Payroll Deductions Supplementary Tables - Manitoba
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Payroll Deductions Supplementary Tables - Manitoba
T4008-MB (E) Rev. 25
This guide uses plain language to explain the most common tax situations. If you need more help, contact 1-800-959-5525.
Note
You must look up amount in two tax deductions tables – a federal table and a provincial table.
This guide is a supplement to the Guide T4032, Payroll Deductions Tables. If you need more information, see the Payroll Deductions Tables for your province or territory.
Table of contents
Section A
What's new as of July 1, 2025
The major changes made to this guide since the last edition are outlined.
This guide reflects some income tax changes recently announced which, if enacted as proposed, would be effective July 1, 2025. At the time of publishing, some of these proposed changes were not law. We recommend that you use the new payroll deductions tables in this guide for withholding starting with the first payroll in July 2025.
Federal legislative updates
On May 27, 2025, the Government of Canada tabled a Notice of Ways and Means Motion with proposed legislation that reduces the lowest income tax rate from 15% to 14% effective July 1, 2025.
In order to reflect the 1% cut in the lowest tax rate coming into effect halfway through the year, the full-year tax rate for 2025 will be 14.5% which means that a tax rate of 14% will apply for the remaining six months commencing with the first payroll in July. The tax rates and brackets are as follows:
- for income under $57,375, the tax rate is 14% (prorated)
- for income from $57,375 to $114,750, the tax rate is 20.5%
- for income from $114,750 to $177,882, the tax rate is 26%
- for income from $177,882 to $253,414, the tax rate is 29%
- for income of $253,414 and over, the tax rate is 33%.
For 2026 and subsequent tax years, the lowest federal tax bracket will be 14%.
Provincial legislative updates
On March 20, 2025, the Government of Manitoba announced that for 2025 and subsequent tax years, the Manitoba Basic Personal Amount (BPAMB) and the Manitoba personal income tax bracket thresholds will not be indexed.
The BPAMB for 2025 is $15,780. Since the employees have received the indexed BPAMB of $15,969, a prorated BPAMB of $15,591 will be applicable for the remaining six months commencing with the first payroll in July.
The tax brackets for 2025 are as follows:
- for income under $47,000, the tax rate is 10.8%
- for income from $47,000 to $100,000, the tax rate is 12.75%
- for income of $100,000 and over, the tax rate is 17.40%.
Since the employers have made deductions based on the indexed personal income tax bracket thresholds for the first six months of the year, prorated amounts will also be applicable. The prorated tax brackets for payroll effective July 1st are as follows:
- for income under $46,513, the tax rate is 10.8%
- for income from $46,513 to $98,796, the tax rate is 12.75%
- for income of $98,796 and over, the tax rate is 17.40%.
Payroll Deductions Tables
You can download Guides T4008, Payroll Deductions Supplementary Tables, and T4032, Payroll Deductions Tables, from our webpage at canada.ca/payroll. You can also choose to print only the pages or information that you need.
Payroll Deductions Online Calculator
For your 2025 payroll deductions, we strongly recommend using our PDOC. The online calculator makes it faster and easier to calculate payroll deductions. The calculator also uses exact salary figures and provides more accurate calculations. It calculates payroll deductions for the applicable province (except Quebec) or territory for the most common pay periods.
PDOC is available at canada.ca/pdoc.
Let us notify you
We provide a digital service that can notify you immediately, free of charge, of any changes for payroll deductions.
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General information
This guide is a supplement to the Guide T4032, Payroll Deductions Tables. See the Payroll Deductions Tables for your province or territory if you need more information about:
- what's new for July 1, 2025
- how to calculate tax deductions when you cannot use the tables
- how to deduct income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums and
- the payroll deductions required for pay periods other than those included in this guide
For information on deducting, remitting, and reporting payroll deductions, refer to the following employers' guides:
- T4001, Employers' Guide – Payroll Deductions and Remittances
- T4130, Employers' Guide – Taxable Benefits and Allowances
- RC4110, Employee or Self-employed?
- RC4120, Employers' Guide – Filing the T4 Slip and Summary
- RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
You can download and print a copy of the above noted guides. Our guides are available from our webpage at canada.ca/payroll. You can also use the Payroll Deductions Online Calculator free of charge.
The provincial and federal tables are designed to accurately calculate the deductions provided by the CPP additional contributions in most situations. However, for the following situations, we recommend using the PDOC for more accurate calculations:
- If at any point during the year, the employee reaches the YMPE of $71,300 or;
- A payment of remuneration, if annualized by the number of pay periods in the cycle, is over the YMPE of $71,300
If the tables are used in these situations, it may result in over or under deduction of federal and provincial taxes during the year.
Note
Refer to the 2024 edition of this guide to resolve any pensionable and insurable earnings review (PIER) deficiencies that we identify in processing your 2024 T4 return.
Claim codes
You may have to ask your employees or your pensioners to complete a federal and a provincial personal tax credits return using a federal Form TD1 and a provincial Form TD1.
The total personal amount an employee claims on a TD1 form will determine which claim code you use. The claim amounts that correspond to the federal claim codes are not the same as the claim amounts that correspond to the provincial claim codes. See Chart 1 and Chart 2.
The claim codes and corresponding amounts do not appear on either the federal or the provincial TD1 form.
Explanation of claim codes
Claim code 0
This code represents no claim amount. If the federal claim code is “0” because the employee is a non-resident, the provincial claim code must also be “0”. This code may also be used if the employee indicated they have more than one employer or payer at the same time and have entered “0” on the front page of Form TD1 for 2025.
Claim codes 1 to 10
The claim code amounts do not appear on either the federal or the provincial TD1 form.
You match the "Total claim amount" reported on your employee's or pensioner's TD1 forms with the appropriate claim codes. Then, you look up the tax for the employee's pay under the claim code in the federal and provincial tax tables for the pay period.
Indexing of claim codes amounts
The credits that apply to each federal and provincial claim code have been automatically changed in the tax tables by the indexing factor for the current year. If your employee did not complete the federal and provincial TD1 forms for 2025 you continue to deduct income tax using the same claim code that you used last year.
Chart 1 – 2025 Federal claim codes (using maximum BPA)
Chart 2 – 2025 Manitoba claim codes (using prorated maximum BPA)
Employment income from all sources
On the federal and provincial TD1 forms, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. If an employee states that his or her total expected income will be less than the "Total claim amount" of the TD1 forms, do not deduct any federal or provincial tax.
However, as an employer, if you know that this statement is false, you must deduct federal and provincial tax from the salary. Deduct tax according to the claim code that applies to the "Total claim amount" of the TD1 forms.
It is a serious offence to knowingly accept a Form TD1 that contains false or deceptive statements. If you are not sure a statement is true, contact 1-800-959-5525.
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- Date modified:
- 2025-06-27