Tax Incentives

Employer Incentives

Employer Incentives are put in place to help employers with the cost of training young people. A mandatory starting wage of a High School Apprentice is 10% above the Manitoba minimum wage ($13.50 + 10% = $14.85/hour). A tax credit lets you get back 25% of the student wage (up to a maximum $5000 credit).  A high school apprentice that will cost you $14.85/hour will have a net cost of  $11.14/hour with the tax incentive.

Projected  Manitoba Minimum  Wage Increases:
April1, 2023               $14.15 + 10% = $15.57/hour  minus 25% tax incentive $11.67 net wage.
October 1, 2023      $15.00 + 10% = $16.50/hour  minus 25% tax incentive $12.38 net wage.

Manitoba Apprenticeship Tax Credit Overview


High School Apprentices - 25% of wages up to $5000 annual maximum.

Levels 1 and 2 Apprentices (Outside Winnipeg) - 20% of wages up to $5000 annual maximum.

Levels 3, 4 and 5 Apprentices (Outside Winnipeg) - 15 % of wages up to $5000 annual maximum.

Levels 1-5 Apprentices (Inside Winnipeg) - 15% of wages up to $5000 annual maximum.

Newly Certified Journeypersons (first two years) - 15% of wages up to $5000 annual maximum.

Print out Manitoba Paid Work Experience Tax Credit - Schedule 384


For More Information


Manitoba Tax Assistance Office 
809 - 386 Broadway,
Winnipeg, MB
R3C 3R6
Phone: 204-945-0949
Toll Free: 1-800-782-0771

Apprenticeship Manitoba
100-111 Lombard Avenue
Winnipeg, MB
R3B 0T4
Phone: 204-945-3337
Toll Free: 1-877-978-7233