Employer Remittance Calculator

Canadian employers must send the CRA a payroll remittance every pay period: the income tax withheld from employees, plus the employer share of Canada Pension Plan contributions and Employment Insurance premiums. The tool below estimates those three pieces and totals them, using the rates you enter so it stays correct as CRA rates change.

How the Remittance Formula Works

The calculation follows the same structure the live tool has always used, with each component shown separately so you can see exactly what makes up the payment:

• Employer CPP contribution = gross wages × CPP rate ÷ 100. The employer matches the employee’s CPP deduction dollar for dollar, so the rate you enter is the same 5.95% the employee pays (outside Quebec, where QPP applies).
• Employer EI contribution = gross wages × EI rate ÷ 100. Enter the employer EI rate, which is 1.4 times the employee EI rate.
• Total remittance due = income tax withheld + employer CPP + employer EI. This is the employer-share portion of the payment plus the tax taken off employee paycheques.

One honest limitation to know: this tool’s total covers the employer CPP and EI shares plus the withheld income tax. The full CRA remittance also includes the employee CPP and EI deductions that come off paycheques, which the CRA’s own Payroll Deductions Online Calculator computes per employee. For the complete filing amount, add those employee deductions from your payroll records to this tool’s total.

Worked Example: A $3,000 Pay Period

Enter gross wages of 3,000, a CPP rate of 5.95, an EI rate of 2.212, and income tax withheld of 450:

• Employer CPP = 3,000 × 5.95 ÷ 100 = $178.50
• Employer EI = 3,000 × 2.212 ÷ 100 = $66.36
• Total remittance due = 450 + 178.50 + 66.36 = $694.86

Run the same numbers through the tool and all three result fields match exactly. Again, add the employee-side CPP and EI deductions to reach the full amount the CRA expects for the period.

CRA Rates to Use

• CPP: the base employer rate matches the employee rate at 5.95% on pensionable earnings above the $3,500 annual basic exemption, up to the year’s maximum pensionable earnings. A second CPP tier (CPP2) at 4% applies on earnings above the first ceiling for higher earners.
• EI: the employer pays 1.4 times the employee premium. With the 1.64% employee rate outside Quebec, the employer rate is 2.296%. Quebec employers pay a lower EI rate because the Quebec Parental Insurance Plan covers parental leave separately.
• Income tax withheld: this comes from the CRA payroll tables or the PDOC, based on each employee’s TD1 claims, province, and pay frequency. The Virginia paycheck calculator and Wisconsin paycheck calculator show how withholding shapes an individual paycheque, and the bonus take-home pay calculator handles lump-sum withholding cases.

When the Remittance Is Due

The CRA assigns a remitter type based on your average monthly withholding amount, and the due date depends on it:

• New employer: 15th of the month following the pay period.
• Regular remitter (average monthly withholding under $25,000): 15th of the following month.
• Quarterly remitter (small employers with a clean history): 15th of the month after the quarter ends.
• Accelerated threshold 1 ($25,000 to $99,999): twice a month, shortly after the 15th and after month end.
• Accelerated threshold 2 ($100,000 or more): within 3 business days of each pay date.

Penalties for Remitting Late

CRA late-remittance penalties are steep because these are trust funds held on the CRA’s behalf, and there is no grace period:

• 1 to 3 days late: 3%
• 4 to 5 days late: 5%
• 6 to 7 days late: 7%
• More than 7 days late: 10%
• Repeat failures: up to 20%

If cash flow is tight, salary planning still matters on the employee side too: the Tennessee salary calculator breaks down gross-to-net for US employees, a useful comparison when you employ staff on both sides of the border.

What Other Remittance Tools Miss

We checked what ranks for employer remittance before writing this page. The landscape has a gap this page fills:

• The CRA PDOC is the official source and generates a full employer remittance summary, but it requires a complete per-employee payroll setup. There is no instant estimator.
• Payroll guides (CRA remitter guides, accounting blogs) explain the rules, due dates, and 2026 rates thoroughly, but none of them compute anything.
• Payroll deduction calculators focus on the employee’s paycheque, take-home pay, and per-province tax, not the employer’s remittance total.
• No simple tool estimates the remittance in seconds. This page gives the employer CPP, employer EI, and total due from four inputs, and pairs it with the remitter-type schedule, the penalty table, and the honest note about adding employee deductions for the final filing number.

Frequently Asked Questions

What is a payroll remittance?

It is the payment an employer sends to the CRA covering everything withheld or contributed on payroll: employee income tax deducted from paycheques, employee and employer CPP contributions, and employee and employer EI premiums. This tool estimates the employer-share plus withheld-tax portion.

What does the total remittance due include?

The tool’s total is the income tax withheld from employees plus the employer’s CPP and EI contributions. The complete CRA payment also includes the employee-side CPP and EI deductions, which you add from your payroll records.

Why is the employer EI rate 1.4 times the employee rate?

That is the CRA rule: employers pay 1.4 times whatever EI premium the employee pays. If the employee rate is 1.64%, the employer rate is 2.296%. Enter the employer rate in the tool, or multiply the employee rate by 1.4 first.

When is my remittance due to the CRA?

It depends on your remitter type. Most small employers are regular remitters and pay by the 15th of the following month. New employers use the same date; larger payrolls remit twice monthly or within days of each pay date. See the schedule above.

What happens if I remit late?

The CRA charges 3% for 1 to 3 days late, 5% for 4 to 5 days, 7% for 6 to 7 days, and 10% beyond that, rising to 20% for repeat failures. Unlike income tax, there is no grace period because these amounts are held in trust.

Does this tool handle Quebec payroll?

Not directly. Quebec uses QPP instead of CPP and adds the Quebec Parental Insurance Plan premium, with different rates and a lower EI rate. Use the CRA PDOC for Quebec payroll figures.

Disclaimer: This calculator provides an estimate for planning purposes and is not tax advice. CRA rates, ceilings, and remitter rules change yearly. Confirm the final remittance with the CRA Payroll Deductions Online Calculator or a qualified payroll professional before filing.