# Payroll Services > Payroll services in Hamilton: payroll processing, CRA source deduction remittances, T4 and T4A slips, Records of Employment and payroll setup for employers. Canonical: https://etax.canadianwebmaster.ca/services/payroll-services Last updated: 2026-11-10 Payroll processing, CRA remittances, T4/T4A preparation, ROE support and payroll setup for businesses with employees, handled from our east Hamilton office. ## At a glance - **Payroll processing**: Gross pay, deductions and net pay worked out for each pay period. - **CRA remittances**: Source deductions sent to the CRA on your remitter schedule. - **T4 and T4A slips**: Year-end slips and summaries prepared from the year’s payroll records. - **ROE support**: Records of Employment when an employee’s earnings are interrupted. - **Payroll setup**: Getting a new employer’s payroll account and employee details in place. Running payroll is more than issuing pay. Each pay run involves calculating deductions, sending them to the CRA on the right schedule, and keeping records that turn into slips at year-end. Our **payroll services in Hamilton** cover payroll processing, CRA remittances, T4/T4A preparation, ROE support and payroll setup for businesses. Below is a general outline of how employer payroll works in Canada: the deductions, the remittance schedules, the year-end slips and the Record of Employment. The rules for your business depend on its size and its staff, and that is what we go over with you. ## Setting up payroll The CRA says an employer needs to open a payroll account to send deductions. That payroll program account is one of the CRA program accounts attached to a business number, which is why many new businesses set it up alongside their other registrations; our page on [business registration and incorporation](https://etax.canadianwebmaster.ca/services/business-registration-incorporation) covers that step. The CRA’s page on [opening and managing a payroll account](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/open-manage-payroll-account.html) explains who needs one. Setup also means collecting each new employee’s details, including the federal and Ontario TD1 personal tax credits forms, settling on a pay frequency, and deciding how vacation pay and any benefits will be handled. ## Source deductions From each employee’s pay, an employer generally withholds three amounts and sends them to the CRA: - **Canada Pension Plan (CPP) contributions**, for employees in the age range the plan covers. - **Employment Insurance (EI) premiums** on insurable earnings. - **Income tax**, both federal and Ontario, based on the employee’s pay and TD1 claims. On top of the amounts withheld, the employer pays its own share of CPP and EI and remits the combined total. Bonuses, taxable benefits and vacation pay can each change the calculation, and the CRA updates its rates and payroll tables every year. ## Remitter types and due dates How often an employer sends deductions to the CRA depends on its remitter type, which the CRA assigns mainly from the employer’s average monthly withholding amount. In general terms: - **Regular remitters** send deductions by the 15th of the month after the month the pay was made. - **Quarterly remitters**, a category for some small employers with a perfect compliance record, remit by the 15th of the month after each quarter. - **Accelerated remitters**, with larger average withholdings, remit up to two or four times a month. The CRA tells each employer which type applies. Its page on [how and when to remit](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html) sets out the thresholds and dates for each. ## T4 and T4A slips After the calendar year ends, an employer prepares a T4 slip for each employee and a T4 Summary of the year’s totals. T4A slips report other kinds of payments, such as fees for services paid to some self-employed individuals, pension amounts and certain other income. According to the CRA, these information returns are due by the last day of February after the calendar year, and recipients get their copies by then as well. The CRA lists the rules on its page about [when to file information returns](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html). Year-end is also the point where the totals on the slips are compared with the remittances made through the year, so that the two agree before anything is filed. ## Records of Employment When an employee has an interruption of earnings, for example because they quit, are laid off or go on leave, the employer issues a **Record of Employment (ROE)**. Service Canada uses the ROE to decide whether a person qualifies for Employment Insurance benefits and how much they receive. For electronic ROEs on weekly, biweekly or semi-monthly pay, Service Canada’s guide allows up to five calendar days after the end of the pay period in which the interruption happened. Monthly pay periods and paper ROEs follow somewhat different timing, and Service Canada can also ask an employer for an ROE at any point. The [Service Canada ROE guide](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/roe-guide.html) covers each case, including how to fill in the reason for issuing. ## Where payroll connects to the rest Payroll figures flow into the business’s books, into [WSIB reporting](https://etax.canadianwebmaster.ca/services/wsib-reporting) for registered employers, and into a corporation’s [T2 return](https://etax.canadianwebmaster.ca/services/corporate-tax-returns). Keeping those figures consistent across all three is part of the job. If you would also like your books done each month, see [bookkeeping and accounting](https://etax.canadianwebmaster.ca/services/bookkeeping-accounting). ## Talking to us about payroll Hiring a first employee, or moving payroll off the owner’s desk? Email ravi@infoetax.ca with how many people you pay and how often, or call 905-393-7664. The office at 537 Queenston Rd. is open weekdays from 10 in the morning until 5. ## Questions people ask ### What deductions come off an employee’s pay? In general, CPP contributions, EI premiums and federal and provincial income tax. The employer also pays its own share of CPP and EI. The exact amounts depend on the employee’s pay and the CRA’s rates for the year. ### When are T4 slips due? The CRA’s filing due date for T4 and T4A information returns is the last day of February after the calendar year they cover. ### How soon does an ROE have to be issued? For electronic ROEs on weekly, biweekly or semi-monthly pay, Service Canada’s guide allows up to five calendar days after the end of the pay period in which the interruption of earnings happens. Other pay frequencies and paper ROEs have their own rules. ### How often do payroll deductions go to the CRA? It depends on the employer’s remitter type. Many small employers are regular remitters and remit monthly; some qualify to remit quarterly, and larger employers remit more often. ### Can you help set up payroll for a new business? Yes. Payroll setup is part of this service, and we can also help with the business number and other registrations through our business registration service. ## Related - [Bookkeeping & Accounting](https://etax.canadianwebmaster.ca/services/bookkeeping-accounting) - [WSIB Reporting](https://etax.canadianwebmaster.ca/services/wsib-reporting) - [Business Registration & Incorporation](https://etax.canadianwebmaster.ca/services/business-registration-incorporation) - [Tax Preparation and Bookkeeping in Stoney Creek](https://etax.canadianwebmaster.ca/areas/stoney-creek)