United States · IRS payroll

Payroll deposit schedule helper.

Use the IRS lookback threshold and a payday to estimate whether a federal employment-tax deposit is monthly, semiweekly or next-day.

Source: IRS Publication 15 and Topic 757Rules checked 29 September 2026

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Inputs

$
$50,000 or less is generally monthly; more than $50,000 is generally semiweekly.
$
$100,000 or more triggers the next-business-day rule.

Enter a payday and tax amounts.

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Federal rules summarized

For Form 941 filers, the 2026 schedule generally uses the four-quarter lookback period from July 1, 2024 through June 30, 2025. A lookback total of $50,000 or less is monthly; over $50,000 is semiweekly. Monthly deposits are generally due by the 15th of the following month. Semiweekly deposits for Wednesday–Friday paydays are due the following Wednesday; Saturday–Tuesday paydays are due the following Friday.

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