Payroll remittance due dates: which remitter are you?

Guide · updated 2026-09-10

Every employer remits CPP, EI and tax deductions to the CRA on a schedule set by its average monthly withholding amount (AMWA). Four schedules cover everyone.

The four schedules

• Quarterly remitter: AMWA under $3,000 and a perfect compliance history. Due the 15th of the month after the quarter ends (15 April, 15 July, 15 October, 15 January).
• Regular remitter: AMWA under $25,000. Due the 15th of the month after the month the deductions were made.
• Threshold 1 (accelerated): AMWA $25,000 to $99,999.99. Deductions from pay dated the 1st to 15th are due by the 25th of the same month; from the 16th to month end, by the 10th of the next month.
• Threshold 2 (accelerated): AMWA $100,000 or more. Due within three working days after the end of each period: 1st to 7th, 8th to 14th, 15th to 21st, 22nd to month end.

What is remitted

• The employee's CPP and CPP2 contributions and EI premiums, the employer's share (CPP matched; EI at 1.4 times), and the income tax withheld, on one PD7A.
• New employers are regular remitters until the CRA assigns a schedule based on history.

Year end

• T4 and T4A slips and summaries are due the last day of February for the previous calendar year. ROE within five days of the interruption of earnings for electronic filers.

How the books keep you ahead

• ApexLedger builds the PD7A for each month from the posted pay runs, for regular, quarterly and accelerated remitters.
• The Action Centre lists each remittance with its due date ahead of time, and the slips come straight from the posted runs at year end.

Schedules and thresholds are the CRA's general rules and can change; late remittances attract penalties. Confirm your remitter type on your CRA account; ApexLedger records what you enter and does not give payroll advice.