What payroll deadlines should employers track?

Payroll Tax Deadlines for Employers in Missouri

Managing payroll taxes in Missouri requires tracking multiple deadlines to ensure compliance and avoid penalties. Employers need to stay organized with federal and state tax deposit and filing schedules.

Federal Payroll Tax Deadlines

• Federal Tax Deposits: Employers must deposit federal income tax withheld, Social Security, and Medicare taxes according to their deposit schedule (monthly or semi-weekly). Deposits are typically due by the next banking day following the payroll date or a specified schedule set by the IRS.
• Form 941 (Quarterly Federal Tax Return): Due by the last day of the month following the end of each quarter (April 30, July 31, October 31, January 31).
• Form 940 (Federal Unemployment Tax): Annual filing due by January 31 for the previous calendar year, with deposits required if the tax liability exceeds $500.
• W-2 and W-3 Forms: Must be furnished to employees and submitted to the Social Security Administration by January 31.

Missouri State Payroll Tax Deadlines

• Missouri Withholding Tax Deposits: Employers must deposit withheld state income taxes either monthly or semi-weekly based on the amount withheld. Monthly deposits are due by the 15th of the following month. Semi-weekly deposits are due within three banking days after the payroll date.
• Monthly Withholding Tax Returns: Due by the 15th of the month following the reporting month. If no tax was withheld, employers may need to file a zero return.
• Annual Withholding Reconciliation: Due by January 31 following the end of the calendar year, reconciling total withheld amounts with submitted deposits.
• Unemployment Insurance Tax: Quarterly reports and payments are due by the last day of the month following the end of each calendar quarter (April 30, July 31, October 31, January 31).

Operational Tips for Missouri Employers

• Automate Payroll Processes: Use payroll software that integrates federal and Missouri state tax schedules to avoid missed deadlines.
• Maintain Accurate Records: Keep detailed payroll and tax deposit records for at least four years to support audits and compliance reviews.
• Monitor Deposit Thresholds: Your deposit frequency may change based on tax liability amounts; regularly review IRS and Missouri Department of Revenue notifications.
• Coordinate Reporting: Align payroll processing dates with tax deposit schedules to streamline bookkeeping and reporting.
• Stay Updated: As of 2026, verify any changes in deadlines or filing requirements on official IRS and Missouri Department of Revenue websites.