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Eligibility of New Employers for Quarterly Remittances

Beginning in 2016, new employers will be able to make their remittances on a quarterly basis from the month in which they become new employers, provided:

  • the total of their source deductions and employer contributions for each month is less than $1,000; and
  • they fulfill all their fiscal obligations.

An employer will be able to make quarterly remittances of source deductions and employer contributions as long as the employer meets the above conditions. Otherwise, we consider that remittances will have to be made according to the rules regarding the frequency of remittances that are in effect.

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