Payroll errors are expensive — for employees who don't get paid correctly, and for the business when remittances or slips fall behind. We handle it as a recurring, reliable process, not an afterthought.
- Processing biweekly, semi-monthly, and monthly payroll
- Direct deposit of wages to employee bank accounts
- Payroll remittances — CPP, EI, and income tax source deductions
- Yearly issuance of T4 and T4A slips, filed online with CRA
- Issuing Records of Employment (ROE) to terminated employees
- Payroll compliance and CRA remittance management
Why businesses choose our payroll service
Consistent, on-schedule pay runs
Payroll processed on the same schedule every period — employees paid on time, remittances filed on time.
Tied to your bookkeeping
Payroll reconciles directly to your books, so there's no gap between what's paid out and what's recorded.
Remitter types, due dates and penalties
Which remitter type are you?
CRA assigns your remitter type from your average monthly withholding amount (AMWA) for the calendar year before the previous one, so 2026 uses your 2024 amounts. Due dates are based on the day you pay employees, not the pay period the wages cover.
| Remitter type | Who it applies to | When you remit |
|---|---|---|
| Quarterly | Average monthly withholding under $3,000 (new employers: under $1,000 a month), account open at least 12 months, and a clean payroll and GST/HST record for the past 12 months. CRA tells you in writing. | By the 15th of January, April, July and October, for the previous quarter. |
| Regular | Average monthly withholding under $25,000, and not assigned another type. | By the 15th of the month after the month you paid your employees. |
| Threshold 1 (accelerated) | Average monthly withholding of $25,000 to $99,999.99. | Pay days 1 to 15: by the 25th of the same month. Pay days 16 to month-end: by the 10th of the following month. |
| Threshold 2 (accelerated) | Average monthly withholding of $100,000 or more. | Within 3 working days after the end of each period: the 1st to 7th, 8th to 14th, 15th to 21st, and 22nd to month-end. |
Late remittance penalties
| How late the remittance is | Penalty on the amount late |
|---|---|
| 1 to 3 days | 3% |
| 4 to 5 days | 5% |
| 6 to 7 days | 7% |
| More than 7 days, or nothing remitted | 10% |
| A second or later penalty in the same calendar year, where the failure was knowing or grossly negligent | 20% |
A penalty applies when you deduct more than $500 and then send it late or not at all. For amounts under $500 it applies only when the failure was knowing or grossly negligent.
Interest
CRA charges interest on late payroll amounts and on unpaid penalties, from the day the payment was due. The rate is 7% a year for October to December 2026, compounded daily, and it is reset each quarter.
Other dates
- T4 and T4A slips are generally due the last day of February.
- You need a CRA payroll program account before you can remit source deductions. We can help you set it up.
Figures taken from the Canada Revenue Agency and provincial sources, current as of November 2026. Rates, thresholds and deadlines change from time to time, so confirm on the CRA website or ask us what applies to you.
Frequently asked questions
How often can you run payroll?
Weekly, bi-weekly, semi-monthly or monthly, whichever matches how you pay your team.
What is my CRA remitter type, and when is my payment due?
CRA assigns it from your average monthly withholding: quarterly (under $3,000, with a clean record), regular (under $25,000, due the 15th of the following month), Threshold 1 ($25,000 to $99,999.99, due the 25th and the 10th) or Threshold 2 ($100,000 or more, due within 3 working days of each weekly period). See the table above. We keep track of your due dates.
What happens if a payroll remittance is late?
CRA charges 3% for 1 to 3 days late, 5% for 4 to 5 days, 7% for 6 to 7 days, and 10% for more than 7 days or if nothing is remitted. A second or later penalty in the same year can be 20% if the failure was knowing or grossly negligent. Interest of 7% a year (October to December 2026), compounded daily, is added on top.
Do I need a CRA payroll account?
Yes. You need a CRA payroll program account before you can remit source deductions. If you do not have one yet, we can help you set it up.
When are T4s due?
T4 and T4A slips are generally due the last day of February. We prepare them well ahead of that.
Can you take over payroll from another provider?
Yes. We need your year-to-date payroll figures and employee details, and we can usually start at the beginning of a pay period.
What does payroll cost?
It depends on the number of employees and how often you run payroll. After a short call you get a clear quote.
Ready to hand off payroll?
Send a note about your team size and current pay schedule, and we'll let you know what's needed to get started.
Start the conversation