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Payroll Tax Deposit Schedule CalculatorMonthly or Semiweekly

What does this come to under the current IRS rules?

Deposit schedule from the lookback period, the $100,000 next-day rule and the $2,500 quarterly exception.

  • Runs in your browser
  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Deposit schedule
Semiweekly
$100,000 next-day rule
Not triggered
All results
MeasureResult
Deposit scheduleSemiweekly
Lookback test
More than $50,000: semiweekly schedule depositor
$100,000 next-day ruleNot triggered
Pay with the return instead of depositingNot available
How this was worked out
Work shownrecomputed as you type
Lookback taxes of $50,000 or less: monthly depositor (deposit by the 15th of the next month)
More than $50,000: semiweekly depositor
$100,000 or more accumulated on any day: deposit by the next business day
Liability under $2,500 for the current or prior quarter, with no next-day obligation: may pay with Form 941

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Lookback taxes of $50,000 or less: monthly depositor (deposit by the 15th of the next month)
  • More than $50,000: semiweekly depositor
  • $100,000 or more accumulated on any day: deposit by the next business day
  • Liability under $2,500 for the current or prior quarter, with no next-day obligation: may pay with Form 941

How it works

Publication 15 (2026) sets the deposit schedule for a calendar year from the Form 941 line 12 taxes reported in the 4-quarter lookback period, July 1 through June 30. Reporting $50,000 or less makes you a monthly schedule depositor; more than $50,000, a semiweekly schedule depositor. New employers have a lookback liability of zero and start monthly.

If you accumulate $100,000 or more in taxes on any day during a deposit period, deposit by the next business day whichever schedule you follow, and a monthly depositor becomes semiweekly. A Form 941 total liability under $2,500 for the current or prior quarter, without a next-day obligation, may be paid with a timely filed return.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Does paying employees weekly make me a semiweekly depositor?

No. The schedule depends only on the lookback period total, not on how often you pay.

Is the $100,000 measured before credits?

Yes. The threshold is determined before any reduction for nonrefundable credits.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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