What payroll deadlines should employers track?

Payroll Tax Deadlines for Employers in Virginia

Employers in Virginia must track several key payroll tax deadlines to maintain compliance and avoid penalties. Staying organized with these dates supports smooth payroll operations and accurate tax reporting.

Federal Payroll Tax Deadlines

• Federal Income Tax Withholding and Social Security/Medicare Taxes (FICA): Deposit schedules depend on your total tax liability. Most employers follow a monthly or semi-weekly deposit schedule. Check the IRS Electronic Federal Tax Payment System (EFTPS) for exact dates.
• Quarterly Federal Tax Returns (Form 941): Due by the last day of the month following the end of each quarter:
  • Q1 (Jan-Mar): April 30
  • Q2 (Apr-Jun): July 31
  • Q3 (Jul-Sep): October 31
  • Q4 (Oct-Dec): January 31 of the following year
• Annual Federal Unemployment Tax Return (Form 940): Due by January 31 of the following year.

Virginia State Payroll Tax Deadlines

• Virginia Income Tax Withholding Deposits: Deposits are generally due either monthly or quarterly depending on the amount withheld. Monthly deposits are due by the 15th of the following month. Quarterly deposits are due by the last day of the month following each quarter.
• Virginia Income Tax Withholding Returns:
  • Monthly filers: Returns due by the 15th of the following month.
  • Quarterly filers: Returns due by the last day of the month following the quarter.
• Virginia Unemployment Insurance (UI) Tax Reports and Payments: Due quarterly by the last day of the month following the end of each quarter.

Operational Tips for Managing Payroll Deadlines in Virginia

• Automate Reminders: Use payroll software or calendar tools to set alerts ahead of deposit and filing deadlines.
• Maintain Accurate Records: Keep detailed payroll and tax records to streamline reporting and audits.
• Stay Updated: As of 2026, verify deadlines annually since tax authorities may adjust schedules or requirements.
• Coordinate with Payroll Providers: If outsourcing payroll, confirm that your provider adheres to Virginia and federal deadlines.
• Plan for Multiple Tax Authorities: Virginia employers must comply with both federal and state payroll tax rules, so integrate compliance efforts.