Payroll Remittance Schedule Explained: How CRA Due Dates Work

A payroll remittance schedule is the timetable your business follows to send withheld income tax, Canada Pension Plan (CPP), and Employment Insurance (EI) amounts to the Canada Revenue Agency (CRA). The first step is not to assume that every employer pays monthly. Confirm the remitter frequency and first due date assigned to your payroll account, then build your calendar around that information.

What is a payroll remittance schedule?

A payroll remittance schedule tells an employer when withheld source deductions must be paid to the CRA. These amounts commonly include employee income tax, CPP, and EI deductions, along with applicable employer contributions. The employer calculates and records these amounts during each pay period, then sends the required totals according to the assigned remitting frequency.

Payroll calculation and payroll remittance are related but different tasks. Calculation determines how much should be withheld from each paycheque. Remittance determines when accumulated deductions must reach the CRA. Accurate payroll deductions and clear records support both payments and year-end reporting.

The schedule is based on the employer's CRA classification, which is influenced by the average monthly withholding amount. It is not determined simply by the province where the business operates or by how frequently employees are paid.

Compare the main CRA remitter schedules

The table below summarizes common CRA schedules. Your business must follow the frequency and dates shown in CRA correspondence or account information rather than relying on an assumed category.

These categories are not interchangeable. The CRA's Employers' Guide explains remitter types and payment rules. If payroll grows or withholding amounts change, review whether the CRA has assigned a different frequency.

Regular remitter

Employers with an average monthly withholding amount below $25,000 generally remit monthly. Payment is usually due by the 15th day of the month after the month in which deductions were withheld, unless the CRA provides different instructions.

A regular schedule is common, but it is not universal for every Ontario employer. Compare your accounting-system reminders with the schedule assigned to your CRA account.

Quarterly remitter

A quarterly remitter sends source deductions after each quarter rather than after each calendar month. The usual pattern is April 15, July 15, October 15, and January 15.

This schedule follows the quarter-end, not each employee's pay period. You still need to calculate and record deductions for every payroll run so the quarterly total can be reconciled before payment.

Accelerated remitter

Employers with an average monthly withholding amount from $25,000 to $99,999.99 may be classified as accelerated remitters. Remittances may be required up to twice a month, with exact dates determined by CRA instructions.

Do not create an accelerated calendar based only on your own estimate. Check the CRA notice or account details, record each assigned date, and allow time to review payroll totals before submitting payment. See the CRA's information on when to remit and applicable due dates.

How to confirm your business's payroll remittance schedule

1. Register the payroll program account. New employers must register before the first payroll remittance due date.
2. Record the account identifier. Confirm the 15-character payroll account number and use it for payments and filings.
3. Review CRA correspondence. Look for the remitter frequency, assigned dates, and any notice changing the schedule.
4. Confirm the first remittance date. The first payment depends on when withholding began and the frequency assigned by the CRA.
5. Build the calendar. Add due dates, an internal review date, payroll data reminders, and a payment-confirmation step.

If you need help identifying the account number, first payment date, or setup sequence, this explanation of payroll account setup covers key registration details.

What Ontario employers need to know

Ontario employers generally follow the federal CRA schedule when remitting payroll source deductions. Ontario payroll tables and provincial tax information affect how deductions are calculated, but they do not by themselves determine whether an employer remits monthly, quarterly, or on an accelerated schedule.

This distinction prevents two common errors. An employer may calculate Ontario deductions correctly but pay them on the wrong timetable, or assume that operating in Ontario automatically means monthly remittances. The correct approach is to use the CRA-assigned remitter type and confirm the applicable account information.

A practical payroll remittance process

A repeatable workflow reduces the risk of missed dates and unexplained balances:

1. Calculate each payroll. Apply the appropriate income tax, CPP, and EI calculations for every pay period.
2. Reconcile the totals. Compare the payroll register, bank funding, general ledger, and source-deduction totals.
3. Verify the account and date. Check the 15-character payroll account identifier and CRA-assigned due date.
4. Submit the payment. Confirm the amount and account details before authorizing payment.
5. Save the confirmation. Keep proof of payment with the payroll records.
6. Resolve discrepancies promptly. Investigate late, misallocated, or unexpected payments through the appropriate CRA process.

Pre-payment checklist

• Payroll totals agree with the payroll register.
• Income tax, CPP, and EI deductions are recorded.
• Applicable employer contributions are included in the reconciliation.
• The correct payroll account identifier is being used.
• The due date matches the assigned remitter frequency.
• The payment amount has been reviewed and approved.
• Confirmation will be saved after payment.

First remittance dates and T4 deadlines are separate

A new employer's first remittance date may not look exactly like later recurring dates. It depends on when withholding began and the remitter frequency assigned by the CRA. Register the payroll program account before the first due date.

Recurring remittances are separate from year-end information returns. T4, T4A, T4A-NR, and T4A-RCA information returns are generally due by the last day of February following the calendar year. That deadline does not replace monthly, quarterly, or accelerated payments during the year. Consult the CRA's business tax deadline information for current year-end requirements.

When payroll remittance support may help

Some employers can manage simple payroll internally with reliable software and a documented review routine. Outside support may help when there is no dedicated payroll administrator, staff numbers are changing, deductions are complex, or payroll records must connect closely with bookkeeping and year-end reporting.

Support may include payroll account setup, payroll processing, remittance planning, reconciliation, or T4 filing support. Confirm which tasks, approvals, and deadlines are included rather than assuming one service covers every payroll obligation.

Conclusion: Confirm the CRA schedule before paying

The safest approach is to confirm the CRA-assigned remitter type before creating a calendar. Then distinguish each pay-period calculation from the later remittance, reconcile totals, verify the account and due date, submit payment, and save confirmation.

For Ontario employers, provincial payroll tables help determine deductions, while the federal CRA schedule determines when source deductions are remitted. Keep recurring remittances separate from T4 filing and review the schedule when CRA instructions or payroll circumstances change.

Verma Accounting & Financial Services provides payroll processing, payroll account setup, remittance support, and T4 filing services. To discuss the right scope for your business, visit Verma Accounting & Financial Services.