What an hour of your crew actually costs you once CPP, EI, WCB Manitoba, vacation pay and public holidays are on top of the wage. Statutory-only residential lands somewhere between 16% and 23% depending on where you work.
CPP and EI are capped, so the percentages depend on what a worker earns in a year — that is why the wage and hours matter here.
Burden is what the government and your own policies add on top of the wage. Pick what applies; the percentage builds itself. Rates are 2026 Manitoba — check your WCB Manitoba statement for your class.
Manitoba construction: holiday pay is a flat 4% of wages.
Manitoba rates shown are new-business rates; established employers are individually rated.
Manitoba defaults (GST 5% + PST 7% on materials, ~17.8% burden). Nothing here is accounting or legal advice.
Rates are 2026 Manitoba: CPP 5.95% above the $3,500 exemption with a second tier of 4% between $74,600 and $85,000, EI 1.63% × 1.4 up to $68,900, WCB Manitoba by class up to $171,500 of assessable earnings, vacation 4% rising to 6% at 5 years, and 9 paid public holidays. Check your own WCB Manitoba premium rate statement for your class. Nothing here is accounting or legal advice.