Payroll remittance due dates for BC employers in 2026
Every source-deduction due date for 2026, which remitter type you actually are, and the penalty the CRA applies the day you're late.
Payroll remittances are the deadline we see BC employers miss most, and they are also the least forgiving. Unlike GST, source deductions are trust funds — money you held back from an employee's pay on the CRA's behalf. Being late is not treated as a cash-flow problem. It is treated as holding money that was never yours.
Here is the full 2026 calendar, plus how to work out which remitter type applies to you before you rely on any date below.
First: which remitter type are you?
The CRA assigns your remitter type from your average monthly withholding amount (AMWA) — the average source deductions you remitted two calendar years ago. Most Abbotsford and Fraser Valley small businesses fall into the first two categories.
- Quarterly remitter — new small employers with a perfect compliance history, or AMWA under $1,000. Due the 15th of the month after each quarter.
- Regular remitter — AMWA under $25,000. Due the 15th of the month following the month you paid your employees.
- Accelerated threshold 1 — AMWA $25,000 to $99,999.99. Two payments a month, due the 25th and the 10th.
- Accelerated threshold 2 — AMWA $100,000 or more. Four payments a month, due within three working days of each pay period ending.
2026 due dates for regular remitters
This is the schedule most small employers are on. Whatever you deducted from pay in a given month is due by the 15th of the next month. When the 15th falls on a weekend or a statutory holiday, the deadline moves to the next business day.
- January payroll — due February 17, 2026 (the 15th is a Sunday and Family Day follows)
- February payroll — due March 16, 2026
- March payroll — due April 15, 2026
- April payroll — due May 15, 2026
- May payroll — due June 15, 2026
- June payroll — due July 15, 2026
- July payroll — due August 17, 2026
- August payroll — due September 15, 2026
- September payroll — due October 15, 2026
- October payroll — due November 16, 2026
- November payroll — due December 15, 2026
- December payroll — due January 15, 2027
2026 due dates for quarterly remitters
Quarterly status is a privilege, not a permanent setting. Miss a remittance or file late and the CRA can move you back to monthly, which quietly triples the number of deadlines you have to hit.
- Q4 2025 (Oct–Dec) — due January 15, 2026
- Q1 2026 (Jan–Mar) — due April 15, 2026
- Q2 2026 (Apr–Jun) — due July 15, 2026
- Q3 2026 (Jul–Sep) — due October 15, 2026
- Q4 2026 (Oct–Dec) — due January 15, 2027
The other 2026 payroll dates that matter
- T4 and T4A slips filed with the CRA and given to employees — March 2, 2026 (February 28 is a Saturday)
- ROE — within five calendar days of an interruption of earnings, if filing electronically
- WorkSafeBC quarterly payroll reports — one month after each quarter ends
- First remittance for a brand-new employer — the 15th of the month after your first payroll, unless the CRA tells you otherwise in writing
What being late actually costs
The penalty is calculated on the full remittance, not on the shortfall, and it starts the day after the deadline: 3% if you are up to three days late, 5% for four or five days, 7% for six or seven days, and 10% beyond that. Repeat failures made knowingly or through gross negligence attract 20%.
Interest compounds daily on top of the penalty. And because these are trust funds, the CRA can assess directors personally — the corporation being out of money is not a defence. We wrote up a real case of how that plays out in our article on the café that borrowed from its payroll remittances.
How to stop missing these
Two habits fix this permanently. First, move the source deductions out of your operating account the same day you run payroll, so the money is never available to spend. Second, have one person accountable for the date — with a calendar reminder on the 10th, not the 15th.
If you would rather not hold the calendar at all, that is exactly what we do: payroll runs, remittances, T4s and ROEs handled end to end for a flat monthly fee. Book a free consultation and we will map your remitter type and dates before anything else.
Common questions
When is my payroll remittance due if I am a regular remitter?
By the 15th of the month following the month in which you paid your employees. If the 15th falls on a Saturday, Sunday, or public holiday, the CRA accepts the next business day.
What is the penalty for a late payroll remittance in 2026?
3% if the amount is up to three days late, 5% for four or five days, 7% for six or seven days, and 10% if it is more than seven days late or you did not remit at all. Repeat failures made knowingly or through gross negligence are penalised at 20%, plus daily compound interest.
How do I know which remitter type the CRA assigned me?
It is based on your average monthly withholding amount from two calendar years ago, and the CRA confirms it in writing and in your My Business Account payroll profile. Do not assume it has stayed the same — growing payroll moves you to more frequent deadlines automatically.
When are T4 slips due for the 2026 tax year?
T4 and T4A slips must be filed with the CRA and given to employees by the last day of February following the calendar year. For the 2025 year that is March 2, 2026, because February 28 falls on a Saturday.
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Discuss payroll supportAveron Accounting is a bookkeeper in Abbotsford, BC serving small businesses across the Fraser Valley. See what bookkeeping costs in BC or check your CRA deadlines.