Author: Simon Zhong

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.

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

Perfect compliance history may qualify you paying payroll remittance quarterly or corporate income tax installments quarterly. It saves you administration costs of filing and remitting taxes. And it also provides the benefits of tax deferral.

There are two groups of accelerated remitters: threshold 1 and threshold 2.

Average monthly withholding amount (AMWA) is used to determine which type of payroll remitter you are: regular remitter, quarterly remitter, or accelerated remitter.