CRA payroll remittance deadlines
Updated October 12, 2026
The short answer
Most employers remit payroll deductions by the 15th of the month after the pay period. Small employers may qualify for quarterly remitting, and larger employers must remit sooner under accelerated threshold schedules, depending on their average monthly withholding amount.
| Regular remitter | 15th of the month following the pay period |
|---|---|
| Quarterly remitter (eligible small employers) | 15th of the month following each quarter |
| Accelerated, Threshold 1 | The 25th for pay in the 1st to 15th, and the 10th of next month for the rest |
| Accelerated, Threshold 2 | Up to four times a month, tied to the pay date |
| Penalty for remitting late | 3% to 10% of the amount, depending on how late |
What decides the schedule
The CRA assigns a remitter type from the employer's average monthly withholding amount (AMWA) two calendar years back. The schedule is therefore not something to guess: check the employer's remitting frequency on their payroll account and track changes each year.
Penalties for late remittance
The penalty is 3% if the amount is one to three days late, 5% if four or five days late, 7% if six or seven days late, and 10% beyond that or when it isn't remitted. Interest applies on top.
Tracking remittances across payroll clients
For a bookkeeper with many payroll clients, the date that matters is the one the payment must reach the CRA, which is earlier than the date to send it. Working back from the due date by a few business days avoids bank delays and weekend roll-overs.
This guide summarizes federal rules published by the Canada Revenue Agency. Your situation may differ (a fiscal year that doesn't end December 31, a non-resident, a province with its own return), so confirm at canada.ca or with your accountant before relying on a date.
Frequently asked questions
What is the payroll remittance deadline for a regular remitter?+
The 15th of the month following the month in which the pay was made. If the 15th falls on a weekend or holiday, the next business day applies.
Can a small employer remit quarterly?+
Some small employers with a good compliance history and low average monthly withholding amounts are eligible to remit quarterly. The CRA notifies them of eligibility.
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