Employer-Obligations

Business Number (BN)
Nine-digit CRA business identifier used to open payroll accounts and tie payroll filings and remittances to the employer.
Payroll Tax Deposit Schedule
What a payroll tax deposit schedule means in U.S. payroll and why it matters after payroll creates tax liabilities.
EFTPS
What EFTPS means in U.S. payroll, why it matters to payroll tax deposits, and how it fits employer payroll workflow.
Employer Identification Number
U.S. employer tax identifier used in payroll filing, deposit, and account-setup workflows.
Employer Contribution
What an employer contribution means in payroll, why it matters to employer-side payroll cost, and how it differs from employee deductions.
Employer Obligations
Payroll terms for the employer side of registration, remittance, reporting, and recordkeeping.
Employer Payroll Tax
What employer payroll tax means, how it differs from employee withholding, and where it appears in payroll workflow.
Final Paycheck
What a final paycheck means in payroll, why it needs special handling, and how it differs from an ordinary payroll run.
FUTA
What FUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.
Payroll Program Account
CRA payroll account under a business number, used to report and remit source deductions for a specific employer payroll setup.
Payroll Filing
What payroll filing means, why it matters after payroll runs, and how it differs from payroll payment or payroll calculation.
Payroll Funding
Employer-side step of making payroll cash available before deposits, checks, and related payment obligations are released.
Payroll Liability
What payroll liability means, how it arises in payroll, and why employers track it after each payroll run.
Payroll Tax Deposit
What a payroll tax deposit means, why it matters to employers, and how it differs from payroll filing.
Payroll Remittance
Employer step of sending withheld and owed payroll amounts to the proper agency or destination.
Remitter Type
CRA classification that sets how often a Canadian employer must remit payroll deductions and handle remittance follow-up.
SUTA
What SUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.