2027 HR and payroll compliance calendar for federally regulated employers
This calendar is for federally regulated employers (Canada Labour Code), such as banks, airlines, interprovincial trucking and telecommunications companies. It lists the 10 paid general holidays for 2027, the scheduled federal minimum wage change and the pay rules that apply all year. If your business is not federally regulated, use the calendar for your province or territory.
Month by month
January 2027
| Date | What |
|---|---|
| Fri 1 Jan | New Year's Day Public holiday Paid public holiday. |
| Fri 1 Jan | 2027 EI premium rates start Tax and payroll From 1 January 2027 the employee EI premium rate is $1.64 per $100 of insurable earnings and the employer rate is $2.30 per $100. Maximum insurable earnings rise to $70,800, so the most an employee pays in 2027 is $1,161.12 and the most an employer pays per employee is $1,625.57. In Quebec, where the Quebec Parental Insurance Plan applies, the rates are $1.29 (employee) and $1.81 (employer) per $100. The 2027 CPP rates and maximums had not been published on the CRA payroll pages when we checked on 5 November 2026, so check them before your first 2027 pay run. Source All employers with payroll |
March 2027
| Date | What |
|---|---|
| Mon 1 Mar | 2026 T4 slips and T4 Summary due Tax and payroll File your 2026 T4 slips and T4 Summary with the Canada Revenue Agency (CRA) and give each employee their T4 slips. The deadline is the last day of February, but when that day is a Saturday or Sunday the CRA moves it to the next business day. 28 February 2027 is a Sunday, so the deadline is Monday 1 March 2027. If your business closes, the deadline is 30 days after it stops operating. Source All employers who paid employment income in 2026 |
| Mon 1 Mar | Harassment and violence annual report due Reporting Send the Labour Program your Employer's Annual Harassment and Violence Occurrence Report for 2026 (1 January to 31 December 2026) by 1 March 2027, even if there were no occurrences. Keep these records for 10 years. Source Federally regulated employers |
| Fri 26 Mar | Good Friday Public holiday Paid public holiday. |
| Mon 29 Mar | Easter Monday Other Not one of the 10 general holidays under the Canada Labour Code. Listed because some provincial employers and offices close. |
April 2027
| Date | What |
|---|---|
| Thu 1 Apr | Minimum wage change scheduled Pay The general minimum wage in the federal jurisdiction is $18.15 an hour (since 1 April 2026). It is next scheduled to change on 1 April 2027. The new rate is set by inflation and had not been published when we checked on 27 October 2026. If the provincial or territorial rate where the work is done is higher, the higher rate applies. Source Federally regulated employers |
May 2027
| Date | What |
|---|---|
| Mon 24 May | Victoria Day Public holiday Paid public holiday. |
June 2027
| Date | What |
|---|---|
| Tue 1 Jun | Employment equity annual report due Reporting If the Employment Equity Act covers you, submit your annual employment equity report on or before 1 June 2027, using information as of 31 December 2026. Most small businesses are not covered: the Act applies to federally regulated private-sector employers with 100 or more employees. Source Federally regulated private-sector employers with 100 or more employees |
| Wed 30 Jun | Pay equity annual statement due Reporting Submit your annual statement to the Pay Equity Commissioner by 30 June 2027 through the Annual Statement Portal, even if your pay equity plan has not changed. Update your employee count and employer profile each time. The Pay Equity Act applies to federally regulated employers with an average of 10 or more employees. Source Federally regulated employers with an average of 10 or more employees |
July 2027
| Date | What |
|---|---|
| Thu 1 Jul | Canada Day Public holiday Paid public holiday. |
September 2027
| Date | What |
|---|---|
| Mon 6 Sep | Labour Day Public holiday Paid public holiday. |
| Thu 30 Sep | National Day for Truth and Reconciliation Public holiday Paid public holiday. |
October 2027
| Date | What |
|---|---|
| Mon 11 Oct | Thanksgiving Day Public holiday Paid public holiday. |
November 2027
| Date | What |
|---|---|
| Thu 11 Nov | Remembrance Day Public holiday Paid public holiday. |
December 2027
| Date | What |
|---|---|
| Sat 25 Dec | Christmas Day Public holiday Falls on a Saturday in 2027. If it is a non-working day for the employee, the employee gets a paid day off on the working day just before or just after it. |
| Sun 26 Dec | Boxing Day Public holiday Falls on a Sunday in 2027. If it is a non-working day for the employee, the employee gets a paid day off on the working day just before or just after it. |
Paid public holidays in Federally regulated employers in 2027
| Date | Holiday |
|---|---|
| Fri 1 Jan | New Year's Day |
| Fri 26 Mar | Good Friday |
| Mon 24 May | Victoria Day |
| Thu 1 Jul | Canada Day |
| Mon 6 Sep | Labour Day |
| Thu 30 Sep | National Day for Truth and Reconciliation |
| Mon 11 Oct | Thanksgiving Day |
| Thu 11 Nov | Remembrance Day |
| Sat 25 Dec | Christmas Day (Falls on a Saturday in 2027. If it is a non-working day for the employee, the employee gets a paid day off on the working day just before or just after it.) |
| Sun 26 Dec | Boxing Day (Falls on a Sunday in 2027. If it is a non-working day for the employee, the employee gets a paid day off on the working day just before or just after it.) |
Every month or every year, no fixed date
| What | When | Details |
|---|---|---|
| Payroll remittances to the CRA (regular remitters) | Every month, by the 15th | Income tax, CPP contributions and EI premiums you deduct, plus your share of CPP and EI, must reach the CRA by the 15th of the month after the month you paid your employees. Due dates follow the pay day, not the pay period. For example, deductions from pay you gave on 29 January 2027 are due by 15 February 2027. New employers are regular remitters. When a due date falls on a Saturday, Sunday or a public holiday the CRA recognizes, your payment is on time if the CRA receives it by the next business day. Source |
| Payroll remittances to the CRA (quarterly and accelerated remitters) | On the schedule the CRA gives you | Quarterly remitters (small employers with an average monthly withholding under $3,000 and a perfect compliance history) remit by 15 April, 15 July, 15 October and 15 January. Accelerated threshold 1 remitters (average monthly withholding of $25,000 to $99,999.99) remit by the 25th for pay from the 1st to the 15th of a month, and by the 10th of the next month for pay from the 16th to the end of the month. Accelerated threshold 2 remitters ($100,000 or more) remit within 3 working days after the 7th, 14th, 21st and last day of each month, electronically or at a Canadian financial institution. The next business day rule for weekends and holidays applies. Source |
| Record of Employment (ROE) | Each time an employee has, or is expected to have, 7 consecutive days with no work and no insurable earnings | Electronic ROE, weekly, biweekly or semi-monthly pay: within 5 calendar days after the end of the pay period in which the interruption happens. Electronic ROE, monthly pay: the earlier of 5 calendar days after the end of the pay period or 15 calendar days after the first day of the interruption. Paper ROE: within 5 calendar days of the first day of the interruption, or the day you learn of it. Keep your copy for 6 years. Source |
| Regular pay days | Every pay period | Pay on your regular pay day. The official pages do not state a maximum interval. Source |
| Final pay when an employee leaves | Each time employment ends | Amounts owed are due within 30 days. Vacation pay is due within 30 days of the last day worked. Plan the Record of Employment at the same time. Source |
| General holiday pay | Each general holiday | For most employees, holiday pay is at least 1/20 of the wages (not counting overtime) earned in the 4 weeks before the week of the holiday. An employee who works on a general holiday is paid at least 1.5 times their regular rate for those hours, on top of holiday pay. Source |
Terms on this page: Public holiday pay · Payroll remittance · T4 slip · T4 Summary · Workers' compensation (WCB) · Employer health tax (payroll tax) · Minimum wage · Record of Employment (ROE)
Related free tools
- Guide to hiring seasonal and temporary foreign workers
- Employment standards by province
- WCB premium calculator
Questions
What are the paid general holidays for federally regulated employers in 2027?
There are 10: New Year's Day (1 January), Good Friday (26 March), Victoria Day (24 May), Canada Day (1 July), Labour Day (6 September), National Day for Truth and Reconciliation (30 September), Thanksgiving Day (11 October), Remembrance Day (11 November), Christmas Day (25 December) and Boxing Day (26 December).
Christmas Day and Boxing Day fall on a weekend in 2027. What do I owe?
Under the Canada Labour Code, when New Year's Day, Canada Day, National Day for Truth and Reconciliation, Remembrance Day, Christmas Day or Boxing Day falls on a Saturday or Sunday that is a non-working day for the employee, the employee gets a paid day off on the working day just before or just after the holiday. In 2027 Christmas Day is a Saturday and Boxing Day is a Sunday, so a Monday to Friday employee is owed 2 paid days off on working days next to that weekend. Different rules can apply under a collective agreement that gives at least 9 paid holidays a year.
How much is general holiday pay?
For most employees, at least 1/20 of the wages (not counting overtime) earned in the 4 weeks before the week of the holiday. For example, Sam drives for a small interprovincial courier and earned $2,000 in those 4 weeks, so his holiday pay is at least $100. If he works on the holiday, he is also paid at least 1.5 times his regular rate for the hours he works.
Is Easter Monday a federal general holiday?
No. Easter Monday is not one of the 10 general holidays under the Canada Labour Code.
When does the federal minimum wage change in 2027?
On 1 April 2027. The rate is $18.15 an hour (since 1 April 2026), and the new rate is set by inflation. The amount had not been published when we checked on 27 October 2026. If the provincial or territorial rate where the work is done is higher, you pay the higher rate.
Official sources
- Government of Canada, annual vacations and general holidays
- Canada Labour Code, section 193
- Government of Canada, federal labour standards: pay
- Government of Canada, federal labour standards
- Canada Revenue Agency, Employers' Guide: Filing the T4 slip and Summary (RC4120)
- Canada Revenue Agency, Employers' Guide: Payroll deductions and remittances (T4001)
- Employment and Social Development Canada, 2027 Employment Insurance premium rate
- Service Canada, how to complete the Record of Employment (ROE) form
- Labour Program, Work Place Harassment and Violence Prevention (IPG-104)
- Labour Program, employment equity resources and tools
- Canadian Human Rights Commission, Pay Equity Act obligation 3: file an annual statement
General information for Canadian employers, not legal advice. Dates were checked against the official sources listed on 5 November 2026. Governments change dates and rates, and some deadlines move when they fall on a weekend or holiday, so confirm with the agency before you rely on a date.
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