When do I have to pay withheld payroll taxes?

Employer, SME

Every employer that withholds federal income tax, Social Security or Medicare tax.

Yes, withheld taxes are held in trust and must be deposited on schedule.

Deposit on the monthly or semiweekly schedule and file Form 941 every quarter.

critical (personal_liability)

1. Determine the deposit schedule from the lookback period
2. Deposit electronically
3. File Form 941 quarterly
4. Reconcile with Forms W-2

Monthly depositors by the 15th of the following month; Form 941 by the last day of the month after the quarter.

• 26 U.S.C. 6302
• 26 CFR 31.6302-1
• 26 U.S.C. 6672

sha256 e33edc36f54e87ffae42caf9f318d195d00a3abf5e7b6fcbd82055a3c2863d71 · read 2026-10-15 · Source: NovaCopilot

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• agent:eu:business:vat-oss-distance-sales (business_agent)
• agent:us:business:futa-form-940 (business_agent)
• agent:us:business:information-returns (business_agent)
• agent:us:business:sales-tax-economic-nexus (business_agent)
• agent:us:everyday:payroll-tax-deposits (everyday_agent)
• chain:us:tax:payroll-tax-deposit (sme_chain)
• chain:us:tax:payroll-tax-trust-fund (sme_chain)