Remit (pay) payroll deductions and contributions

Information on when and how to remit, report a nil remittance, confirm your remittance was received and correct remitting errors or misallocated payments.

Sections

Types of remitters: Payroll: Information on how the CRA determines your remitter type, how your average monthly withholding amount (AMWA) is calculated and the different types of remitters
When to remit (pay): Payroll: Find out your remitting frequency based on your remitter type, if you have no employees or have only seasonal workers (nil remittance), or if your business is changing (final remittance)
Payroll correspondence you need to remit (pay): Payroll: Information you need to remit (pay), including the types of statements of account and remittance vouchers you need to remit (pay)
How to remit (pay): Payroll: Find out which methods to use to remit (pay) based on your remitter type
Confirm your remittance (payment) and view statements: Payroll: What to expect from the CRA after you remit (pay), confirm your remittance and view your statement
Make corrections after you remit (pay): Payroll: What to do if you under-remitted or over-remitted

If you are a new employer

You have to register for a payroll program account before the first remittance due date.

Learn more: Open or manage a payroll account.

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Date modified:: 2025-06-05

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Remit (pay) payroll deductions and contributions

If you are a new employer

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