News and Insights

Payroll Insights: Compliance Updates Every Canadian Employer Should Know

September 12, 2025

Sector:

Payroll compliance in Canada is never static — legislation shifts, deadlines approach, and reporting requirements evolve. For business owners, keeping up with these changes is critical to avoid penalties and ensure employees are paid correctly.

As we move into the last quarter of 2025, here are the top payroll updates and reminders to keep on your radar.

Salary Transparency in Job Postings

Ontario has introduced requirements for employers to disclose salary ranges in job postings, with other provinces expected to follow. Learn more about Ontario’s Pay Transparency rules.

What this means for employers

  • Review job posting templates
  • Establish clear pay bands before advertising roles
  • Document recruitment practices for compliance

Even if your province hasn’t mandated it yet, preparing now can help you stay ahead.

CRA Payroll Remittances

Accurate and timely remittances for CPP, EI, and income tax remain one of the biggest compliance responsibilities for Canadian employers. Missing a deadline can result in:

  • Penalties starting at 3% (and up to 20% for repeat lateness)
  • Daily interest charges
  • Increased risk of CRA scrutiny

Q4 is a good time to double-check remittance schedules and confirm you’re on track before year-end. See CRA payroll remittance guidance.

Preparing for Year-End Reporting

T4 season may feel months away, but the groundwork starts in Q4. Employers should:

  • Confirm employee details (SINs, addresses, legal names)
  • Track taxable benefits such as health plans, car allowances, or bonuses
  • Review vacation pay and statutory holiday balances

Catching discrepancies now means fewer surprises — and less scrambling — in February.

Statutory Holiday Pay

Fall includes Thanksgiving in October and, in some provinces, Remembrance Day in November. These holidays often highlight compliance issues around statutory pay. Review statutory holiday guidelines.

Common challenges

  • Applying different rules across provinces
  • Including vacation pay correctly in calculations
  • Determining eligibility when employees miss shifts

Employers should review their processes ahead of time to avoid last-minute corrections.

Final Thoughts

Payroll compliance is an ongoing responsibility — and Q4 is the time to get processes in order before the busy year-end season. Staying ahead of salary transparency rules, CRA deadlines, and statutory pay requirements protects your business from penalties and builds trust with your employees. At Kreston GTA, our payroll team helps Canadian businesses stay compliant and stress-free with timely, accurate support.

👉 For more information on how payroll compliance impacts your business — and how we can help you stay ahead — explore our payroll services or contact us for a personalized consultation.


Frequently Asked Questions About Payroll Compliance

1. Do all provinces now require salary ranges in postings?

Not yet — Ontario is leading the way, and other provinces are reviewing similar legislation. Employers should monitor local rules.

2. What’s the penalty for late payroll remittances?

Penalties start at 3% and can increase up to 20% for repeat lateness, plus daily interest.

3. Can payroll mistakes really trigger CRA audits?

Yes. Inconsistent remittances, incorrect taxable benefits, or missing slips often raise red flags with the CRA.

4. When should I start preparing for T4s?

In Q4 — don’t wait until February. Preparing early ensures everything is accurate and complete well before the deadline.

5. Why should I choose Kreston GTA for payroll?

Kreston GTA offers a unified, proactive approach to payroll. Our experienced team ensures calculations are accurate, remittances are made on time, and year-end reporting is seamless. With professional support, your payroll stays compliant and worry-free.