Set up and remit employer payroll
How do I set up payroll and pay deductions?
Employers need to consider worker status, payroll accounts, deductions, remittances and year-end reporting. CRA’s payroll guide separates these tasks and provides calculators and instructions for the relevant employment circumstances.
Where to begin
- Determine the worker’s employment status and whether a payroll account is required.
- Set up employee payroll information and determine the province of employment.
- Use the official calculation guidance for applicable pension contributions, employment-insurance premiums and income-tax deductions.
- Determine the remittance schedule and method for the account, then confirm remittances.
- Follow the applicable slip and summary reporting instructions; avoid duplicate submissions.
Before you open the official service
- Worker status and province of employment
- Pay period and employer account setup
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
Provincial employment standards and workplace coverage are separate from CRA payroll remittances. Québec has additional administration to check.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Official sources
Prepared by Active K Digital from the linked public guidance. Read our source approach.