Essential Payroll Tax Deadlines for 2026
Missing payroll tax deadlines can result in significant penalties. Here's your complete guide to staying compliant throughout 2026.
Penalty Warning
Late payroll tax deposits can result in penalties ranging from 2% to 15% of the tax due, depending on how late the payment is.
Monthly Deposit Schedule
Most small businesses follow a monthly deposit schedule. If you reported $50,000 or less in payroll taxes during the lookback period, you're likely a monthly depositor.
Note: Deposits are due by the 15th of the following month. If the 15th falls on a weekend or holiday, the deadline moves to the next business day.
Semi-Weekly Deposit Schedule
If you reported more than $50,000 in payroll taxes during the lookback period, you must follow a semi-weekly schedule:
- Payments on Wednesday, Thursday, or Friday: Deposit by the following Wednesday
- Payments on Saturday, Sunday, Monday, or Tuesday: Deposit by the following Friday
Quarterly Form 941 Deadlines
All employers must file Form 941 (Employer's Quarterly Federal Tax Return) to report wages paid, tips, federal income tax withheld, and both employer and employee Social Security and Medicare taxes.
Year-End Reporting Deadlines
Critical year-end deadlines you cannot miss:
- January 31, 2027: Provide W-2s to employees and file with Social Security Administration
- January 31, 2027: Provide 1099-NEC forms to independent contractors and file with IRS
- February 28, 2027: File 1099-MISC and other information returns (paper filing)
- March 31, 2027: File 1099-MISC and other information returns (electronic filing)
State and Local Tax Deadlines
Don't forget about state payroll taxes! State income tax withholding, state unemployment (SUTA), and local taxes often have different deadlines than federal requirements. Check with your state's department of revenue for specific due dates.
Tips to Stay Compliant
Use Payroll Software
Automated systems calculate and file taxes accurately, reducing errors and missed deadlines.
Set Calendar Reminders
Add all deadlines to your calendar with reminders 1 week and 3 days before each due date.
Maintain Separate Account
Set aside payroll taxes in a separate bank account to ensure funds are always available.
Work with a Professional
A CPA or payroll service can handle filings and ensure compliance, giving you peace of mind.
Need Help Managing Payroll Taxes?
Let us handle your payroll tax filings and ensure you never miss a deadline. Our comprehensive payroll services keep you compliant year-round.
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