Payroll Remittance Calendar
Updated
Which remitter type you are, and when each payment is due
Quick answer: A free calendar for working out which remitter type a business falls under and when each source-deduction payment is due. Remittance frequency depends on the business, so the calendar is set up to be filled in for one payroll rather than read as a fixed schedule. No sign-up.
A remittance made on the wrong date attracts a penalty even when the amount is right. Have payroll handled, or ask about a due date.
When is my payroll remittance due?
Choose your remitter type and enter the pay date. The date appears straight away.
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What is in the payroll remittance calendar
- Getting it right — 5 items
- If you are late — 4 items
One page, designed to be printed and worked with a pen. Brand header, our contact details and a version date on the page.
Payroll source deductions are the least forgiving deadline a small business has. The money is not yours — it is withheld on the CRA’s behalf — and remitting it late attracts a penalty that applies from the first day.
The complication is that the deadline is not the same for everyone. There are four remitter types, and which one you are depends on your average monthly withholding amount, generally measured over the two preceding calendar years. As payroll grows, the type changes, and the due date moves with it. Businesses miss deadlines most often in the year they cross a threshold, because the date they had memorised is no longer the date that applies.
This one-pager sets out all four types, the thresholds that determine them, and the due date for each. The thresholds are read from our rates file at the moment this document was generated, and the version date is printed on it — if it is more than a year old, get a current copy.
Print it and put it where payroll is actually run. Remitter type is the sort of thing people learn once and then stop thinking about, which is exactly why the errors cluster in the year a business crosses a threshold: the date that had been correct for three years quietly stops being correct. Checking the type each January takes a minute and removes the single most common cause of a late remittance penalty.
Want the updated version each year?
Tax figures and filing dates move. Leave your email and we will send the refreshed copy when it changes. That is all we use it for. The download above works either way.
Common questions about payroll Remittance Calendar
Why is my due date different from another business I know?+
When do businesses most often miss a payroll deadline?+
What is the most common error?+
How serious is being late?+
General information, not tax advice. This checklist is a general aid for Canadian business owners. It does not account for your circumstances and does not create a professional relationship. Speak to a CPA before acting — send an enquiry.
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