[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304412-105":53,"doc-detail-304412-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","2026-important-payroll-filing-dates-and-information","2026 Important Payroll Filing Dates and Information","","2026 payroll filing guidance covers mandatory electronic funds transfer (EFT) and explains how employers choose between monthly and semi-weekly deposit schedules. The document defines the lookback period, deposit thresholds ($50,000 and $2,500), and the $100,000 one-day deposit trigger. It specifies deposit timing on business days only, rules for legal holidays, and provides 2026 semi-weekly deposit dates, monthly deposit due dates, and shortfall safe harbor conditions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2026-important-payroll-filing-dates-and-information/304412/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2026-important-payroll-filing-dates-and-information/304412.png","ImageObject",442,249,{"name":88,"@type":89},"Ophelia","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How must employers make payroll tax deposits in 2026?","Question",{"text":108,"@type":109},"Employers must use electronic funds transfer (EFT). Typically, payments are made through EFTPS, but employers may use a tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on their behalf.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What determines whether an employer deposits monthly or semi-weekly?",{"text":113,"@type":109},"Employers are classified as either MONTHLY or SEMI-WEEKLY depositor based on the aggregate amount of employment taxes paid during the lookback period (July 1, 2024 through June 30, 2025 for 2026).",{"name":115,"@type":106,"acceptedAnswer":116},"What happens if an employer accumulates $100,000 or more in a day?",{"text":117,"@type":109},"Under the $100,000 one-day deposit rule, employment taxes and withheld taxes accumulated during a deposit period must be deposited by the close of the next business day following the day the amount was accumulated.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304412,1790217363,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},7971461741311,"https://ap-avatar.wpscdn.com/avatar/74000253aff267980c6?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779345379180704826","2026 Important Payroll Filing Dates and Information  \nSPECIAL NOTE: All employers must use electronic funds transfer (EFT) to make their deposits. Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS), which is a free service provided by the Department of Treasury. An employer that does not want to use EFTPS can arrange for a tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on the employer’s behalf.  \nDEPOSIT RULES: Under IRS deposit rules, employers are either classified as a MONTHLY or SEMI-WEEKLY depositor. Employers determine their deposit status based upon the aggregate amount of employment taxes paid during the“lookback period,” a twelve-month period beginning July 1 of the second preceding year and ending June 30 of the prior year. For 2026, the “lookback period” is July 1, 2024, through June 30, 2025.  \nSEMI-WEEKLY DEPOSIT RULE: The total tax reported on Forms 941 during the “lookback period” is more than $50,000 . Employers must deposit on Wednesday and/or Friday, depending on what day of the week they make payments. Employers with payment days that fall on Wednesday, Thursday, and/or Friday must deposit the accumulated taxes on or before the following Wednesday. Employers with payment days that fall on Saturday, Sunday, Monday, and/or Tuesday must deposit the accumulated taxes on or before the following Friday. Employers will always have three (3) business days after the end of a semi-weekly period to make a deposit. If any of the three weekdays after the end of a semi-weekly period is a legal holiday, employers will have one additional business day to deposit.  \nMONTHLY DEPOSIT RULE: The total tax reported on Forms 941 during the “lookback period” is $50,000 or less. Employers must deposit employment taxes and taxes withheld on payments made during a calendar month by the 15th day of the following month. Employers that accumulate $100,000 or more on any day (see $100,000 one-day deposit rule) immediately switch from a monthly depositor to a semi-weekly depositor for at least the remainder of the calendar year and for the following calendar year.  \n$100,000 ONE-DAY DEPOSIT RULE: Employers subject to the semi-weekly or monthly deposit requirements that accumulate $100,000 or more of employment taxes and taxes withheld during a deposit period must deposit those taxes by the close of the next business day following the day on which the amount was accumulated.  \nDEPOSITS ON BUSINESS DAYS ONLY: For MONTHLY and ONE-DAY depositors, if a deposit is required to be made on a day that is not a business day, the deposit is considered tobe timely if it is made by the close of the next business day.  \n$2500 EXCEPTION DEPOSIT RULE: The threshold for the deposit requirement is $2,500 . If employers accumulate less than a $2,500 tax liability during a current quarter, no deposits are required. The employer may pay the tax liability with a TIMELY tax return for the quarter.  \nSATURDAY, SUNDAY, OR LEGAL HOLIDAY: If any due date falls on a Saturday, Sunday, or legal holiday, payments are due on the next business day. When a day set apart as a legal holiday, other than the day of inauguration of the President falls on a Saturday, the next preceding day is observed asthe holiday. When a day set apart as a legal holiday falls on a Sunday, the next succeeding day is observed as the holiday. Legal holidays are the legal holidays in the District of Columbia as found in the D.C. Code Ann. §28-701 . (State legal holidays are no longer considered legal holidays unless they coincide with a legal holiday in the District of Columbia.)  \nLegal federal holidays for 2026 are:  \n• January 1 (New Year’s Day)  \n• January 19 (Birthday of Martin Luther King, Jr.)  \n• February 16 (Washington’s Birthday)  \n• April 16 (District of Columbia Emancipation Day)  \n• May 25 (Memorial Day)  \n• June 19 (Juneteenth National Independence Day)  \n• July 3 (In","cbCainypopUpKDza","https://ap.wps.com/l/cbCainypopUpKDza","pdf",179283,7,"English","# 2026 Important Payroll Filing Dates and Information\n## Deposit and payment timing rules\n## Federal legal holidays for 2026\n## Semi-weekly deposit dates for 2026\n## Monthly deposit due dates for 2026\n## Shortfall safe harbor\n# 2026 Daily Payroll Compliance Dates and Information","[{\"question\":\"How must employers make payroll tax deposits in 2026?\",\"answer\":\"Employers must use electronic funds transfer (EFT). Typically, payments are made through EFTPS, but employers may use a tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on their behalf.\"},{\"question\":\"What determines whether an employer deposits monthly or semi-weekly?\",\"answer\":\"Employers are classified as either MONTHLY or SEMI-WEEKLY depositor based on the aggregate amount of employment taxes paid during the lookback period (July 1, 2024 through June 30, 2025 for 2026).\"},{\"question\":\"What happens if an employer accumulates $100,000 or more in a day?\",\"answer\":\"Under the $100,000 one-day deposit rule, employment taxes and withheld taxes accumulated during a deposit period must be deposited by the close of the next business day following the day the amount was accumulated.\"}]","2026 Important Payroll Filing Dates and Information | PDF",1789812956]