Small Business•6 min read•
Payroll Tax Calendar 2025: Every Deadline You Need to Know
Complete 2025 payroll tax deadline calendar for employers. W-2 deadlines, 941 filing dates, FUTA deposits, state unemployment, and quarterly filing dates.
JP
JustPayStubs Team
Updated February 1, 2026
📅 Bookmark This Page: Missing payroll tax deadlines triggers automatic penalties. This calendar covers every federal employer tax deadline for 2025.
January Deadlines
| Date | Deadline |
|---|---|
| January 15 | Q4 2024 estimated tax payments due |
| January 31 | W-2 forms mailed to employees |
| January 31 | W-3 filed with Social Security Administration |
| January 31 | 1099-NEC forms sent to contractors |
| January 31 | Form 941 for Q4 2024 |
| January 31 | Form 940 (FUTA) for 2024 |
Quarterly Deadlines
| Date | Deadline |
|---|---|
| April 15 | Q1 estimated taxes + Form 941 Q1 by April 30 |
| June 16 | Q2 estimated tax payments due |
| July 31 | Form 941 for Q2 2025 + FUTA if over $500 |
| September 15 | Q3 estimated tax payments due |
| October 31 | Form 941 for Q3 2025 + FUTA if over $500 |
Penalties for Late Filing
| Days Late | Penalty |
|---|---|
| 1-5 days | 2% of unpaid taxes |
| 6-15 days | 5% of unpaid taxes |
| More than 15 days | 10% of unpaid taxes |
| 10+ days after IRS notice | 15% of unpaid taxes |
📌 Monthly Depositors: If you owe $50,000 or less in payroll taxes annually, deposit monthly by the 15th of the following month.
Related Topics
payroll tax deadlines 2025W-2 deadline941 filing deadlinepayroll calendar 2025employer tax deadlines
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