Regular remitter

Regular remitter is a new employer or an employer whose Average monthly withholding amount (AMWA) two years ago was less than $15,000. Regular remitter has to remit Payroll deductions on or before 15th day of the month following the month the payroll deductions were made.

Quarterly remitter

Quarter remitters remits Payroll deductions once every three months. To qualify for quarterly remitting, an employer has to: