CRA Payroll Remittance Due Dates 2026
Classify the likely CRA remitter type from average monthly withholding amount, payroll-account age and compliance history.
Likely remitter type
Regular remitterFrequency
MonthlyDue rule
15th day of the following month| Remitter type | AMWA band | Frequency | Due rule |
|---|---|---|---|
| Quarterly — new small employer | $0–$1,000 | Quarterly | April 15, July 15, October 15 and January 15 |
| Quarterly — established small employer | $0–$3,000 | Quarterly | April 15, July 15, October 15 and January 15 |
| Regular remitter | $0–$25,000 | Monthly | 15th day of the following month |
| Accelerated remitter — threshold 1 | $25,000–$100,000 | Up to twice monthly | 25th of the same month and 10th of the next month |
| Accelerated remitter — threshold 2 | $100,000+ | Up to four times monthly | Third working day after each weekly remitting period |
CRA assigns the official remitter type using its records. Quarterly status also requires a perfect compliance record; confirm the result in My Business Account or your PD7A statement.
Use the CRA-assigned type
The classifier explains the public thresholds, but CRA's assignment in My Business Account or the PD7A statement controls. A weekend or recognized holiday normally moves receipt to the next business day.
Frequently asked questions
When is a regular payroll remittance due?
A regular remitter sends deductions monthly, due on the 15th day of the following month.
Who can remit payroll quarterly?
Eligible small employers with a perfect compliance record may remit quarterly. The AMWA ceiling is lower for a new employer than for an established account.
What happens when a payroll remittance is late?
CRA applies escalating penalties based on days late and charges daily compound interest from the due date.
Calculate what must be remitted with the payroll deductions calculator and the employer cost calculator.
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