What payroll deadlines should employers track?

Payroll Tax Deadlines for Employers in Texas

Employers in Texas must stay on top of several payroll tax deadlines to ensure compliance with federal and state requirements. While Texas does not have a state income tax, employers are responsible for federal payroll taxes and certain state-level obligations.

Key Payroll Tax Deadlines

• Federal Payroll Tax Deposits: Employers must deposit federal income tax withholding, Social Security, and Medicare taxes according to their deposit schedule (monthly or semi-weekly). The IRS provides specific deposit due dates based on payroll amounts.
• Form 941 Quarterly Filings: Employers file Form 941 to report federal payroll taxes quarterly. Deadlines are typically April 30, July 31, October 31, and January 31 for the previous quarter.
• Form 940 Annual Filing: The Federal Unemployment Tax Act (FUTA) requires an annual return, Form 940, due by January 31 for the previous calendar year.
• Texas Workforce Commission (TWC) Unemployment Tax: Employers must pay Texas unemployment taxes quarterly. Payments and wage reports are due on or before the last day of the month following the end of each quarter (April 30, July 31, October 31, January 31).
• W-2 and W-3 Forms: Employers must provide W-2 forms to employees and file W-3 with the Social Security Administration by January 31 each year.

Operational Tips for Managing Payroll Deadlines

• Automate Payroll Processing: Use payroll software to schedule tax deposits and filings automatically, reducing the risk of missed deadlines.
• Maintain Accurate Records: Keep detailed payroll and tax records to support filings and audits.
• Monitor Deposit Schedules: The IRS deposit schedule varies based on tax liability amounts; verify your status regularly.
• Coordinate with Accounting and HR: Ensure payroll, bookkeeping, and HR teams collaborate to track employee classifications and tax obligations correctly.
• Stay Updated: As of 2026, regularly review IRS and Texas Workforce Commission guidelines for any changes in deadlines or reporting requirements.