Pay Date vs Pay Period Ending Date
Two dates that look similar on a pay stub drive completely different compliance outcomes. This guide explains the difference, why it matters for T4s, remittances, and ROEs, and how Canadian payroll systems treat each one.
Last updated August 2026
At a glance
- Pay period ending date marks the last day of the work cycle being paid — the end of the earnings window (for example, March 1–14 ends on March 14).
- Pay date is the day the employee actually receives the money (cheque or direct deposit) — often the same day, or days after the period ends.
- CRA T4 reporting and source-deduction remittance periods both follow the pay date (when remuneration is paid), not when the work was done.
- Service Canada ROE Block 12 uses the final pay period ending date — a work-period concept, not the payday.
- Tax tables, CPP/EI annual limits, and YTD buckets in payroll software are almost always keyed off pay date.
Two dates, two jobs
Every ordinary payroll run carries at least three calendar ideas. Confusing any two of them is one of the most common sources of year-end and remittance errors for small employers.
Pay period (work cycle)
The span of days the earnings cover — from period start through period end. Weekly, bi-weekly, semi-monthly, and monthly schedules each define how long that window is. Timesheets, salary proration, and “which days belong on this cheque” all live here.
Pay date (payday)
The date the employee is paid. CRA and most payroll systems treat this as the moment remuneration is paid for tax reporting and remittance bucketing. The pay date may be the same as period end, or it may lag by one or more days (common with bi-weekly and bank processing).
Remittance due date
The CRA deadline to send source deductions. It is derived from your remitter type and which remitting period contains the pay date — not from the work-period end. A June work period paid in July remits with July’s schedule.
Rule of thumb
Period end answers “which work days?” Pay date answers “when was the money paid?” Remittance due date answers “when must those withholdings reach CRA?” If you only remember one split: T4 reporting and CRA remitting track the pay date; hours, pay-period identity, and ROE Block 12 track the applicable period end.
Side-by-side comparison
| Question | Use period end | Use pay date |
|---|---|---|
| Which hours or salary days belong on this run? | Yes — period start through period end | No |
| Which tax year goes on the T4? | No | Yes — year the amount was paid |
| Which CRA remitting period do CPP/EI/tax fall into? | No | Yes |
| Which CRA tax table / July edition applies? | No | Yes |
| YTD and annual CPP/EI maximums for the run | No | Yes — tax year of the pay date |
| ROE final pay period ending date (Block 12) | Yes — end of the final pay period | No (payday is separate) |
| Internal payroll-run identity | Often uses the pay group and period boundaries | May also be part of the system's uniqueness rules |
A concrete bi-weekly example
Suppose a bi-weekly group works Monday, March 2 through Sunday, March 15, 2026 and is paid on Friday, March 20, 2026:
| Field | Value | Why it matters |
|---|---|---|
| Period start | March 2, 2026 | First day of earnings in this run |
| Period end | March 15, 2026 | Last day of the work cycle; run identity for that period |
| Pay date | March 20, 2026 | When money is paid; T4 year, remittance bucket, tax tables |
Employees worked in the period ending March 15. Source deductions for that cheque still belong to the remitting period that contains March 20. For a regular (monthly) remitter, those amounts are due with other March pay dates — by April 15 — even though most of the work happened in the first half of March.
Year-end crossover: the classic trap
CRA’s T4 instructions state that income is reported for the year in which it is paid, regardless of when it was earned. That is a cash-basis rule, not an accrual rule.
December work, January pay
Period ends December 27. Pay date is January 2. Those earnings, CPP, EI, and tax go on the next year’s T4 and count toward next year’s remittance schedule — not December’s.
January work, January pay
Period ends January 10. Pay date is January 15. Everything belongs to the current tax year and to January remitting periods.
Bonus paid in January for prior year
A performance bonus calculated on 2025 results but paid on January 8, 2026 is 2026 employment income for T4 purposes if it is paid in 2026.
If you filter “all December payroll” by period end alone, you will overstate December T4 totals and understate January. Year-end reconciliation should always sum by pay date.
Remittances follow the pay date
CRA remitter types (quarterly, regular, accelerated Threshold 1 / Threshold 2) schedule due dates around the period in which you pay or give remuneration. Industry and software practice align remitting-period assignment with the recorded pay date:
- Regular remitter: deductions from pay dates in a calendar month are due by the 15th of the following month.
- Threshold 1: pay dates from the 1st–15th of the month are due by the 25th of the same month; pay dates from the 16th–end of month are due by the 10th of the next month.
- Quarterly remitter: pay dates inside each calendar quarter roll into that quarter’s remittance.
A June 28 period end with a July 3 pay date does not sit in June for CRA remittance purposes. Treating period end as the remittance key is a frequent cause of “late” or “early” period totals on PD7A-style reports.
Your remitter type and exact due dates are assigned by CRA (based largely on average monthly withholding). Confirm your type in My Business Account rather than guessing from payroll software defaults.
Tax calculation also keys off pay date
Canadian payroll engines load federal and provincial tax tables, CPP/EI parameters, and mid-year CRA editions (for example January vs July T4127 updates) using the pay date, not the work-period end. That means:
- A run whose period ends June 28 but is paid July 2 should use the July tax edition when a mid-year change takes effect on July 1.
- Annual CPP and EI maximums and basic exemptions apply to the calendar year of the pay date.
- YTD opening balances and “tax year” locks in software should follow pay date year — a December period paid in January is next year’s YTD, not last year’s.
Where period end still rules: ROE Block 12
Record of Employment rules use pay periods differently. Service Canada’s ROE guide requires:
- Block 11 — Last day for which paid: last day the employee received insurable earnings.
- Block 12 — Final pay period ending date: the end date of the pay period that includes Block 11. It is usually different from the payday, and it cannot be earlier than Block 11.
For weekly, bi-weekly, and semi-monthly payroll, the electronic ROE deadline is generally measured from the end of the pay period in which the interruption occurred. Monthly and every-four-week payroll have an additional 15-day rule, and paper ROEs use different timing. Block 12 should come from the final pay-period calendar rather than from the deposit date.
How payroll systems model the split
Modern Canadian payroll products store both dates on every run and use them for different jobs. A typical contract looks like this:
| Stored field | Typical role |
|---|---|
period_start / period_end | Define the work cycle; identify “this” pay period for create/approve uniqueness; drive timesheet windows and ROE period history. |
pay_date | Employer-confirmed payday; tax edition selection; T4 tax year; remittance period assignment; YTD year. |
| Remittance due date (derived) | Computed from remitter type + the remitting period that contains pay_date; not stored as a substitute for either date above. |
A payroll system should require period end to be on or after period start and should preserve the employer's actual pay date as a separate field. Some employers use arrears payroll, while others use current payroll or estimated hours, so pay date is not universally required to fall after period end. Wage-payment timing varies by jurisdiction and pay arrangement; the employer remains responsible for confirming that its payday is lawful and that later adjustments are handled correctly.
Common mistakes
- Building the T4 from period end. December periods paid in January get pulled into the wrong year.
- Bucketing remittances by period end. Month-end and Threshold 1 half-month cuts then disagree with CRA’s “when paid” view.
- Treating pay date as the ROE period end. Block 12 expects the pay period end, not the deposit date.
- Assuming period end and pay date must be the same day. Lags of one to several days are normal for bi-weekly and direct deposit schedules.
- Changing an approved pay date without rethinking remittance. Moving a payday across a month or Threshold 1 boundary moves the remitting period with it.
- Using “today” or period end to pick mid-year tax tables. Always use the pay date for the edition boundary (for example July 1 CRA updates).
Practical checklist for employers
- Document each pay group’s frequency, period start convention, and usual payday lag.
- On every run, confirm period end (work cycle) and pay date (deposit day) separately.
- Before year-end, list approved runs with pay dates in the tax year — ignore period end for the T4 cut.
- Before remitting, group source deductions by pay date inside the CRA remitting period.
- When issuing an ROE, copy final period end from the pay calendar into Block 12; do not paste the payday.
- If you correct a pay date after approval, re-check remittance period assignment and T4 year impact.