Tax and CRA deadlines
When is your payroll remittance due?
Your remitter type and the exact date the CRA expects the money.
A starting point, not tax advice. Nothing you type leaves your browser.
How this works
What the number means
Your remitting frequency is set by your average monthly withholding amount (AMWA), generally taken from two calendar years ago. There are four types.
Quarterly is for an AMWA under $3,000 with a clean compliance record. Regular, up to $24,999.99, is due the 15th of the following month. Accelerated threshold 1, from $25,000 to $99,999.99, remits twice a month. Accelerated threshold 2, at $100,000 or more, remits four times a month.
The penalty for late remitting is based on the amount, not the delay — it starts at 3% and reaches 10% beyond seven days.
Worked example. An employer with a $4,000 AMWA paying staff on 15 October remits by 15 November. Grow past $25,000 and that becomes two remittances a month on dates that do not match the old routine.
Sources
- CRA — Remit payroll deductions: when to remit, due dates — modified 10 June 2026
Rates change. The CRA page is the authority, and these are reviewed every January.
Questions
When are payroll remittances due?
For most small employers, the 15th of the month after you pay your staff. Larger payrolls remit more often. Your remitter type is set by the CRA based on your average monthly withholding amount.
Next step
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