How do I set up a payroll account?

If you pay salary or wages to a worker, you have to withhold and remit source deductions from that amount to the CRA. Source deductions can include Canada Pension Plan contributions, employment insurance premiums, and income tax. For businesses in Quebec, payroll ductions are Quebec Pension Plan Contributions and Quebec Parental Insurance Plan premiums and are remitted to Revenu Québec.

Like other CRA program accounts, you can set up your payroll account via CRA Business Registration Online, but be aware of what information you will need to provide. You must register for a payroll program account before the first remittance due date, which generally is the 15th day of the month following the month you started withholding deductions from your employee’s pay.