⚡ Quick answer Q2’s employer deadlines centre on two filings: the EMP501 annual reconciliation (opens April, closes 31 May) and the COIDA Return of Earnings (1 April to 31 May). The monthly EMP201 by the 7th continues throughout, and April’s holiday cluster needs payroll timing planned in advance. If one quarter separates organised employers from penalised ones, it is Q2. The employer deadlines between April and June include the two biggest filings of the payroll year — the EMP501 annual reconciliation and the COIDA Return of Earnings — and both close on the same day, 31 May. Add the monthly cycle and April’s holiday cluster, and this is the quarter…