Payroll remittance calculator
Reviewed by EverStone CPA · July 2026
Quick answer: Your remitter type decides how often you send source deductions to the CRA. Enter your average monthly withholding to find yours.
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 in a free consult.
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 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.
A worked example
These are the numbers already in the calculator above, so you can follow the arithmetic against the result it is showing.
| 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.
| 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
What the CRA is actually measuring
Your remitter type is set by your average monthly withholding amount (AMWA) — the total income tax, CPP and EI you withhold plus the employer's share, averaged over a calendar year. The CRA generally looks at the two preceding calendar years, which means your type lags your actual payroll. If you have grown quickly, check your CRA notice rather than assuming: remitting on the wrong schedule is penalised even when the money is paid in full. To build the AMWA figure in the first place, the payroll deduction calculator gives you the withholding and employer contributions for one pay run.
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
BC employers: two more things
Payroll in British Columbia also brings WorkSafeBC premiums, and above $1,000,000 of annual BC remuneration the Employer Health Tax. Neither is remitted through your RP account — they are separate registrations with separate schedules. If you would rather hand the whole stack over, we run payroll inside a fixed monthly fee.
Free to use on your own site — the snippet keeps a credit link back to this page.
Payroll Remittance Due-Date Calculator FAQ
What is the average monthly withholding amount (AMWA)?+
Can I remit quarterly?+
What happens if I remit late?+
Does this cover WorkSafeBC or the Employer Health Tax?+
How do I read the due date this calculator gives me?+
What does this calculator not account for?+
What if my remittance frequency changes partway through the year?+
Before adding a family member to the payroll this calculator covers, read what CRA expects when you pay a spouse a salary — the remittance mechanics are identical, but the deduction itself has to be defensible.
Want these numbers confirmed for your business?
A free consult with a Fraser Valley CPA — we will check the figures against your actual situation and quote a fixed fee.
Payroll remittances run on their own schedule alongside your corporate filing dates.