Payroll Remittance Schedules and Deadlines
Understand when and how to remit CPP, EI, and income tax deductions to Canada Revenue Agency without missing critical deadlines.
Why Remittance Deadlines Matter
Missing a payroll remittance deadline isn’t something you can brush off. The Canada Revenue Agency takes these dates seriously, and penalties add up fast. We’re talking about withholdings that legally belong to the government — your job is to get them there on time.
Here’s the thing: you’ve already deducted CPP, EI, and income tax from your employees’ paychecks. Now you need to send those funds to CRA by specific dates. Get it wrong, and you’ll face interest charges, penalties, and potential legal complications. Get it right, and you’ve got one less thing to worry about.
Understanding Your Remittance Schedule
Your remittance schedule depends on how much you’re deducting. CRA has two main categories: regular remitters and accelerated remitters. If you’re deducting less than $3,000 per month on average, you’ll likely fall into the regular category. But don’t assume — CRA assigns your status based on your previous year’s total deductions.
Regular remitters submit monthly, with the 15th of the following month as your deadline. So if you’re running payroll in January, those remittances are due by February 15th. Accelerated remitters have shorter windows — either twice monthly or within 10 days depending on your category. The exact dates can change, so you’ll want to check your CRA account for your specific schedule.
Pro tip: Set reminders at least 3 days before the deadline. You don’t want to be scrambling on the 14th trying to submit by the 15th.
What You’re Actually Remitting
Income Tax Withholding
You’re withholding federal and provincial income tax based on each employee’s T1 form and earnings. The amount varies depending on their claim amount and salary level. You calculate this using CRA’s payroll deduction tables, which change annually.
CPP Contributions
Canada Pension Plan contributions are split between employer and employee. In 2026, you’re withholding roughly 5.95% from employees on pensionable earnings between $3,500 and the year’s maximum ($68,500 estimated). You match that amount as the employer.
EI Premiums
Employment Insurance premiums are also shared. You withhold roughly 1.62% from employees up to the maximum insurable earnings (around $63,200 in 2026). Your employer contribution rate is 1.66%, slightly higher than the employee rate.
How to Submit Your Remittance
Calculate Your Totals
Add up all the deductions from each payroll period during the remittance period. Your payroll software should do this automatically, but you’ll want to verify the numbers. Include employee withholdings plus your employer contributions.
Log Into CRA’s System
You’ll need to access CRA My Business Account or My Service Account. If you haven’t set this up yet, do it now — don’t wait until the deadline is approaching. You’ll need your business number and authorization to submit remittances.
Submit Your Payment
You can remit via online banking, through CRA’s electronic services, or by mailing a check. Online submission is fastest and gives you immediate confirmation. The payment needs to be received by the deadline, not just sent — so don’t cut it close if you’re mailing anything.
Keep Your Records
Save your payment confirmation from CRA. Keep records of your payroll, deductions, and remittances for at least 6 years. You’ll need these if CRA audits your payroll, and they’re essential for reconciling at year-end when you file T4s.
Common Mistakes to Avoid
You’ve probably heard stories about companies missing remittance deadlines. Don’t be that story. Here’s what goes wrong most often — and how to prevent it.
- Calculating wrong amounts: Double-check your math or rely on payroll software. Manual calculations are where errors happen most.
- Missing the exact deadline: The 15th is the 15th — there’s no grace period. If it falls on a weekend, you submit on Friday. Check your CRA schedule for exact dates.
- Not accounting for year-end adjustments: December remittances can be tricky because you’re finalizing the year. Make sure you’re including any adjustments needed.
- Ignoring accelerated remitter status: If CRA puts you in accelerated status and you don’t know it, you’ll miss deadlines. Check your CRA account regularly.
Stay on Top of Your Deadlines
Payroll remittance schedules aren’t complicated once you understand them. You’re essentially sending money you’ve already withheld from employees, plus your employer contributions, to CRA on specific dates. Miss those dates, and penalties pile up. Stay organized, set reminders, and verify your calculations.
The best approach? Use payroll software that tracks deadlines for you. Most modern systems send notifications and can even automate remittance submissions. If you’re handling this manually, create a calendar that shows all your remittance dates for the year. You’ll thank yourself when February 15th rolls around and you’ve already submitted January’s remittance.
Need guidance on other payroll topics? Explore our related articles below to understand CPP rates, EI premiums, and T4 preparation.
Important Disclaimer
This article provides educational information about Canadian payroll remittance schedules and deadlines. It’s not intended as professional accounting, tax, or legal advice. Payroll regulations change regularly, and individual circumstances vary. Always consult with a qualified accountant, tax professional, or lawyer for advice specific to your business. The Canada Revenue Agency’s official website has the most current information on remittance schedules, forms, and requirements.
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