If you have a weekly or twice-monthly remittance frequency, our administrative policy provides that remittances of source deductions and employer contributions for the last period of December can be made up to January 15 of the following year without penalty. 

You will, however, be charged interest as of the due date for your remittance frequency.

If January 15 is a Saturday or Sunday, the due date is not extended.

If you have a weekly or twice-monthly remittance frequency, our administrative policy provides that remittances of source deductions and employer contributions for the last period of December can be made up to January 15 of the following year without penalty. 

You will, however, be charged interest as of the due date for your remittance frequency.

If January 15 is a Saturday or Sunday, the due date is not extended.