How to register for a CRA payroll deductions account as a new employer in Canada

Who needs a CRA payroll deductions account?

A payroll deductions account is the CRA program account used by employers, trustees and other payers of employment-related amounts to report and remit payroll deductions.

You generally need to register if you pay salaries or wages, tips or gratuities, bonuses, vacation pay, employee benefits or allowances, or other remuneration from which you must report, deduct or remit amounts to the Canada Revenue Agency.

A payroll deductions account is also used by certain trustees and payers of other employment-related amounts, so it is not limited strictly to conventional employers with salaried employees.

When does a new employer have to register?

You must register for a payroll deductions account before your first remittance due date.

For a new employer, the CRA states that the first remittance due date is generally the 15th day of the month following the month in which you began withholding deductions from an employee's pay, unless the CRA tells you to remit using a different frequency.

For example, if an employee receives their first pay in March and deductions are withheld from that payment, the first remittance would generally be due April 15.

What if you already hired someone but have not opened the account?

You must still calculate the required payroll deductions and remit them by the applicable due date. The CRA warns that failure to remit amounts when required may result in penalties.

What does a CRA payroll account number look like?

A payroll deductions account number contains 15 characters. It consists of your 9-digit business number, the payroll program identifier RP and a 4-digit reference number.

For example, a first payroll deductions account could appear as 123456789RP0001.

If a business needs more than one payroll account, additional accounts can use the same 9-digit BN with different 4-digit reference numbers, such as RP0001 and RP0002.

Do you need a business number before opening a payroll account?

A payroll program account must be associated with a 9-digit CRA business number. If your business already has a BN, use that number and add the payroll program account to it.

If you do not have a BN, you can obtain one while registering for a CRA program account. The CRA states that a business can have only one BN, so you should check whether one already exists before registering for another.

A business may already have received a BN through federal incorporation, through incorporation or registration in certain provinces, or through an earlier CRA program registration.

What information do you need to register?

The CRA advises businesses to gather personal and basic business information before registering for a business number or program account.

This may include the names, titles and telephone numbers of owners, the Social Insurance Number of an owner or other required individual, legal and operating business names, mailing and physical addresses, the type of business, a description of the major business activity and the main products or services.

For an incorporated business, the CRA may also require the incorporation date, jurisdiction and certificate number.

How to register for a payroll account online

For Canadian resident businesses, the CRA directs applicants to Business Registration Online, commonly called BRO. Registering online is described by the CRA as the fastest and easiest method to obtain a BN and payroll deductions account.

As of July 14, 2026, Business Registration Online is accessed through a CRA account. After signing in, select the option to add or register a business and complete the business registration process.

If you do not yet have a BN, register for one during the process. If you already have a BN, enter that existing number and add the payroll deductions RP program account.

Can you register for other CRA accounts at the same time?

Yes. Business Registration Online can also be used to register for certain other CRA program accounts, such as GST/HST, where applicable.

What if you cannot use Business Registration Online?

A Canadian resident business that cannot complete registration through BRO can follow the CRA's alternative registration process. The CRA currently directs eligible businesses to Form RC1, Request for a Business Number and Certain Program Accounts, which can be mailed to the appropriate tax centre.

Form RC1 can be used for a business number and certain CRA accounts including payroll deductions, GST/HST, corporation income tax, registered charity and information returns accounts, subject to the form's current eligibility and instructions.

How do non-resident businesses register?

Non-resident businesses use the CRA's non-resident business registration process. The CRA distinguishes this route from Business Registration Online for Canadian resident businesses.

Because non-resident registration requirements depend on the entity and Canadian tax obligations, use the CRA's current non-resident registration service rather than attempting to register through a resident-business route that does not apply.

How much does it cost to register a payroll deductions account?

The CRA does not publish a separate registration fee for opening a payroll deductions program account.

This does not remove the employer's responsibility to remit payroll deductions and employer contributions. Amounts such as income tax, Canada Pension Plan contributions and Employment Insurance premiums may become payable depending on the employee and payment circumstances.

How long does payroll account registration take?

The CRA does not publish one fixed processing time covering every payroll deductions account registration method and situation. It identifies online registration as the fastest and easiest way to register for a BN and payroll account.

Because the account must be opened before the first remittance due date, new employers should register early enough to complete the process before payroll deductions need to be remitted.

What happens after you register?

After opening the payroll account, an employer must set up employee payroll information and calculate the required deductions and contributions for each pay period.

The CRA directs employers to obtain the employee's Social Insurance Number, determine the employee's province of employment and obtain the applicable federal and provincial or territorial TD1 forms before paying the employee where required.

Employers then calculate applicable CPP contributions, EI premiums and federal, provincial or territorial income tax deductions using CRA rules and payroll calculation tools.

When must a new employer remit payroll deductions?

New employers must follow the remitting frequency assigned by the CRA. CRA payroll guidance states that a first remittance is generally due on the 15th day of the month after the month in which deductions were first withheld, unless the CRA tells the employer to remit at another frequency.

The remittance deadline is determined by the date the employee is actually paid, not necessarily the end date of the pay period.

Can a new employer be a quarterly remitter?

The CRA has rules for quarterly remitters, including qualifying new small employers. Whether quarterly remitting applies depends on the CRA's eligibility requirements and the employer's assigned remitter type. Do not assume that quarterly remitting applies unless your business meets the CRA conditions.

What if you are not sure whether a worker is an employee?

If you or the worker is unsure whether the relationship is employment or self-employment, either party can ask the CRA for a CPP/EI ruling. The ruling can determine the worker's employment status and whether the employment or earnings are pensionable or insurable.

This determination can affect whether payroll deductions must be withheld and whether a payroll account is required.

Do Quebec employers have additional registration obligations?

Yes, potentially. If you have a place of business in Quebec, the CRA states that in addition to registering for payroll source deductions with the CRA, you may also have to register with Revenu Québec for provincial source deductions.

The federal CRA payroll account does not replace any separate Quebec registration or remittance obligations that apply.

Do you need a separate payroll account for each branch or division?

Not necessarily. A business can operate with one payroll account, but the CRA allows additional payroll accounts where a business wants to track payroll separately for different locations, business activities, employee groups, provinces, divisions or departments.

Additional payroll accounts use the same 9-digit business number with different RP reference numbers.

What records should you keep after registration?

Keep your 15-character payroll deductions account number and registration information with your business records. You will need the complete payroll account number for payroll remittances and payroll information returns such as T4 reporting.

You should also keep the employee and payroll records required under CRA rules and ensure your business information remains current.