Remittance Due Date

A remittance due date is the deadline by which an employer must remit payroll amounts for a remitting period.

In payroll terms, this deadline matters because calculating source deductions is only part of the employer’s job. Payroll also needs to know when the remittance must reach the CRA under the employer’s remitter classification.

Why Remittance Due Date Matters

Remittance due date matters because it affects:

• employer-side payroll compliance timing
• cash planning after payroll runs
• how payroll staff organize follow-up work after employees are paid
• the difference between a payroll run date, a pay date, and a remittance deadline

It is one of the clearest timing terms in the employer-administration side of payroll.

How It Works In Canada

After payroll calculates and records source deductions, the employer may need to remit those amounts by a deadline that depends on the employer’s remitter type and current CRA rules. CRA due dates are tied to the remitting period in which remuneration was paid, not simply to when the pay period ended.

That is why remittance due date should be understood as:

• an employer obligation date
• different from the employee’s pay date
• driven by when remuneration is paid or given
• closely connected to remitter classification
• part of the payroll-control process after the run is finished

For example, a regular remitter usually pays by the 15th day of the next month, while accelerated remitters work on shorter in-month deadlines.

Example

An employee’s pay period ends on May 31, but the pay date is June 5. For a regular remitter, that pay belongs to the June remitting period, so the payroll remittance is usually due by July 15 rather than June 15.

Common Misunderstandings

• Remittance due date is not the same as the pay date. One is employee-facing and one is employer-facing.
• Remittance due date is not based only on the pay-period end date. CRA timing follows the remitting period in which remuneration is paid.
• Remittance due date is not the same as remitter type. The type helps determine the timing; the due date is the deadline itself.
• Remittance due date is not the payroll run date. The run may happen earlier than the deadline to remit.

Related Terms

• Payroll Remittance
• Remitter Type
• Regular Remitter
• Quarterly Remitter
• PD7A
• Payroll Run
• Pay Date

Knowledge Check

1. Is the remittance due date the same as the pay date? No.
2. Can the remittance due date depend on remitter type? Yes.
3. Does the remittance due date belong to the employer-side payroll workflow? Yes.

Caveat

Exact due dates can change with the employer’s CRA status and current rules. When a due date falls on a Saturday, Sunday, or CRA-recognized public holiday, the CRA generally treats the next business day as on time.