How to correct payroll remitting errors

If you discover that you made an error in remitting your deductions, you should proceed as follows:

Under-remitted

Remit any shortage as soon as possible either by electronic payment, with another remittance form or by writing a short letter giving your account number and the pay period the shortage applies to. For more information, go to Remittance methods.

If your remittance is late, we may apply a late remitting penalty.

Over-remitted

If you over-remitted in 2015, reduce your next remittance by the amount of the overpayment.

If you over-remitted in 2014, you can request for the transfer of the credit or request a refund online using My Business Account, if you are a business owner; or Represent a Client, if you are an authorized representative or employee. You can also attach a detailed note to your T4 summary indicating the reason for the overpayment and whether you want us to transfer this amount to another account or another year, or refund the overpayment to you.

Misapplied payment

If you are a business owner or a representative and your payment was not applied to your account as expected, you can use My Business Account or Represent a Client to transfer payments within your various accounts or call 1-800-959-5525 for help.

After we received your information return, we do a Pensionable and insurable earnings review (PIER) to make sure that you remitted the right amount of CPP and EI. For more information about PIER, see Pensionable and insurable earnings review (PIER).

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