What payroll deadlines should employers track?

Payroll Tax Deadlines for Employers in Georgia

Employers operating in Georgia must stay on top of key payroll tax deadlines to ensure compliance and avoid penalties. Timely payroll tax filing and payments are essential parts of managing payroll operations effectively.

Federal Payroll Tax Deadlines

• Federal Income Tax Withholding and Social Security/Medicare Taxes (FICA): Deposit these taxes according to your assigned deposit schedule (monthly or semi-weekly) as determined by the IRS. Deposits are generally due by the following dates:
  • Monthly depositors: by the 15th of the following month
  • Semi-weekly depositors: within 3 banking days after payday
• Form 941 (Quarterly Federal Tax Return): Due by the last day of the month following the end of each calendar quarter:
  • April 30
  • July 31
  • October 31
  • January 31 (for the previous year’s fourth quarter)
• Form W-2 and W-3: Must be filed with the Social Security Administration by January 31 each year, reporting wages and taxes for the previous calendar year.

Georgia State Payroll Tax Deadlines

• Georgia State Income Tax Withholding: Employers must deposit withheld state income taxes either monthly or quarterly depending on the amount withheld. Monthly deposits are due by the 15th of the following month.
• Georgia Department of Revenue Reporting: Quarterly withholding returns (Form G-7) must be filed by the last day of the month following the end of the quarter:
  • April 30
  • July 31
  • October 31
  • January 31

Operational Tips

• Automate Payroll Tax Deposits: Use payroll software or services that automatically calculate and schedule federal and state tax deposits to avoid missed deadlines.
• Maintain Accurate Records: Keep detailed payroll records to support tax filings and audits, including employee wages, tax withholdings, and deposit confirmations.
• Monitor Deposit Schedules: Your IRS deposit schedule may change based on total tax liability, so review it annually or after significant payroll changes.
• Coordinate Payroll and Accounting: Integrate payroll with bookkeeping to track tax liabilities and cash flow effectively.

As of 2026, staying current with both federal and Georgia-specific payroll tax deadlines is critical for smooth business operations and compliance.