Canada payroll remittance deadlines depend on your remitter type. Regular remitters pay payroll deductions to the CRA by the 15th of the next month. Quarterly remitters pay by Thursday, October 15, 2026. Late payments cost 3% to 10%, and 20% for repeat offences.
Last updated October 14, 2026. Your remitter type decides every date. This guide comes from Senvora Group, a bookkeeping firm for CPA firms and business owners in the US and Canada. Here are the dates for each type, what happens when a date lands on a weekend, and what late really costs.
Key takeaways
- Regular remitters (average monthly withholding under $25,000): pay by the 15th of the next month. October payroll is due Monday, November 16, 2026.
- Quarterly remitters: July to September is due Thursday, October 15, 2026. The next one is Friday, January 15, 2027.
- Accelerated remitters pay twice a month, on the 25th and the 10th. The largest employers pay up to 4 times a month.
- Late penalty: 3% for 1 to 3 days, 5% for 4 to 5 days, 7% for 6 to 7 days, 10% after that. Interest on overdue amounts is 7% this quarter.
Which remitter type are you?
The CRA looks at your average monthly withholding amount, or AMWA, from 2 calendar years ago. It adds up the payroll deductions you had to remit that year and divides by the number of months you remitted, up to 12. Every November it reviews all payroll accounts and writes to you if your type changes.
New to Canadian bookkeeping rules? Our Canada bookkeeping guide puts GST/HST, payroll and T4 dates in one place.
| Remitter type | Average monthly withholding | How often you pay | Due dates |
|---|---|---|---|
| Quarterly, new small employer | $0 to $999.99, with a perfect compliance record | Quarterly | April 15, July 15, October 15, January 15 |
| Quarterly, small employer (account open 12 months or more) | $0 to $2,999.99, with a perfect compliance record | Quarterly | April 15, July 15, October 15, January 15 |
| Regular | $0 to $24,999.99 | Monthly | 15th of the next month |
| Accelerated, threshold 1 | $25,000 to $99,999.99 | Twice a month | 25th of the same month and 10th of the next month |
| Accelerated, threshold 2 | $100,000 or more | Up to 4 times a month | 3rd working day after the 7th, 14th, 21st and last day of the month |
You are one type for all of your payroll accounts. If you are an associated corporation, you take the same type as the others in the group.
What are the next payroll remittance due dates?
Here is the rest of 2026 and the start of 2027. October 25 and November 15 fall on Sundays, so those payments are on time on Monday.
| Remitter type | Period | Due date |
|---|---|---|
| Quarterly | July to September 2026 | Thursday, October 15, 2026 |
| Regular | September 2026 payroll | Thursday, October 15, 2026 |
| Accelerated, threshold 1 | October 1 to 15 | Monday, October 26, 2026 |
| Accelerated, threshold 1 | October 16 to 31 | Tuesday, November 10, 2026 |
| Regular | October 2026 payroll | Monday, November 16, 2026 |
| Accelerated, threshold 1 | November 1 to 15 | Wednesday, November 25, 2026 |
| Regular | November 2026 payroll | Tuesday, December 15, 2026 |
| Quarterly | October to December 2026 | Friday, January 15, 2027 |
Threshold 2 dates move every month, because they sit 3 working days after the 7th, 14th, 21st and the last day of the month. Count them from your own calendar.
When does a payment count as on time?
- Online or phone banking: the day your bank credits the CRA.
- In person at your bank: the date stamped on your remittance voucher.
- By mail: the day the CRA receives it.
- My Payment: the same day if you pay on a business day, or the next business day.
If your cheque is returned for non sufficient funds, a closed account or a stopped payment, the CRA charges a fee of up to $25 for each one.
What does a late payroll remittance cost?
The penalty applies when you deducted more than $500 and sent it late or not at all. Under $500, it applies only if the failure was knowing or grossly negligent.
| How late | Penalty |
|---|---|
| 1 to 3 days | 3% |
| 4 or 5 days | 5% |
| 6 or 7 days | 7% |
| More than 7 days, or never remitted | 10% |
| Second or later time in a calendar year, if knowing or grossly negligent | 20% |
Here is a simple example. You withheld $8,000 and pay it 5 days late. The penalty is 5%, so $400, plus interest.
Interest is separate. The CRA charges 7% on overdue taxes, Canada Pension Plan contributions and employment insurance premiums from October 1 to December 31, 2026. It compounds daily and also applies to unpaid penalties.
What if you have no employees right now?
You still report. If you have seasonal workers or no employees, you report a nil remittance by your due date and tell the CRA when you will make your next source deductions.
Can you change your remitter type?
You can ask the CRA to review your account in two cases. You are a regular remitter with an account that is 12 months or older and you meet the quarterly conditions. Or you are an accelerated remitter and last year’s AMWA would lower your frequency. The CRA will accept early payments at any time, but it will not change your type unless you ask.
Four checks before you remit
- Confirm your remitter type in your CRA online account, so you know your real due date.
- Tie the payroll liability accounts in your books to the payroll reports before you pay.
- Pay a day early. A payment counts on the day your bank credits the CRA or the CRA receives it, not the day you start it.
- Save the confirmation and keep it with your payroll records.
If your payroll books are a mess, our month end close checklist is a good way to clean up first.
What if your payroll books are behind?
Late remittances usually start with late books. Reconciliations slip, payroll reports pile up, and the payment waits. If you are months behind, start with our guide to fixing years of books step by step.
If you would rather hand it off, we run outsourced bookkeeping for Canadian and US businesses and white label support for CPA firms. See the 5 QuickBooks setup errors we see most.
Frequently asked questions
When are payroll remittances due in Canada?
It depends on your remitter type. Regular remitters pay by the 15th of the next month. Quarterly remitters pay on April 15, July 15, October 15 and January 15. Accelerated remitters pay twice a month, or up to 4 times a month if their average monthly withholding is $100,000 or more.
How do I find out my remitter type?
The CRA bases it on your average monthly withholding amount from 2 calendar years ago. It reviews every payroll account each November and writes to you if your type changes. You can also see your type in your CRA online account.
What is the penalty for paying payroll deductions late?
If you withheld more than $500, the penalty is 3% for 1 to 3 days late, 5% for 4 to 5 days, 7% for 6 to 7 days, and 10% after that or if you never remit. A repeat offence in the same calendar year can cost 20% when it was knowing or grossly negligent. Interest is added on top.
What if my due date falls on a weekend?
Your payment is on time if the CRA receives it, or it is processed at a Canadian financial institution, by the next business day. October 25 and November 15, 2026 are both Sundays, so those dates move to Monday.
Do I still report if I have no employees or only seasonal workers?
Yes. You report a nil remittance by your due date based on your remitter type, and you tell the CRA when you will make your next source deductions.
If your sales just passed $30,000, you may also need a GST/HST account. Read our GST/HST registration guide for the dates and the one quarter rule.
Year end is coming. Your remittances feed the slips you file next. Read the T4 and T4A filing deadline for 2027 so the totals match before March 1.
Sources
Checked against CRA pages on October 14, 2026: When to remit (pay), Types of remitters, and prescribed interest rates for the fourth quarter of 2026.
Which remitter type are you: quarterly, regular or accelerated? Message us your type and we will confirm your next date.
