When do you have to open a payroll program account?

You have to register for a payroll program account before the first remittance due date. Your first remittance due date is the 15th day of the month following the month in which you began withholding deductions from your employee's pay, unless the CRA tells you to remit using a different frequency.

Example 1

You hire an employee on March 11 and you pay him bi-weekly. The first pay is on the 25th, therefore your first remittance due date would be April 15.

Example 2

You hire an employee on March 25 and pay him on April 3. Your first remittance due date would be May 15.

If you didn't open an account before hiring employees, you still need to calculate deductions and remit them by the due date.  If you fail to deduct or you remit late, you may be assessed a penalty.

To find out how you can get your payroll program account, see How do you open a payroll program account?.

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