Withholding payroll deductions is only half the job — you have to remit them to the CRA on time, and the schedule depends on your size. Here's how the Canadian payroll remittance schedule works for 2025.
| Remitter type | Average monthly withholding (AMWA) | Due |
|---|---|---|
| Quarterly (new/small) | Under $1,000 & perfect compliance | 15th after quarter-end |
| Regular | Under $25,000 | 15th of the following month |
| Threshold 1 (accelerated) | $25,000–$99,999.99 | Up to twice a month |
| Threshold 2 (accelerated) | $100,000+ | Up to four times a month |
Your remitter type is based on your average monthly withholding amount (AMWA) from two calendar years ago. Most small businesses are regular remitters: deductions from pay in a given month are due by the 15th of the next month.
Each remittance includes the income tax, CPP (employee + employer), and EI (employee + 1.4× employer) you withheld and owe. Calculate the amounts with our payroll calculator or the step-by-step guide.
These add up fast — late payroll remittance is one of the most common avoidable penalties for small businesses. Our Calgary payroll services never miss a remittance. Get help.
Most small businesses are regular remitters: source deductions withheld during a month are due by the 15th of the following month. New or very small employers may qualify to remit quarterly, while larger employers remit accelerated (twice or up to four times monthly).
Remitter type is based on your average monthly withholding amount (AMWA): under $25,000 is a regular remitter (15th of the following month), $25,000–$99,999.99 is Threshold 1 (twice monthly), and $100,000+ is Threshold 2 (up to four times monthly). Some new small employers qualify for quarterly remitting.
Penalties start at 3% for 1–3 days late, rising to 5%, 7%, and 10% for longer delays, with up to 20% for repeated failures or gross negligence — plus interest. Late payroll remittance is one of the most common and avoidable small business penalties.
Each remittance covers the income tax you withheld plus CPP (employee and employer portions) and EI (employee plus 1.4 times the employer portion) for the pay you ran. A payroll calculator or service totals these for each period.
Have questions about payroll? Swift Accounting Ltd. helps Calgary business owners get it right. Contact us for a free consultation.
