Payroll · Business compliance
Payroll remittance frequency, determined.
Every payroll calculator on this site figures out how much to deduct from a pay. This one answers a separate CRA question: once you've deducted CPP, EI and income tax, how often you must remit it — your CRA "remitter type."
Under $25,000 average monthly withholding: regular remitter, due the 15th of next month. $25,000–$99,999.99: threshold 1, twice a month. $100,000+: threshold 2, up to four times a month.
Inputs
Result
Enter your AMWA and press Calculate.
How remitter type is determined
CRA reviews every payroll account each November and sets your remitter type from your average monthly withholding amount (AMWA), generally measured two calendar years back: total required remittances that year, divided by the number of months (up to 12) that required one. A small employer with a perfect compliance history can qualify for quarterly remitting instead — a new employer needs AMWA under $1,000/month, an established one (account open 12+ months) needs an annual average under $3,000.
Everyone else falls into one of three tiers by AMWA: regular (under $25,000, due the 15th of the next month), threshold 1 accelerated ($25,000–$99,999.99, remitted twice monthly), or threshold 2 accelerated ($100,000+, remitted up to four times monthly, within 3 working days of each period).
Sources, last verified 25 September 2026: Canada.ca — Determine the remitter type (page dated 2025-05-28), Canada.ca — When to remit (pay).
Frequently asked questions
What happens if a due date falls on a weekend or holiday?
The remittance is considered on time if received by the CRA (or processed at a Canadian financial institution) on or before the next business day.
Can I choose my own remitter type?
No — CRA assigns it based on your AMWA and reviews it every November. The only choice available is whether you meet the criteria to qualify for quarterly remitting as a small employer.
Does this affect how much I deduct from each paycheque?
No. Remitter type only changes how often you send the CRA the CPP, EI and income tax you've already deducted — it has no effect on the deduction amounts themselves.
Estimate only — not tax advice
Quarterly eligibility depends on CRA's own account-age and compliance-history records, which this tool cannot verify — the checkboxes above are self-reported. Seasonal/agricultural employer exceptions and first-time threshold-crossing transition rules are not modelled. Confirm your exact remitter type on your CRA My Business Account or PD7A statement.