Payroll Software Costs, Pricing Models and 2026 Rules
CRA payroll remittance due dates and remitter types: what your payroll software must track
CRA remitter types and due dates for 2026, how AMWA sets them, the payroll (RP) account and electronic payment, and what payroll software must track.
Your CRA remitter type, not your pay frequency, decides when payroll deductions are due. Most small employers are regular remitters and must remit by the 15th of the month after the month in which they paid employees. Very small employers with a perfect compliance record may be quarterly remitters (due 15 April, 15 July, 15 October and 15 January). Larger employers are accelerated remitters: threshold 1 (average monthly withholding of $25,000 to $99,999.99) remits up to twice a month, threshold 2 ($100,000 or more) up to four times a month. Payroll software should know your remitter type, show each remittance amount and due date, and ideally pay or remind you automatically.
This guide is part of the payroll and HR software comparison overview. The thresholds below come from the CRA's "Types of remitters" and "When to remit" pages, checked in October 2026.
First, the payroll program account (RP)
Before your first remittance is due you need a payroll program account: the RP account attached to your nine-digit Business Number (for example 123456789 RP0001). You can open it through Business Registration Online, by phone or by mail. Payroll software does not open it for you, but it needs the account number to label remittances and file slips.
Points to know:
- Some employers have more than one RP account (for example by division or pay frequency). Associated corporations share a remitter type.
- Employees in Quebec also require a Revenu Québec identification file and source-deduction account; see Quebec payroll.
- Close an RP account you no longer use, or the CRA may expect nil remittances or slips.
The remitter types (2026)
| Remitter type | Who | Remitting period | Due date |
|---|---|---|---|
| Quarterly, new small employer | Account open less than 12 months, monthly withholding under $1,000 in each month, perfect compliance record | Calendar quarter | 15 April, 15 July, 15 October, 15 January |
| Quarterly, small employer | AMWA under $3,000 two years ago, account open 12+ months, perfect compliance in the last 12 months (CRA notifies you) | Calendar quarter | Same as above |
| Regular | AMWA under $25,000, and new employers who are not quarterly | Calendar month | 15th of the following month |
| Accelerated threshold 1 | AMWA $25,000 to $99,999.99 | 1st–15th and 16th–end of month | 25th of the same month; 10th of the next month |
| Accelerated threshold 2 | AMWA $100,000 or more | Up to four periods: 1–7, 8–14, 15–21, 22–end | Third working day after each period ends |
AMWA is the average monthly withholding amount: total deductions remitted (employee CPP, EI and income tax plus the employer's CPP and EI) in the calendar year two years earlier, divided by the number of months you remitted. The CRA reviews payroll accounts each November and writes to you if your type changes for the next year. For 2026, your type is normally based on 2024 remittances.
"Perfect compliance" for quarterly status means no late remittances or penalties, no failure-to-deduct penalties, no overdue T4-type returns, and a clean GST/HST account if you have one.
When a due date falls on a weekend or holiday
If a due date falls on a Saturday, Sunday or a public holiday recognised by the CRA, the remittance is on time if the CRA receives it, or a Canadian financial institution processes it, by the next business day. Software should shift the reminder date automatically; check that it uses CRA holidays, not just your provincial holidays.
What counts: "paid" date, not pay period
Remittances follow the date employees are paid, not the period worked. A pay period ending 28 March that is paid on 2 April belongs to April's remittance for a regular remitter, due 15 May.
Illustrative example (regular remitter). A Halifax employer pays every second Friday. In June 2026 it pays on 5 June and 19 June.
| Pay date | Employee CPP | Employee EI | Income tax | Employer CPP | Employer EI | Total |
|---|---|---|---|---|---|---|
| 5 June | $1,180 | $345 | $2,900 | $1,180 | $483 | $6,088 |
| 19 June | $1,180 | $345 | $2,900 | $1,180 | $483 | $6,088 |
| June total | $12,176 |
The $12,176 is due by 15 July 2026. The amounts are illustrative, but the structure (employee share + employer share, grouped by pay date) is what the software's remittance report should show.
Electronic payment
Remittances can be paid through online banking, the CRA's My Payment or pre-authorised debit, a third-party service, or at a Canadian financial institution with a remittance voucher. Federal legislation passed in 2023 requires payments to the Receiver General over $10,000 to be made electronically from 1 January 2024, with a $100 penalty per failure. The CRA has said it is not currently applying that penalty and will give notice before it does, so check its current position. Paying electronically is in any case the safest way to meet a due date.
What payroll software should do
| Capability | Why it matters | What to ask |
|---|---|---|
| Stores your remitter type and changes it each January | Wrong type means wrong due dates | Can I set it myself when the CRA writes to me? |
| Remittance report per period with employer share | Matches the CRA's remittance voucher | Does it split by RP account? |
| Due-date calendar and reminders | Most penalties are for lateness | Are CRA holidays included? |
| Automatic remittance (debits your account and pays the CRA) | Removes a manual step | Who is liable if a remittance fails? |
| Reconciliation with the CRA's statement of account | Catches missed or double payments | Can I record CRA payments made outside the system? |
Many self-serve tools only calculate and report; full-service providers usually remit for you. Either way, the employer is responsible if a remittance is late. See payroll penalties for late remittances and filing and the selection checklist.
Related guides: 2026 source deductions and T4 slips and electronic filing.
FAQ
Can I choose to remit more often than my remitter type requires?
Yes, the CRA accepts earlier payments, but paying more often does not change your remitter type or your due dates.
Does paying weekly make me an accelerated remitter?
No. Your remitter type depends on the AMWA from two years earlier, not on how often you pay employees.
What if I had no payroll in a month?
Regular and quarterly remitters who had no remittance for a period should tell the CRA (for example by filing a nil remittance or noting that payroll has stopped), so the account is not flagged. Check the CRA's instructions for your situation.
Who pays the penalty if an automatic remittance fails?
The CRA assesses the employer. Whether the provider reimburses you depends on its contract; read the error and indemnity clause before signing.
Sources
- Canada Revenue Agency — Types of remitters, When to remit, payroll program account, payment options
- Justice Laws Website — Income Tax Regulations (remittance rules) and Income Tax Act
- Revenu Québec — Quebec source-deduction remittances
- Payments Canada — banking holidays and payment processing calendars
