Important Payroll Tax Compliance Dates

Payroll tax filings and tax payments are an important part of every employer’s fiscal responsibilities to their employees, federal, state and local agencies. From FICA to FUTA (federal unemployment tax) to local taxes, our clients never have to worry about filings, payroll taxes, and deadline dates. Our payroll team handles it all for you, timely and efficiently. And if you receive any notice from a state or federal agency, including rate change notices, all you need to do is send it to us for review and response.

We are sharing the dates below for your information and planning purposes.

General calendar notes

For monthly depositors, the payroll tax payment deadline is the 15th of every month (or the first Monday following that date) for the previous month. Funds are paid via electronic transfer to the IRS.

Upcoming 2023 payroll tax payment due dates

The monthly payroll tax payments must include federal income tax withheld and both employer and employee FICA (Social Security and Medicare taxes).

  • May 15, 2023
  • June 15, 2023
  • July 17, 2023
  • August 15, 2023
  • September 15, 2023
  • October 16, 2023
  • November 15, 2023
  • December 15, 2023

Quarterly payroll tax filings, FUTA deposits

These filings, using Form 941, report federal income tax withholding amounts, FICA from employee paychecks, and employer payments for those items for the previous quarter.

If you are required to make quarterly FUTA tax deposits on the following dates (paid for the previous quarter), we use Form 940. FUTA tax payments exceeding $500 for the calendar year require at least one quarterly payment.

  • July 31, 2023
  • October 31, 2023

With CHR USA on your team, you never have to worry about meeting these deadlines and remaining in compliance. Contact your CHR USA account specialist with any questions about IRS and state treasury requirements or notices.