Payroll remitter types: when your source deductions are due
If you run payroll, you withhold income tax, CPP and EI from your employees’ pay and send it to the CRA on a schedule. When they are due depends on your remitter type. Miss the date on an amount over $500 and a penalty applies, even if you are only a few days late.
Key takeaways
- Generally, your remitter type is based on your average monthly withholding from two calendar years ago.
- Regular remitters pay by the 15th of the next month. Quarterly remitters pay four times a year.
- Accelerated remitters pay up to twice or up to four times a month.
- If a due date falls on a weekend or a CRA holiday, the payment is on time if it arrives by the next business day.
- A late remittance over $500 costs 3 to 10 percent, and 20 percent for a repeat failure made knowingly or through gross negligence.
How CRA sets your remitter type
CRA looks at your average monthly withholding amount, or AMWA. That is the total of your required payroll remittances in a calendar year, divided by the number of months you had to remit, up to 12.
Generally, the year that counts is two calendar years back. Your remitter type for 2027 is based on what you remitted in 2025.
CRA reviews every payroll account each November and tells you in writing if your type changes. You can also see your type in CRA’s online services.
Two more rules to know:
- If you have more than one payroll account, the same remitter type applies to all of them.
- If your corporation is associated with other corporations, your remitter type is the same as theirs.
Your remitter type does not change how often you pay your staff. It sets how often and when you send the deductions to CRA.
The four remitter types
| Remitter type | Who it applies to | When the deductions are due |
|---|---|---|
| Quarterly | Small employers who qualify (see below) | April 15, July 15, October 15 and January 15 |
| Regular | Generally, AMWA under $25,000 | The 15th of the following month |
| Accelerated, threshold 1 | AMWA of $25,000 to $99,999.99 | Deductions for the 1st to the 15th: due the 25th of the same month. Deductions for the 16th to month end: due the 10th of the next month |
| Accelerated, threshold 2 | AMWA of $100,000 or more | Up to four times a month, by the 3rd working day after the 7th, 14th, 21st and last day of the month |
Threshold 2 remitters must pay electronically or at a Canadian financial institution. A payment made another way can draw a 3 percent penalty even if it arrives on time.
Who can remit quarterly
Quarterly remitting means four payments a year instead of twelve, but CRA sets strict conditions.
An existing employer is eligible to remit quarterly if all of these are true:
- the payroll account has been open for at least 12 months
- the AMWA two calendar years back was less than $3,000
- the employer has a perfect compliance record on all payroll and GST/HST accounts for the past 12 months
A perfect compliance record means no late remittances, no late remitting, failure to remit or failure to deduct penalties, and no overdue T4-type returns. On the GST/HST side it means no balance owing, no overdue returns and no credit balance with a refund hold.
A new employer, with a payroll account open for less than 12 months, remits quarterly without applying, as long as its monthly withholding is under $1,000 and its compliance record is perfect. CRA will say so on your statement of account if you must remit at a different frequency.
Quarterly status is easy to lose. A new employer whose monthly withholding reaches $1,000 becomes a regular remitter the next quarter. One late remittance can move a new employer from quarterly to monthly payments starting the next quarter. An existing quarterly remitter who stops qualifying is assigned a new type for the following calendar year.
Due dates coming up
For the July to September 2026 period, quarterly remitters pay by Thursday, October 15, 2026. Regular remitters also pay their September deductions by October 15.
Watch the weekend rule. When a due date falls on a Saturday, Sunday or a CRA public holiday, the payment is on time if CRA receives it, or it is processed at a Canadian financial institution, by the next business day. For example:
- Regular remitters: October deductions are due Sunday, November 15, 2026, so the payment is on time by Monday, November 16.
- Threshold 1 remitters: deductions for pay from October 1 to 15 are due Sunday, October 25, so the payment is on time by Monday, October 26.
You can pay early. CRA accepts payments made more often than your remitter type requires, but it will not change your type because of it.
For other tax and filing dates for BC businesses, see our BC tax deadlines calendar.
Nil and final remittances
If you had no payroll in a period, for example with seasonal staff, report a nil remittance by your due date.
If your business stops operating, changes its legal status or is restructured, report a final remittance within 7 calendar days.
What a late remittance costs
If you deduct more than $500 and send it late, CRA charges a penalty of 3 percent if it is 1 to 3 days late, 5 percent at 4 or 5 days, 7 percent at 6 or 7 days, and 10 percent after that or if nothing is sent. A second or later failure in the same calendar year, made knowingly or through gross negligence, is charged at 20 percent.
Interest is added from the due date, compounded daily. CRA’s rate on overdue CPP contributions and EI premiums is 7 percent for October to December 2026.
We explain the penalty rules in more detail in what late payroll remittances cost. For ways to pay, see how to make a payment to the CRA.
FAQ
How do I find out my remitter type?
CRA tells you in writing when your type changes, and you can see it in CRA’s online services.
Why am I an accelerated remitter when my payroll is smaller this year?
Generally, your type is based on your average monthly withholding two calendar years ago, not this year. If using last year’s AMWA would lower your remitting frequency, you can ask CRA to review your account.
Does my remitter type change how often I pay my employees?
No. It sets how often and when you send the deductions to CRA.
What happens if my due date is on a weekend?
If your due date falls on a Saturday, Sunday or CRA public holiday, your payment is on time if CRA receives it, or a Canadian financial institution processes it, by the next business day.
Can I remit more often than my type requires?
Yes. CRA accepts early payments, but your remitter type stays the same.
Need help setting up payroll or catching up on remittances? See our payroll services or talk to us at 778-779-4212.
Source: Canada Revenue Agency, When to remit (pay), Types of remitters, How to remit (pay), Public holidays and Prescribed interest rates.
General information only. Talk to us about your situation.