Payroll, handled every pay period
- Pay calculations and pay stubs
- CPP, EI and income tax deductions
- CRA source deduction remittances, on time
- Vacation pay and public holiday pay under Ontario’s Employment Standards Act
- T4 slips and the T4 summary
- Records of Employment when someone leaves or goes on leave
- WSIB premiums and Employer Health Tax (EHT)
- Owner-only payroll for incorporated owners and professionals
| What | When it’s due |
|---|---|
| Source deductions (regular remitters) | 15th of the month after pay day |
| T4 slips and summary | Last day of February |
| Record of Employment (electronic) | Within five calendar days after the end of the pay period in which the employee’s earnings stop |
| Ontario EHT annual return | March 15 for the previous year |
In Ontario, eligible employers pay no Employer Health Tax on the first $1 million of total annual payroll. Many small businesses owe nothing but still need to track it.
Submitting hours each pay period
Clients enter hours, overtime, vacation, bonuses and any new hires or departures on a simple online form, then approve it. We send an email reminder before every deadline, which is three business days before your pay date, and a copy of what you submitted comes back to you right away.
Employee or contractor?
Calling someone a contractor doesn’t make them one. CRA looks at who controls the work, who supplies the tools, whether the worker can profit or lose, and how the work fits into your business. If CRA decides a contractor was really an employee, you can owe the CPP and EI that should have been withheld, plus penalties and interest. We review the arrangement before you start paying someone.
Payroll audits and employer inspections
If CRA, WSIB or a government program reviews your payroll, we prepare the records and deal with the reviewer. For employers of temporary foreign workers, we prepare the payroll and wage records requested in an employer compliance inspection, working alongside your immigration consultant or lawyer.
Common questions
When are payroll remittances due?
Most small employers are regular remitters: source deductions are due to CRA by the 15th of the month after you pay employees. T4 slips and the T4 summary are due by the last day of February.
Do I need to register with WSIB?
Most Ontario employers in covered industries must register with WSIB within 10 days of hiring their first worker, and construction has extra rules. Some sectors are not required to have coverage. We’ll confirm where your business stands.
I’m the only employee of my corporation. Do I need payroll?
Only if you pay yourself a salary. Many incorporated owners and professionals take a monthly salary to build RRSP room and CPP. We set up a simple monthly payroll for you, file the remittances and issue your T4.
Can you take over payroll partway through the year?
Yes. We bring over year-to-date figures for each employee so their T4s are correct at year-end.