Payroll remittance calculator
Updated
Quick answer: Your remitter type decides how often you send source deductions to the CRA. Enter your average monthly withholding to find yours.
If your remitter type has changed, your due dates changed with it. Ask which schedule you are on now.
Remitter type changes as a business grows, and the CRA moves you without much warning. Payroll we run keeps track of it for you.
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 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 does it, and settles the qualifying test first.
On this page
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 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 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
BC employers: two more things
BC payroll adds WorkSafeBC premiums and, above $1,000,000 of annual BC remuneration, the Employer Health Tax, both outside your RP account. Or we run payroll for 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 the remittance 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?
Send an enquiry to a Fraser Valley CPA. We will check the figures against your actual situation and quote a fixed fee.
Have a question about this?
Ask it free through the quick-question form 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.
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Payroll remittances run on their own schedule alongside your corporate filing dates.