What payroll deadlines should employers track?

Payroll Tax Deadlines for Employers in New York

Employers operating in New York must track several key payroll tax deadlines to maintain compliance and avoid penalties. Staying organized with these deadlines supports smooth payroll processing and accurate tax reporting.

Federal Payroll Tax Deadlines

• Federal Income Tax Withholding and Social Security/Medicare Taxes (FICA): Deposit schedule depends on your total tax liability. Most employers deposit monthly or semi-weekly. Use the IRS Electronic Federal Tax Payment System (EFTPS) to make timely payments.
• Form 941, Employer’s Quarterly Federal Tax Return: Due by the last day of the month following the end of each quarter (April 30, July 31, October 31, and January 31).
• Form W-2: Provide employees with their W-2 forms by January 31 and file with the Social Security Administration by the same date.

New York State Payroll Tax Deadlines

• Withholding Tax Payments: New York State requires withholding tax deposits based on your payment schedule (monthly or semi-weekly). Payments are made through the New York State Department of Taxation and Finance’s Online Services.
• Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (Form NYS-45): Due 30 days after the end of each calendar quarter (April 30, July 30, October 30, and January 30).
• Annual Reconciliation of Withholding Tax (Form NYS-45-ATT): Due February 28 following the end of the calendar year.
• Unemployment Insurance Contributions: Payments are generally due quarterly and must be submitted by the same deadlines as Form NYS-45.

Operational Tips for Managing Payroll Deadlines

• Automate Reminders: Use payroll software or calendar tools to receive alerts ahead of federal and state deadlines.
• Keep Accurate Records: Maintain detailed payroll and tax records to simplify quarterly and annual filings.
• Coordinate Payroll and Accounting: Ensure payroll, bookkeeping, and tax teams communicate regularly to prevent missed deadlines.
• Stay Updated: As of 2026, regularly check the IRS and New York State Department of Taxation and Finance websites for any changes to deadlines or deposit schedules.