Payroll remittance due dates for accelerated remitters

Payroll remittance due dates for Threshold 1 and Threshold 2 accelerated remitters are different:

Threshold 1:

The due dates for Threshold 1 remitters are:

    • for source deductions withheld in the first 15 days, due date is the 25th day of the same month
    • for source deductions withheld from 16th to the end of the month, due date is the 10th of the following month

Threshold 2:

The due dates for Threshold 2 remitters are the third working day after the end of the following periods:

    • the 1st through the 7th day of the month;
    • the 8th through the 14th day of the month;
    • the 15th through the 21st day of the month; and
    • the 22nd through the last day of the month.
Threshold 2 remitters have to remit Payroll deductions through a Canadian financial institution.
If your remittance due date is a Saturday, a Sunday or a public holiday, your remittance is due on the next business day.