Payroll Deadlines Calendar Through 2027

Payroll deadlines are fixed by rule, but many of them move to the next business day when the date falls on a weekend or a legal holiday. This calendar shows the payroll dates for employers from now through 2027 after those shifts. For non-payroll dates such as income tax returns and estimated payments, see our tax and payroll calendar.

How the shift works

If a due date falls on a Saturday, Sunday or legal holiday, you meet it by acting on the next business day. For federal deposits, legal holidays are those in the District of Columbia, including DC Emancipation Day on April 16, but not other statewide holidays. The 2027 dates below use the federal holiday schedule from the Office of Personnel Management, with holidays that fall on a weekend observed on the Friday or Monday. Confirm them against IRS Publication 509 for 2027 once it is published.

Quarterly returns and FUTA deposits

Form 941 is due by the last day of the month after each quarter, and you may file by the 10th day of the second month after the quarter if you deposited every tax payment on time and in full. FUTA is deposited when the quarter's accumulated liability is over $500.

Year-end filings for 2026 wages

January 31, 2027 is a Sunday and February 28, 2027 is a Sunday, which is why the dates move to February 1 and March 1. The e-filing rule for W-2s and 1099s applies once you file 10 or more information returns. See W-2 and W-3 filing.

Monthly depositors

Monthly depositors deposit by the 15th of the month after wages are paid.

Semiweekly depositors

Under the semiweekly schedule, wages paid Wednesday through Friday are deposited by the next Wednesday, and wages paid Saturday through Tuesday by the next Friday. Semiweekly depositors always have at least three business days after the period ends, so a holiday in that window adds a day. These are the periods through 2027 where the normal date moves.

Any deposit of $100,000 or more must go in by the next business day regardless of schedule. See federal payroll tax deposits.

Items not on this calendar

State and local deadlines differ. State unemployment and withholding returns are commonly due by the end of the month after each quarter, but dates vary, and some states and cities have monthly or semiweekly schedules. Pay attention to state paid leave and local tax filings. See state income tax withholding and state unemployment insurance. Your 2027 deposit schedule is based on the lookback period of July 1, 2025 through June 30, 2026.

How we can help

We can set up a dated calendar for your business, run payroll deposits and returns on schedule, and watch for holiday shifts. See our payroll services.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.