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United States payroll compliance calendar
Practical, plain-English help for running HR, onboarding and payroll — from the team behind HikeSeason.
Federal payroll deadlines for US employers: tax deposits, Form 941 and 940, W-2 and 1099, new hire reporting and Form I-9. States add their own.
Usual deadlines for a regular employer, last reviewed November 2026. Thresholds, regions, weekends and new rules change some of them: confirm with your payroll adviser.
Every month
15th (monthly depositors)Federal tax deposit
Withheld income tax, Social Security and Medicare. Semiweekly depositors follow their own schedule.IRS
Withheld income tax, Social Security and Medicare. Semiweekly depositors follow their own schedule.IRS
Varies by stateState withholding and unemployment
Deposits and returns for state income tax and SUI.State agencies
Deposits and returns for state income tax and SUI.State agencies
Every quarter
30 Apr · 31 Jul · 31 Oct · 31 JanForm 941
Quarterly federal payroll tax return.IRS
Quarterly federal payroll tax return.IRS
Month after the quarter, if over $500FUTA deposit
Federal unemployment tax.IRS
Federal unemployment tax.IRS
Every year
31 JanW-2 to employees and the SSA
Wage and tax statements, with Form W-3.IRS · SSA
Wage and tax statements, with Form W-3.IRS · SSA
31 Jan1099-NEC to contractors and the IRS
For contractors paid $600 or more (higher from 2026 payments).IRS
For contractors paid $600 or more (higher from 2026 payments).IRS
31 JanForm 940
Annual federal unemployment (FUTA) return.IRS
Annual federal unemployment (FUTA) return.IRS
When people join or leave
Within 3 business days of startingForm I-9
Verify identity and work authorisation.USCIS
Verify identity and work authorisation.USCIS
Within 20 days of hireNew hire report
To the state directory; some states are faster.State agencies
To the state directory; some states are faster.State agencies
Varies by stateFinal paycheck
Some states require it on the last day.State law
Some states require it on the last day.State law