{"object_type":"business_agent","schema_version":1,"title":"Federal payroll tax deposits and Form 941","core":{"id":"agent:us:business:payroll-tax-deposits","jurisdiction":"us","domain":"tax","question":"When do I have to pay withheld payroll taxes?","affected_business":["Employer","SME"],"applies_when":"Every employer that withholds federal income tax, Social Security or Medicare tax.","decision":"Yes, withheld taxes are held in trust and must be deposited on schedule.","obligation":"Deposit on the monthly or semiweekly schedule and file Form 941 every quarter.","action":["Determine the deposit schedule from the lookback period","Deposit electronically","File Form 941 quarterly","Reconcile with Forms W-2"],"deadline":"Monthly depositors by the 15th of the following month; Form 941 by the last day of the month after the quarter.","sources":[{"provision":"26 U.S.C. 6302","url":"https://www.law.cornell.edu/uscode/text/26/6302"},{"provision":"26 CFR 31.6302-1","url":"https://www.ecfr.gov/current/title-26/section-31.6302-1"},{"provision":"26 U.S.C. 6672","url":"https://www.law.cornell.edu/uscode/text/26/6672"}],"read_at":"2026-10-15"},"sha256":"e33edc36f54e87ffae42caf9f318d195d00a3abf5e7b6fcbd82055a3c2863d71","fields":["affected_business","decision","obligation","risk","action","deadline","verification"],"affected_business":["Employer","SME"],"applies_when":"Every employer that withholds federal income tax, Social Security or Medicare tax.","decision":"Yes, withheld taxes are held in trust and must be deposited on schedule.","obligation":"Deposit on the monthly or semiweekly schedule and file Form 941 every quarter.","risk":{"risk_level":"critical","risk_factors":["personal_liability"]},"action":["Determine the deposit schedule from the lookback period","Deposit electronically","File Form 941 quarterly","Reconcile with Forms W-2"],"deadline":"Monthly depositors by the 15th of the following month; Form 941 by the last day of the month after the quarter.","verification":{"sha256":"e33edc36f54e87ffae42caf9f318d195d00a3abf5e7b6fcbd82055a3c2863d71","read_at":"2026-10-15","sources":["https://www.law.cornell.edu/uscode/text/26/6302","https://www.ecfr.gov/current/title-26/section-31.6302-1","https://www.law.cornell.edu/uscode/text/26/6672"],"source":"Source: NovaCopilot"},"next_questions":["Which year-end tax forms must my business file?","Do I have to collect sales tax in other states?","Which country's VAT do I charge on online sales to consumers in other EU countries?","Do I have to pay federal unemployment tax?"],"related":[{"id":"agent:eu:business:vat-oss-distance-sales","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:eu:business:vat-oss-distance-sales"},{"id":"agent:us:business:futa-form-940","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:futa-form-940"},{"id":"agent:us:business:information-returns","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:information-returns"},{"id":"agent:us:business:sales-tax-economic-nexus","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:sales-tax-economic-nexus"},{"id":"agent:us:everyday:payroll-tax-deposits","type":"everyday_agent","url":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent:us:everyday:payroll-tax-deposits"},{"id":"chain:us:tax:payroll-tax-deposit","type":"sme_chain","url":"https://legal.exploreworldai.com/api/public/v1/sme-graph?id=chain:us:tax:payroll-tax-deposit&view=compact"},{"id":"chain:us:tax:payroll-tax-trust-fund","type":"sme_chain","url":"https://legal.exploreworldai.com/api/public/v1/sme-graph?id=chain:us:tax:payroll-tax-trust-fund&view=compact"}],"related_count":7,"page":"https://legal.exploreworldai.com/en/business-agents/us-payroll-tax-deposits","version":"e33edc36f54e87ff","updated_at":"2026-10-15","first_published":"2026-10-14","changes_url":"https://legal.exploreworldai.com/api/public/v1/business-agent-changes","note":"Not legal advice. Verify each answer against the cited provision. Missing facts are not_in_register.","attribution":"Source: NovaCopilot","versions":{"model":"1.0","agent_version":"1118c52d49c87008","risk_version":"b6653e2198a337ac","decision_version":"75bf293a0b04e299","package_version":"48d7b6073e7d546f","change_score":0,"changed_dimensions":[],"changed_at":"2026-10-14","verified_at":"2026-10-15","next_check":"2026-10-22","is_current":true,"supersedes":[],"verify_url":"https://legal.exploreworldai.com/api/public/v1/versions/verify?id=agent%3Aus%3Abusiness%3Apayroll-tax-deposits","changes_url":"https://legal.exploreworldai.com/api/public/v1/living-versions","note":"change_score measures freshness only, never ranking.","impact":"not_in_register"},"withheld":{"links_full":7,"risk_model":3},"access":{"status":"partner_key_required","header":"x-partner-key","contact":"https://legal.exploreworldai.com/kontakt","note":"Facts and counts are public. Relationships and decision paths stay inside NovaCopilot."},"access_class":"decision","access_view":"public","freshness":{"freshness_class":"live","as_of":"2026-11-04T10:53:06.485Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent%3Aus%3Abusiness%3Apayroll-tax-deposits","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":1524}}