CRA Payroll Remittance Deadlines: The Key Rule
The regular CRA payroll remittance deadline is the 15th day of the month after employees are paid. Eligible quarterly remitters use the 15th day after each quarter. Accelerated remitters have earlier deadlines. Check your assigned remitter type in your CRA account before making a payment.
Phoenix Knight Financial Services helps businesses in Surrey and across the Lower Mainland keep tax and accounting records clear. This article answers the specific filing question before showing where professional help may fit.
What Are the CRA Payroll Remittance Deadlines?
Payroll remittances send employee income tax, CPP contributions and EI premiums to the Canada Revenue Agency (CRA), along with the employer shares of CPP and EI. Your remitter type controls when the CRA must receive the payment.
| CRA remitter type | Usual remittance deadline |
|---|---|
| Regular | 15th of the month after you paid employees |
| Eligible quarterly | April 15, July 15, October 15, January 15 |
| Accelerated, threshold 1 | 25th of the same month for pay on days 1–15; 10th of next month for pay on days 16–end |
| Accelerated, threshold 2 | Within three working days after each weekly remittance period |
When the due date falls on a weekend or CRA-recognized holiday, the next business day normally applies. The CRA can also set special requirements for a change in business status.
How Do You Know Your CRA Remitter Type?
Sign in to the business's CRA account and check your remitting requirements. Most existing employers are classified using their average monthly withholding amount from two calendar years earlier. New employers may qualify for quarterly remitting if they meet the CRA's small-employer rules.
- Regular: average monthly withholding below $25,000, unless another category applies.
- Threshold 1: $25,000 to $99,999.99.
- Threshold 2: $100,000 or more.
- Quarterly: only if the CRA eligibility and compliance requirements are met.
Do not assume a small payroll means you can pay quarterly. You must meet the CRA's requirements.
Payroll Remittance Examples for BC Businesses
Example 1: A Surrey café pays staff on November 20 and is a regular remitter. Its deductions are normally due December 15.
Example 2: A qualifying quarterly remitter pays staff between October and December. Its normal due date is January 15 of the next year.
Example 3: A threshold 1 accelerated remitter pays workers November 10. The remittance is normally due November 25. The date would change for a payday after November 15.
These examples assume no holiday adjustment. The rule is based on the payday, not the dates when the work was done.
What Happens If a Payroll Remittance Is Late?
CRA late-remittance penalties are linked to how many days a required payment is late. Interest may also apply.
| Time late | Typical penalty rate |
|---|---|
| 1–3 days | 3% |
| 4–5 days | 5% |
| 6–7 days | 7% |
| More than 7 days, or no payment | 10% |
The CRA generally applies these rates to unremitted amounts over $500, with exceptions for knowing or grossly negligent failures. Repeated serious failures can lead to a higher penalty. Confirm your account balance and act quickly rather than waiting until the next T4 season.
How to Avoid Missing a Payroll Remittance
- Confirm the correct remitter category in the CRA account.
- Track every payday, including bonus and off-cycle payments.
- Reconcile withheld income tax, CPP and EI, including employer contributions.
- Schedule payments early enough for the CRA to receive them on time.
- Keep payroll reports and payment confirmations together.
- Review CRA account balances each month.
Good payroll records work best alongside accurate payroll tax services and consistent business bookkeeping. For owners planning their year-end, our small business tax checklist is another useful reference.
Is the Payroll Remittance Deadline the Same as the T4 Filing Deadline?
No. Payroll deductions are usually remitted through the year. T4 slips summarize employment income and deductions after the calendar year ends. Paying source deductions with your annual T4 return may make an earlier remittance late.
For incorporated employers, small business accounting can connect payroll, bookkeeping and year-end reporting. Review your own remitter type and payroll balances before deciding what is due.
Frequently Asked Questions
Is the payroll remittance due every month?
Regular remitters pay monthly, but eligible quarterly remitters and accelerated remitters follow other schedules. Check your assigned CRA type.
Does the CRA use the pay date or work period?
The CRA uses the date employees are paid for normal payroll remittance deadlines.
What if the 15th is a Sunday?
A deadline on a weekend or CRA-recognized holiday normally moves to the next business day.
Do I remit when I had no employees paid?
You may need to report a nil remittance to the CRA, depending on your account and remitter type.
Are T4 slips a substitute for remitting payroll deductions?
No. T4 information returns and payroll deduction remittances have separate requirements.
Can an accountant correct payroll remittance records?
An authorized professional can help reconcile payroll records and support corrections, but the employer remains responsible for its obligations.
Need help checking a payroll remittance deadline?
GoPK can help review your records, identify next steps and prepare for the relevant filing or bookkeeping requirement. Share the details of your situation so the right service can be discussed.
Official Guidance and Review Notes
Rates and dates can vary by remitter type and circumstance; check your CRA account. Sources were checked for this article on October 21, 2026; tax obligations can depend on your specific facts.