2026 Payroll Tax Changes
The thresholds and figures behind every deadline on this page.
Read the roundup →Blog · Deadlines · November 2026
2026 Payroll Tax Deadlines: The Employer Calendar
Late deposits are the most common — and most avoidable — payroll penalty. Bookmark this: every federal deposit rule and filing date for 2026.
Quarterly and annual filings
| Form | Period | Due date |
|---|---|---|
| Form 941 (Q4 2025) | Quarterly | February 2, 2026 |
| Forms W-2 / W-3 (2025) | Annual | February 2, 2026 |
| Form 940 FUTA (2025) | Annual | February 2, 2026 |
| Form 941 (Q1 2026) | Quarterly | April 30, 2026 |
| Form 941 (Q2 2026) | Quarterly | July 31, 2026 |
| Form 941 (Q3 2026) | Quarterly | November 2, 2026 |
| Form 941 (Q4 2026) | Quarterly | February 1, 2027 |
| Forms W-2 / W-3 (2026) | Annual | February 1, 2027 |
| Form 940 FUTA (2026) | Annual | February 1, 2027 |
Dates shift slightly when a deadline falls on a weekend or federal holiday — the next business day applies. If every deposit for the period was made on time, Form 941 filers get an automatic 10-day extension.
Deposits: monthly vs semi-weekly
Your deposit schedule comes from your lookback period (total employment taxes reported July–June). Under $50,000 means monthly deposits due by the 15th of the following month; over $50,000 means semi-weekly (Wednesday/Friday rule). New employers start monthly. All deposits go through EFTPS. Miss the schedule and the Failure to Deposit penalty runs 2% to 15% depending on lateness — which is why payroll software with automatic deposits pays for itself.
Track changes year-round:
Regulatory dates and thresholds can move. Follow the latest IRS updates page alongside this calendar.
Keep reading
Employer Payroll Tax Guide
Deposit schedules, trust fund rules, and penalties explained in depth.
Read the guide →Official Forms Directory
941, 940, W-2, and EFTPS links straight from the source.
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