When Are Payroll Taxes Due? 2026 Due Dates and Requirements

The federal government requires all employers to deduct certain taxes from their employees’ paychecks and then regularly remit those taxes to the federal government. You’re also obligated to match some of those taxes and pay for others yourself.

Calculating, withholding, and depositing these taxes — commonly known as payroll taxes or federal employment taxes — can be the most confusing aspect of processing payroll. The financial consequences can be high if you miss a deadline or fail to withhold the right amount.

We walk you through when payroll taxes are due and how to file them correctly.

Need help managing payroll taxes? Payroll taxes should always be paid on time to avoid any penalties. A full-service payroll software like Paycor can help you manage these taxes and take the hassle of tax compliance off your plate.

Tax Type	Schedule	When It’s Due
Income & FICA Taxes	Monthly	15th of the month following payroll
	Semi-weekly (Wed–Fri paydays)	Deposit by the following Wednesday
	Semi-weekly (Sat–Tue paydays)	Deposit by the following Friday
	Next-day rule	If $100,000+ is withheld in a day, deposit by the next business day
FUTA Taxes*	Q1 (Jan 1 – Mar 31)	April 30, 2026
	Q2 (Apr 1 – Jun 30)	July 31, 2026
	Q3 (Jul 1 – Sep 30)	October 31, 2026
	Q4 (Oct 1 – Dec 31)	January 31, 2027

* These FUTA tax due dates apply if your FUTA tax liability is over $500 each fiscal quarter.

Income and FICA tax deposit due dates

Whether your federal payroll taxes are due monthly or semi-weekly depends mainly on the amount of taxes you deposit during an IRS-defined “lookback period.” An accountant can help you better understand which tax payment schedule your business needs to use, as can reading through the IRS’s article on employment tax due dates.

We’ll dive right into federal tax deposit due dates, but feel free to skip ahead to learn more about what a lookback period is and how to determine which schedule to follow.

Payroll tax due dates are easier to manage with the right software, see our guide to the best payroll software for enterprises.

Also read: The Best Payroll Software for Enterprises

Monthly tax deposit due dates

If your tax liability during the lookback period was $50,000 or less, you’ll deposit payroll taxes on the 15th of each month following when the taxes were withheld.

For example, the FICA and federal income taxes you withheld from every paycheck distributed in January would be due on the 15th of the next month, which would be February 15th. The FICA and income taxes you withheld in February would be due March 15th, and so on.

If this is your company’s first year in business, you’ll likely automatically default to depositing FICA and income taxes monthly. Your accountant can explain in more detail and help you determine if you need to follow this or another deposit schedule.

Semi-weekly tax deposit due dates

If your tax liability during the lookback period was over $50,000, you’ll usually deposit payroll taxes within three business days of the pay period:

• For FICA and income taxes withheld from paychecks distributed on a Wednesday, Thursday, or Friday, you’ll deposit those funds the following Wednesday.
• For FICA and income taxes withheld from paychecks distributed on a Saturday, Sunday, Monday, or Tuesday, you’ll deposit those funds the following Friday.

This schedule is where many businesses run into trouble, especially as they grow and cross the $50,000 threshold without adjusting their processes. The shorter turnaround leaves little room for error, so it’s important to monitor your deposit schedule closely and ensure your payroll system can keep up.

Next-day tax deposit due dates

If you accumulate $100,000 or more in withheld income and FICA taxes on any given day, you must deposit those taxes by the next business day, regardless of whether you’re on a monthly or semi-weekly schedule.

This rule often catches businesses off guard, especially during high-payroll periods like bonuses or large payouts. Once triggered, the deadline is immediate, leaving virtually no room for delays, so it’s critical to monitor payroll totals closely and plan ahead.

FUTA tax deposit due dates

How frequently you deposit FUTA taxes — which are paid solely by the employer — follow a different schedule from income and FICA taxes. Instead of a fixed deposit cadence, your timing depends on how much FUTA tax you accumulate each quarter.

If your FUTA tax liability is $500 or less in a quarter, you can carry it forward to the next quarter rather than depositing it immediately. Once your total liability exceeds $500 — whether from the current quarter or accumulated from previous ones — you must deposit those taxes by the last day of the following month.

If your total FUTA liability never exceeds $500 by the end of the fourth quarter, the full amount is due by January 31 of the following year.

In practice, FUTA is easier to manage than other payroll taxes, but it’s often overlooked because deposits aren’t always required each quarter. Keeping track of your running balance is key to avoiding missed deadlines.

Why do payroll tax deposit due dates matter?

If you miss a payroll tax deadline, fail to deduct and file the correct tax amount, or submit the wrong paperwork, you’ll likely be subject to an IRS-imposed payroll tax penalty. These penalties can include:

• Fines
• Interest on late payments
• Liens against your business
• In severe cases, criminal charges or jail time

Remember: These penalties aren’t imposed on employees but on the employer who failed to submit taxes correctly or on time.

The type of penalty you receive is based on how big your business is, whether the missed deadline was intentional or accidental, how late your tax payment was, and how much you owe, among other factors. No matter which type of penalty you face, missing a deadline can result in major financial consequences for your business.

For instance, if you submit your federal payroll taxes late, your fine is based on how long it takes you to make the payment:

• Between one and five days late: A fine of 2% of the unpaid amount.
• Between six and 15 days: A fine of 5% of the unpaid amount.
• 16 days or more: A fine of 10% of the unpaid amount.

If you still don’t submit the payment within 10 days of receiving a written notice from the IRS or upon receiving a demand for immediate payment, your tax penalty increases to a rate of 15%.

Tip: Avoid these penalties by setting up automatic reminders or using full-service payroll software to handle your tax submissions.

What is the Trust Fund Recovery Penalty?

The Trust Fund Recovery Penalty (TFRP) is imposed by the federal government on employers who willfully fail to withhold or remit federal employment taxes. (The “trust fund” part of the penalty stems from the fact that employers hold their employees’ taxes in trust before remitting them to the government.)

Willfully failing to remit taxes doesn’t require you to have any malicious intent. Instead, it means that you’re aware of your tax responsibilities and, for whatever reason, failed to follow through on them.

For example, using withheld payroll taxes to cover business expenses instead of submitting them to the IRS may result in being classified as a responsible party who misused trust fund taxes.

If the IRS assesses a TFRP against your business, you generally have 60 days to appeal. To challenge the penalty, you must show either that:

• You were not the responsible party, or
• You did not willfully fail to comply with your tax obligations

If you do not respond or appeal within the required timeframe, the IRS will proceed with the penalty and require payment.

In most cases, the TFRP equals the full amount of unpaid trust fund taxes, plus applicable interest.

How can you avoid missing an employment tax deadline?

The IRS offers an online tax calendar that includes every employment tax deadline for any given tax year. You can subscribe to email reminders or import the calendar into applications like Microsoft Outlook to receive advance notifications before payments or forms are due.

Many businesses also rely on payroll software to stay on track. Most platforms include built-in tax calendars and automatic deadline alerts. Self-service payroll software can calculate payroll taxes and notify you of upcoming due dates, while full-service providers can calculate, file, and remit federal employment taxes on your behalf.

Some full-service payroll providers offer a tax penalty guarantee, meaning they will cover IRS penalties if they fail to file or deposit your taxes correctly and on time. However, these guarantees typically do not apply to errors caused by your business. If incorrect payroll data is entered, such as wages or employee tax forms, you remain responsible for any resulting penalties.

What is a lookback period?

A lookback period is an IRS-defined timeframe used to determine how frequently you must deposit payroll taxes. Specifically, your total tax liability during this period determines whether you follow a monthly or semi-weekly deposit schedule.

Note that lookback periods apply only to federal income and FICA taxes and not FUTA taxes, which follow a separate deposit schedule.

How do you know what your lookback period is?

To determine your lookback period, refer to the IRS form your business files:

• Form 941 (Employer’s Quarterly Federal Tax Return): Most businesses use this form to report income, Social Security, and Medicare taxes each quarter.
• Form 944 (Employer’s Annual Federal Tax Return): Typically used by very small businesses with lower annual payroll tax liability (those with withheld federal income taxes of $1,000 or less).

Your filing type determines how the IRS calculates your lookback period and, ultimately, your required deposit schedule.

Form 941 filers

If you file IRS Form 941, your lookback period spans four fiscal quarters, starting on July 1st of one calendar year through June 30th of the next calendar year.

To determine their payroll tax deposit schedule for the 2026 tax year, employers who file Form 941 would look at their tax liability over four quarters’ worth of filed 941 forms:

• 2024’s third fiscal quarter, or July 1st through September 30th.
• 2024’s fourth fiscal quarter, or October 1st through December 31st.
• 2025’s first fiscal quarter, or January 1st through March 31st.
• 2025’s second fiscal quarter, or April 1st through June 30th.

Looking forward to the 2027 tax year, your lookback period would be as follows:

• 2025’s third fiscal quarter, or July 1st through September 30th.
• 2025’s fourth fiscal quarter, or October 1st through December 31st.
• 2026’s first fiscal quarter, or January 1st through March 31st.
• 2026’s second fiscal quarter, or April 1st through June 30th.

Once you’ve calculated your total tax liability over the lookback period, you can determine which payroll tax deposit schedule to follow:

• If your reported tax liability was $50,000 or less over the most recent lookback period, you must deposit federal employment taxes monthly.
• If your reported tax liability was greater than $50,000 over the most recent lookback period, you must deposit federal employment taxes semi-weekly.

Form 944 filers

If you file IRS Form 944, your lookback period spans January 1st through December 31st of a single calendar year — typically, the second-most-recent calendar year. For instance, those filing for the 2026 tax year would calculate their tax liability from January 1st, 2024 through December 31st, 2024.

Your tax deposit schedule will be based on your total tax liability over the lookback period:

• If your yearly tax liability was $50,000 or less, deposit taxes monthly.
• If your yearly tax liability was more than $50,000, deposit taxes semi-weekly.

Again, consult with your accountant for specific details on which tax forms you must file, what lookback period you should use, and what deposit schedule you should follow.

Expert tips for managing payroll taxes

• Automate with payroll software: Full-service payroll software like Paycor can simplify tax management by calculating withholding, Social Security, Medicare, and unemployment taxes, and in many cases filing and remitting them for you. Automation saves time and helps reduce the risk of costly errors.
• Set up digital tax calendars: The IRS offers a tax calendar that can sync with your digital calendar and alert you to upcoming deadlines. Subscribing to reminders can help you stay ahead of required payments and filings.
• Work with an accountant: Software can streamline payroll, but an accountant adds an important layer of oversight. They can help you interpret tax rules, confirm your deposit schedule, and navigate more complex issues such as multi-state withholding and unemployment tax requirements.
• Review your payroll process regularly: Payroll tax compliance is not something to set and forget. Revisit your payroll process each quarter with your accountant or payroll provider to confirm that tax rates, employee classifications, and filing obligations are still accurate, especially if your business is growing or hiring in new states.
• Keep detailed payroll records: Accurate recordkeeping is essential for compliance. Maintain copies of payroll reports, withholding calculations, tax filings, and deposit confirmations. The IRS generally requires employers to keep payroll records for at least four years, and strong documentation can make audits or payment disputes much easier to resolve.
• Consider outside payroll support: For businesses with more complex needs, partnering with a payroll service provider, PEO, or HRO can reduce administrative burden. These providers can manage calculations, filings, and payments while helping you stay current on changing federal, state, and local requirements.

Payroll tax deadline FAQs

How many days after payroll are payroll taxes due?

If you deposit FICA and income taxes monthly, payroll taxes are due the 15th of the month following the month you distribute paychecks. If you deposit FICA and income taxes on a semi-weekly basis, payroll tax deadlines are based on payday:

• If paychecks are distributed on Wednesday, Thursday, or Friday, deposit payroll taxes the next Wednesday.
• If paychecks are distributed Saturday, Sunday, Monday, or Tuesday, deposit payroll taxes that Friday.

FUTA taxes are due quarterly. If your FUTA tax liability comes to $500 or more over any given quarter, deposit those taxes by the final day of the new quarter’s first month.

Do I pay payroll taxes monthly or quarterly?

How often you pay payroll taxes depends on your tax liability over an IRS-defined lookback period. If you file IRS Form 941, the lookback period is the previous four quarters. If you file IRS Form 944, the lookback period is the calendar year of the second year preceding the current year (for example, look at the 2022 calendar year to determine your tax schedule for the 2024 calendar year).

If your FICA and federal income tax liability over the lookback period was under $50,000, you’ll pay payroll taxes monthly. If it was over $50,000 during the lookback period, you’ll pay taxes semi-weekly.

What happens if I pay my payroll taxes late?

Paying your payroll taxes late can result in fines, interest charges, liens on your personal property, and potentially jail time. Avoid paying payroll taxes late by working closely with an accountant, downloading the IRS’s tax calendar, or choosing payroll software that calculates and remits taxes for you.