How to Prepare for the 2025 CRA Payroll Deductions and Remittances Deadlines
Stay compliant and avoid costly penalties by planning your 2025 payroll remittances in advance.
Payroll

If you have employees in Canada — even just one — you’re responsible for withholding payroll deductions and sending them to the CRA on time. Miss a deadline, and the penalties aren’t small (think 3–10% of what you owe, plus interest).

The good news? With a clear schedule and a few smart habits, payroll compliance can become one of the easiest parts of running your business. Let’s break down what you need to know for 2025.

1. Payroll Deductions: The Basics

Whenever you pay employees, you must deduct and remit:

• Income tax (based on CRA tax tables or your payroll software)
• Canada Pension Plan (CPP) contributions
• Employment Insurance (EI) premiums

Employers also contribute their share of CPP and EI — so it’s not just employee deductions you’re sending to the CRA.

2. How Often You Remit

The CRA puts you into a remitter type based on your payroll history:

• Regular remitter — send deductions by the 15th of the following month
• Quarterly remitter — only for very small payrolls, due the 15th after the quarter
• Accelerated remitter (Threshold 1 or 2) — payments due up to four times per month, usually for larger payrolls

If you’re new to payroll, you’ll likely start as a regular remitter until the CRA reviews your history.

3. 2025 Key Payroll Remittance Deadlines

For regular remitters in 2025, here’s your quick cheat sheet:

*Dates pushed forward when the 15th falls on a weekend or holiday.

4. Avoiding Common Payroll Mistakes

• Missing a deadline — set calendar reminders a few days early.
• Using the wrong tax rates — always download the latest CRA tables in January.
• Forgetting to remit employer portions — CRA penalties apply to the full amount owed.
• Relying on manual math — use payroll software to avoid errors.

5. Tools to Stay Organized

• CRA Payroll Deductions Online Calculator — to confirm the right amounts.
• Payroll software such as QuickBooks, Wagepoint, or Ceridian for automation.
• Separate payroll account — keep payroll funds aside so they’re ready to remit.

💡 Related Reading:

• Bookkeeping for Canadian Small Businesses: A No-Fluff Beginner’s Guide — for organizing payroll records.
• 2025 Canadian Small Business Tax Deadlines You Can’t Afford to Miss — to stay on top of all key filing dates.

Final Word

Payroll remittances aren’t glamorous, but they’re non-negotiable. By knowing your remitter type, marking deadlines in advance, and automating where you can, you’ll avoid penalties — and keep the CRA on your good side.