|---|---|---|
| $0.00 | 10.80% | $0.00 | no |
| $47000.00 | 12.75% | $917.00 | no |
| $100000.00 | 17.40% | $5567.00 | no |
Manitoba personal amount
TCP dynamic, max $15780.00, min $0.00, phase-out $200000.00 to $400000.00. Lowest rate 10.80%.
LCP
Labour-sponsored funds credit 15.00% to $1800.00. Applied only when lcp_purchase is on the request.
What this edition does not change
CPP, EI, and federal brackets are inherited from January. Only BC, NL, and PE overlay provincial files in the 123rd edition.