[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304413-105":53,"doc-detail-304413-en":118},{"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":111,"head_meta":113,"extra_data":115,"updated_unix":117},105,"en","electronic-deposits-federal-payroll-tax-deposit-rules-2026-general-payroll-information","Electronic Deposits - Federal Payroll Tax Deposit Rules - 2026 General Payroll Information","","Electronic deposits guidance for federal payroll tax compliance, covering eligibility to remit with Form 941 versus mandatory electronic deposits through EFTPS. Details transaction submission timing, including the cutoff of 8:00pm the business day before the due date, and clarifies penalties for failing to use EFTPS when required. Outlines 2026 deposit frequency determination for Form 941 based on prior-year liabilities, monthly and semi-weekly schedules, and the $100,000 next-day deposit rule.",{"@graph":63,"@context":110},[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":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/electronic-deposits-federal-payroll-tax-deposit-rules-2026-general-payroll-information/304413/",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/electronic-deposits-federal-payroll-tax-deposit-rules-2026-general-payroll-information/304413.png","ImageObject",442,249,{"name":88,"@type":89},"Arica Lee","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"What happens if an employer reaches the $100,000 next-day deposit threshold?","Question",{"text":108,"@type":109},"If total accumulated tax reaches $100,000 or more on any day during a deposit period, it must be deposited by the next banking day. A monthly depositor that becomes subject to this rule loses monthly status and becomes semi-weekly for the remainder of the calendar year and the following calendar year.","Answer","https://schema.org",{"og:url":78,"og:type":112,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":114,"canonical":78},"index,follow",{"doc_id":116,"site_id":56},304413,1790644637,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":88,"user_avatar":121,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":127,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":128,"faqs":129,"seo_title":130,"seo_description":61,"update_tm":131,"read_time":9},8796096645457,"https://ap-avatar.wpscdn.com/avatar/800003749518d68ffe3?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779345340919836971","ELECTRONIC DEPOSITS  \nEmployers with Form 941 liability of $2,500 or less per quarter, or Form 940 liability of $500 or less, may continue to pay tax due with the return. All other employers are required to make electronic deposits using the Electronic Federal Tax Payment System (EFTPS) . Internet and telephone options are available.  \nWhen making deposits using EFTPS, the transaction must be submitted no later than 8:00pm the business day before the due date. Saturday, Sunday and federal holidays are not business days.  \nTo enroll in EFTPS, or for more information, go to [www.eftps.com](www.eftps.com) or call 800-555-4477.  \nIf you are required to use EFTPS and fail to do so, you may be subject to a 10% penalty. If you are not required to use EFTPS, you may participate voluntarily.  \nEFTPS changes only the way an employer remits federal tax deposits. Employers must still file Form 941at the end of each quarter and Forms 940, 943 and 944 returns annually.  \nFEDERAL PAYROLL TAX  \nDEPOSIT RULES  \nAn employer must deposit Form 941 taxes under either a monthly or semi-weekly schedule. Deposit frequency for 2026 will be based on the accumulated Form 941 tax liability for the period July 1, 2024 to June 30, 2025. If you reported $50,000 or less of taxes for the lookback period, you are a monthly schedule depositor; if you reported more than $50,000 you are a semi-weekly schedule depositor. The IRS will notify employers in December 2025 whether they are a monthly or semi-weekly depositor for 2026.  \nMonthly Schedule Depositor: Deposit each month’s taxes by the 15th of the following month. If the 15th is a non-banking day, the deposit is due on the next banking day after the 15th. Nonbanking days include Saturdays, Sundays, and government approved holidays.  \nSemi-weekly Schedule Depositor: Deposits are due on Wednesdays and/or Fridays. For paydays falling on Wednesday, Thursday, or Friday, the deposit day will be the following Wednesday. For all other paydays, the deposit is due by the Friday following payday.  \n$100,000 Next-Day Deposit Rule: If the total accumulated tax reaches $100,000 or more on any day during a deposit period, it must be deposited by the next banking day, whether an employer is a monthly or semi-weekly schedule depositor. A monthly schedule depositor that becomes subject to the next-day rule loses their monthly deposit status and becomes a semi-weekly schedule depositor for the remainder of the calendar year and for the following calendar year.  \n2 0 2 6 GENERAL PAYROLL  \nINFORMATION  \n454 New Holland Avenue, Suite 200 Lancaster, PA 17602-2289  \nPayment with Return: If the total amount of accumulated employment taxes for the quarter is less than $2,500, you may remit with the quarterly Form 941. However, if you are unsure that you will accumulate less than $2,500, deposit under the monthly rules.  \nAgricultural Employers: The deposit frequency for Form 943 filers for 2026 is based on the accumulated taxes reported in 2024.  \nREV 1/2026 CREATING PARTNERSHIPS WITH VISION  \nG E N E R A L P A Y R O L L I N F O R M A T I O N  \n2026 2025  \nWages Subject to Social Security/Medicare Taxes  \nSocial Security Portion Medicare Portion  \nEmployee Social Security Tax  \nEmployee Medicare Tax  \nStandard  \nAdditional Tax on Wages Above $200,000  \n$184,500 All Wages  \n6.20%  \n1.45%  \n0.90%  \n$176,100 All Wages  \n6.20%  \n1.45%  \n0.90%  \nEmployer Social Security/Medicare Tax  \nSocial Security 6.20% 6.20%  \nMedicare 1.45% 1.45%  \nSpecial Federal Income Tax Withholding Rates  \nBackup  \nSupplemental  \n24%  \n22%  \n24%  \n22%  \nWages Subject to Unemployment Tax  \nPA Employer  \nPA Employee Federal Employer  \n$10,000 Unlimited $7,000  \n$10,000 Unlimited $7,000  \nUnemployment Tax Rates  \nPA Employee Withholding 0.07% 0.07%  \nPA Employer Rate AS ASSIGNED  \nFederal Employer Rate 0. 60% 0. 60%  \nPA Withholding Tax Rate 3.07% 3.07%  \nLocal Withholding Tax Rates  \nTo determine rates, go to:  \n[http://munstats.pa.gov/Public/FindLocalTax.aspx](htt","cbCaipfKKgP6otVz","https://ap.wps.com/l/cbCaipfKKgP6otVz","pdf",144833,"English","# Electronic Deposits\n## EFTPS Enrollment and Penalties\n## Deposit Timing Requirements\n# Federal Payroll Tax Deposit Rules\n## 2026 Schedule Determination\n## Monthly and Semi-weekly Schedules\n## $100,000 Next-Day Deposit Rule\n# 2026 General Payroll Information\n## Social Security and Medicare Wage Bases and Rates\n## Unemployment Tax and Withholding Rates\n## Retirement Plan Deferral and HSA Limits\n## Federal Per Diem and Mileage Rates\n# Pennsylvania New Hire Reporting\n## Reporting Deadline and Online Filing\n## Contact Information","[{\"question\":\"What happens if an employer reaches the $100,000 next-day deposit threshold?\",\"answer\":\"If total accumulated tax reaches $100,000 or more on any day during a deposit period, it must be deposited by the next banking day. A monthly depositor that becomes subject to this rule loses monthly status and becomes semi-weekly for the remainder of the calendar year and the following calendar year.\"}]","Electronic Deposits - Federal Payroll Tax Deposit Rules - 2026 General Payroll Information | PDF",1789812958]