Employers with employees who receive schedular payments, can choose to file each pay day or twice monthly. Examples below.
Payments made between the 1st - 15th of the month
Payments made between 1st and 15th must be reported within 2 working days (for electronic filers, 10 working days for paper filers) after the 15th of the month.
All payments received during this period should be entered on one line. The pay date on the Employment Information return will be the 15th of the month.
16th - end of the month
Payments made between 16th and month end must be reported within 2 working days (for electronic filers, 10 working days for paper filers) of the end of the month. All payments received during this period should be entered on one line. The pay date on the Employment Information return will be the final day of the month.