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PrintThe Compliance Calendar contains important payroll filing dates and information every payroll professional needs to know during the current calendar year such as:
- Filing dates for Forms W-2 and 941
- When to distribute Forms W-2, 1095-C, and 1099-MISC
It also includes deposit due dates for important payments as well as the dates within which employers may make lawful shortfall deposits.
Note – Social Security Tax Deferrals from 2020:
Payment of deferred employer share of social security tax from 2020
If the employer deferred paying the employer share of social security tax or the railroad retirement tax equivalent in 2020, 50% of the deferred amount of the employer share of social security tax was due by January 3, 2022. The remaining 50% of the deferred amount of the employer share of social security tax is due by January 3, 2023. Payments or deposits made before January 3, 2022, were first applied against the payment due by January 3, 2022, and then applied against the payment due on January 3, 2023. See the employment tax return for more information, including how to pay the deferred amount.
Printer-friendly Compliance Calendar: 2022 | 2023
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Oct 04 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on September 27, 28, and 29 if semi-weekly depositor.
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Oct 06 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on September 30 and October 1, 2, and 3 if semi-weekly depositor.
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Oct 12 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 4, 5, and 6 if semi-weekly depositor.
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Oct 13 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 7, 8, 9, and 10 if semi-weekly depositor.
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Oct 16 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in September if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in September.
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Oct 18 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 11, 12, and 13 if semi-weekly depositor.
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Oct 20 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 14, 15, 16, and 17 if semi-weekly depositor.
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Oct 25 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 18, 19, and 20 if semi-weekly depositor.
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Oct 27 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 21, 22, 23, and 24 if semi-weekly depositor.
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Oct 31 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Employers must file quarterly tax returns (Form 941) for the third quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that have deposited all of the tax timely, properly, and in full have until November 10 to file.)
VIEW MOREDeposit FUTA tax owed through September if more than $500.
Certain small employers must deposit any undeposited tax if the employer's tax liability is $2,500 or more for 2023 but less than $2,500 for the third quarter.
Shortfall deposits by semi-weekly depositors for deposits made October 2 to 4 for September liabilities.
Shortfall deposits or payments by monthly depositors for deposits made August 15, September 15, and October 16.
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