Payroll · GUIDE
Payroll for small businesses
Connect pay calculations, remittances and year-end reporting.
Before the first pay run
Confirm employment status, the province of employment and the employee information needed for payroll. Use a secure process for identity and tax forms.
During the year
Calculate applicable deductions and employer contributions, maintain pay records and remit according to your CRA schedule. At year-end, reconcile totals before preparing slips. Review Service Canada requirements when an interruption of earnings occurs.
Official sources
Article reviewed September 13, 2026. Opens in a new tab.