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Remitter types and due dates

Remittance due dates are always based on when an employee is paid for his or her services (pay day) rather than the pay period for which the services are rendered. See the example.

If the due date is a Saturday, Sunday, or public holiday, your remittance is due on the next business day.

If your business goes bankrupt or stops operating, you must remit your deductions to your tax centre within 7 days.

In order to determine what type of remitter you are we look at your average monthly withholding amount (AMWA) of two years ago.

Topics for Remitter types and due dates

Average monthly withholding amount (AMWA)
What is the AMWA and how it is calculated?		 New remitter
What should you do if you are making your first remittance?
Regular remitter
Your AMWA, two years ago, was less than $15,000.		 Accelerated remitter
Threshold 1 and Threshold 2
Your AMWA, two years ago, was $15,000 or more.
Quarterly remitter
Your AMWA is less than $1,000 and you meet the eligibility criteria to use this option.		 Associated corporations
Change to your remitter type if your combined AMWA is more than $15,000.
Employers who have multiple payroll accounts
Change to your remitter type if your combined AMWA is more than $15,000.

Changing your remittance frequency
Can you change your frequency and how?
Date Modified: 2007-01-08

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