--- title: "Payroll Remittance Calculator | CRA Due Dates | EverStone" url: https://www.everstonecpa.com/payroll-remittance-calculator description: "Enter your average monthly withholding and see your CRA remitter type and exact due dates. Free, private payroll remittance calculator from a Canadian CPA." type: tool updated: 2026-10-02 summary: "Your remitter type decides how often you send source deductions to the CRA. Enter your average monthly withholding to find yours." faq_count: 7 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) Payroll remittance calculator [Home](https://www.everstonecpa.com/) [Free tools](https://www.everstonecpa.com/tools) Payroll remittances Payroll remittances # Payroll remittance *calculator* Updated 2 October 2026 **Quick answer:** Your remitter type decides how often you send [source deductions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions.html) to the CRA. Enter your average monthly withholding to find yours. **Want remittances on time, every time?** We remit source deductions on your schedule and keep the PD7A account clean, with payroll included in bookkeeping from $325 a month. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=payroll#enquiry-form) If your remitter type has changed, your due dates changed with it. [Ask which schedule you are on now](https://www.everstonecpa.com/quick-question). Remitter type changes as a business grows, and the CRA moves you without much warning. [Payroll we run](https://www.everstonecpa.com/payroll-services-canada) keeps track of it for you. Average monthly withholding amount (income tax + CPP + EI, employee and employer portions) Has the account been open 12+ months with a perfect remitting and filing record? Opens your own email app with the numbers filled in — add your question and a CPA replies, usually the same business day. Estimates for general information, not tax advice specific to your situation. Rates and rules change and your result depends on details a calculator cannot capture. We confirm the numbers for your circumstances once we review your enquiry. **Nothing you type here leaves your browser.** This calculator runs entirely on your device — no figures are sent to us or to anyone else. What this calculator answers **What kind of remitter am I, and when is each payroll remittance due?** Any employer. Remitting late is one of the most reliably penalised things a small business does. The CRA assigns your remitter type and tells you what it is. This predicts it from your average monthly withholding. Working out an average day’s pay for a B.C. statutory holiday? The [BC stat pay calculator](https://www.everstonecpa.com/bc-stat-holiday-pay-calculator) does it, and settles the qualifying test first. ## A worked example These are the numbers already in the calculator above, so you can follow the arithmetic against the result it is showing. Worked example The value the page loads with: $4,500 average monthly withholding amount | Step | Figure | | Under $3,000 | Quarterly — but only with a perfect compliance history | | $3,000 to $25,000 | Regular monthly — due the 15th of the following month | | $25,000 to $100,000 | Accelerated — twice monthly | | $100,000 or more | Accelerated, four times monthly | | At $4,500 | Regular monthly remitter, due the 15th of the following month | ## What it assumes, and where it stops Every estimate rests on assumptions. These are the ones that would change your number most. Assumptions and limits Where this estimate stops being reliable | Assumption | What it means for your number | | AMWA is an average, not this month | The CRA sets your type from average monthly withholding across earlier years, so a single busy month does not change it — and a growing payroll can change it without you noticing. | | Quarterly status is conditional and losable | It requires a clean compliance history. One late remittance moves you to monthly. | | The due date is when the CRA has the money | Not the date you send it. A payment in transit on the due date is late. | General information, not advice. [Have a CPA confirm it for your situation](https://www.everstonecpa.com/book-online?service=payroll#enquiry-form) Your remitter type lags your payroll by up to two years. ## What the CRA is actually measuring Your remitter type depends on your **average monthly withholding amount (AMWA)**: withheld income tax, CPP and EI plus the employer’s share, averaged over a calendar year. The CRA generally uses the two preceding years, so your type lags your payroll. If you grew fast, check your CRA notice; the wrong schedule is penalised even when paid in full. The [payroll deduction calculator](https://www.everstonecpa.com/payroll-deduction-calculator) gives one pay run’s figures to build the AMWA. ## Why this matters more than most payroll admin Source deductions are held **in trust**. They are not the corporation’s money, and unremitted amounts can become a **personal liability for directors** — one of the few places the corporate veil genuinely does not protect you. The penalty for late remitting starts at 3% and rises with lateness, applied to the amount, not to a fee. [How the RP account works](https://www.everstonecpa.com/blog/payroll-remittances-canada-rp-account) ## BC employers: two more things BC payroll adds **[WorkSafeBC](https://www.everstonecpa.com/glossary#worksafebc)** premiums and, above $1,000,000 of annual BC remuneration, the [Employer Health Tax](https://www.everstonecpa.com/blog/bc-employer-health-tax-guide), both outside your RP account. Or [we run payroll](https://www.everstonecpa.com/payroll-services-canada) for a fixed monthly fee. Embed this calculator Free to use on your own site — the snippet keeps a credit link back to this page.

Calculator by EverStone CPA

Common questions ## Payroll Remittance Due-Date Calculator FAQ **What is the average monthly withholding amount (AMWA)?** Withheld income tax, CPP and EI plus the employer’s CPP and EI, averaged monthly over a calendar year. The CRA generally uses your two preceding years to set your remitter type. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Can I remit quarterly?** Only with average monthly withholding under $3,000, a perfect remitting and filing record, and generally an account open 12 months; some very small new employers also qualify. Wait for the CRA’s written confirmation before switching. **What happens if I remit late?** Penalties start at 3% of the amount and increase the later it is, and interest is charged on top. Because withheld amounts are held in trust, unremitted source deductions can also become a personal liability for the directors of the corporation. **Does this cover WorkSafeBC or the Employer Health Tax?** No. Those are separate BC programs with their own registrations and schedules. This calculator only covers CRA source deductions remitted through your payroll (RP) program account. **How do I read the due date this calculator gives me?** It is the date the CRA must have the money. A remittance counts when it reaches the CRA or a financial institution, so a cheque mailed that day is late. Weekend or holiday dates roll to the next business day. **What does the remittance calculator not account for?** It excludes WorkSafeBC premiums, the Employer Health Tax, taxable benefits, off-cycle bonuses and any reassigned remitter type, and assumes one payroll account. Confirm your frequency in My Business Account each year. **What if my remittance frequency changes partway through the year?** The CRA sets your frequency from average monthly withholding and notifies you in writing of changes, usually from the start of a calendar year. Do not switch yourself; the wrong schedule counts as late even if the annual total is right. Update your calendar when the notice arrives. Before adding a family member to the payroll this calculator covers, read [what CRA expects when you pay a spouse a salary](https://www.everstonecpa.com/blog/paying-your-spouse-a-salary-canada) — the remittance mechanics are identical, but the deduction itself has to be defensible. ## Want these numbers confirmed for your business? Send an enquiry to a Fraser Valley CPA. We will check the figures against your actual situation and quote a fixed fee. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=payroll#enquiry-form)[Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) ## Have a question about this? Ask it free through [the quick-question form](https://www.everstonecpa.com/quick-question) and a CPA replies by email within one business day. For something that needs a proper look, a one-off **Advice Call** is a paid 45-minute session with a Chartered Professional Accountant: $225 plus GST, booked by email with a secure payment link. It is credited against your first invoice if you become a client within 60 days. Looking for an accountant to take this on rather than an answer? [Send an enquiry](https://www.everstonecpa.com/book-online?service=payroll#enquiry-form). [Ask a Free Question](https://www.everstonecpa.com/quick-question) [Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) Email info@everstonecpa.com ★★★★★ “Personal. Professional. Responsive. Plus he saved me a bundle!” Corrin Skalbeck · Google Local Guide Payroll remittances run on their own schedule alongside [your corporate filing dates](https://www.everstonecpa.com/t2-deadline). --- Source: https://www.everstonecpa.com/payroll-remittance-calculator Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online