Remit (pay) payroll deductions and contributions
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Remit (pay) payroll deductions and contributions
Information on when and how to remit, report a nil remittance, confirm your remittance was received and correct remitting errors or misallocated payments.
Sections
- Types of remitters: Payroll
- Information on how the CRA determines your remitter type, how your average monthly withholding amount (AMWA) is calculated and the different types of remitters
- When to remit (pay): Payroll
- Find out your remitting frequency based on your remitter type, if you have no employees or have only seasonal workers (nil remittance), or if your business is changing (final remittance)
- Payroll correspondence you need to remit (pay): Payroll
- Information you need to remit (pay), including the types of statements of account and remittance vouchers you need to remit (pay)
- How to remit (pay): Payroll
- Find out which methods to use to remit (pay) based on your remitter type
- Confirm your remittance (payment) and view statements: Payroll
- What to expect from the CRA after you remit (pay), confirm your remittance and view your statement
- Make corrections after you remit (pay): Payroll
- What to do if you under-remitted or over-remitted
Related information
- Calculate payroll deductions and contributions
- Payroll Deductions Online Calculator
- Your rights
- Disagreeing with CRA
- Voluntary Disclosures Program
- Collections at the CRA
If you are a new employer
You have to register for a payroll program account before the first remittance due date.
Learn more: Open or manage a payroll account.
Page details
- Date modified:
- 2024-09-16