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This is the 2023 American Payroll Calendar. If you’re looking for the Canadian Calendar, click here.
Keeping up with payroll dates and holidays can be a challenge, which is why we put together the Wagepoint 2023 US Small Business Payroll Calendar.
It gives you a year-long overview of key small business payroll deadlines — so you can focus on running your business without worrying about missing important dates.
2023 payroll calendar dates
📌 Get off to the right start — make sure that you’re aware of any minimum wage, overtime and other changes that may affect your payroll.
*For federal holidays with bank closures, allow at least one extra business day for direct deposit. Federal employment and unemployment tax deposits must be made on a business day, Monday to Friday. If a deposit is required on a Saturday, Sunday or legal holiday, you must make your deposit by the close of the following business day.
December 2022
Dec. 25 — Christmas Day — Federal Reserve closed | All banks closed*
Dec. 26 — Christmas Day Observed — Federal Reserve closed | Most banks closed
January 2023
Jan. 1 — New Year’s Day — Federal Reserve closed | All banks closed*
Jan. 2 — New Year’s Day Observed — Federal Reserve closed | Most banks closed
Jan. 4, 11, 18, 25 — Semi-weekly payroll taxes for payrolls issued Wednesday–Friday (Due one week after the payroll is issued.)
Jan. 6, 13, 20, 27 — Semi-weekly payroll taxes for payrolls issued Saturday–Tuesday (Due one week after the payroll is issued.)
Jan. 10 — Filing deadline:
- December 2022 Tipped income reports
Jan. 16 — Martin Luther King Jr. Day — Federal Reserve closed | All banks closed*
Jan. 17 — Payment deadline:
- Monthly depositor payroll tax deposits
- 4th quarter 2022 estimated business tax payments (Self-employed or applicable small business)
Jan. 31 — 2022 filing deadline:
- Form W-2s with Form W-3s (File with the SSA and provide copies to employees)
- Form 940 — Federal Unemployment Tax (FUTA)
- Form 941 Employer’s QUARTERLY Federal Tax Return
- Form 944 — (If notified by the IRS to do so)
- Form 945 — Non-Payroll Withholding
- Copy A of Paper Form 1099 (Nonemployee compensation) with Form 1096 — with Entries for Box 1 (Payments to Contract Workers)
Note: Certain states follow the federal W-2 deadlines while others have different schedules. If you are handling your end-of-year manually, you will need to verify the dates for the states in which you operate/pay employees through the appropriate state websites. You should also verify that you have used the correct rate tables for your state W-2s and 1099s.
📌 Here are some key 2022 dates and deadlines for W2s and 1099s to keep in mind.
Jan. 31 — Payment deadline:
- Annual reporter 2022 payroll tax deposit
February 2023
Feb. 1, 8, 15, 22 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
Feb. 2 — Groundhog Day
Feb. 3, 10, 17, 24 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Feb. 10 — Filing deadline:
Feb. 14 — Valentine’s Day
Feb. 15 — Payment deadline:
- Monthly depositor payroll tax deposits
Feb. 20 — Presidents’ Day (Washington’s Birthday) — Federal Reserve closed | All banks closed*
Feb. 28 — 2022 Manual filing deadline:
- Copy A of Paper Form 1099 (Miscellaneous Income) with Form 1096 — With NO Entries for Box 7 (Payments to Contract Workers)
- Paper Form 8027 (Employer’s Report of Tipped Income)
- Paper W-2s (AZ, AK, KS, ME, MA, MI, MN, MO, MT, NJ, NM, WV)
- Paper and Electronic W-2s (OK)
Note: Certain states follow the federal W-2 deadlines while others have different schedules. If you are handling your end-of-year manually, you will need to verify the dates for the states in which you operate/pay employees through the appropriate state websites. You should also verify that you have used the correct rate tables for your state W-2s and 1099s.
March 2023
Mar. 1, 8, 15, 22, 29 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
Mar. 3, 10, 17, 24, 31 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Mar. 10 — Filing deadline:
- Tipped income reports
Mar. 12 — Daylight Saving Starts
Mar. 15 — Payment deadline:
- Monthly depositor payroll tax deposits
Mar. 15 — Tax filing deadline:
- C-corps, S-corps and partnerships
Mar. 17 — St. Patrick’s Day
Mar. 31 — 2022 Electronic filing deadline:
- Forms 1099 and 8027
- State W-2s and 1099s (AZ, AK, KS, ME, MA, MI, MN, MO, MT, NJ, NM, WV)
Note: Certain states follow the federal W-2 deadlines while others have different schedules. If you are handling your end-of-year manually, you will need to verify the dates for the states in which you operate/pay employees through the appropriate state websites. You should also verify that you have used the correct rate tables for your state W-2s and 1099s.
April 2023
Apr. 5, 12, 19, 26 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
Apr. 7, 14, 21, 28 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Apr. 9 — Easter Sunday
Apr. 10 — Filing deadline:
- Tipped income reports
Apr. 18 — Payment deadline:
- Monthly depositor payroll tax deposits
- 1st quarter 2023 estimated business tax payments (Self-employed or applicable small business)
Apr. 18 — Filing deadline:
- Federal income tax (individuals and sole proprietors)
- Final day to make estimated tax payments for 2022 (C-corps)
- Last day to contribute to retirement and health savings accounts
May 2023
May 1 — Quarterly filing deadline:
- Form 941 Employer’s QUARTERLY Federal Tax Return
May 3, 10, 17, 24, 31 — Semi-weekly payroll Taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
May 5, 12, 19, 26 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
May 5 — Cinco de Mayo
May 10 — Filing deadline:
- Tipped income reports
May 15 — Payment deadline:
- Monthly depositor payroll tax deposits
May 29 — Memorial Day — Federal Reserve closed | All banks closed*
May 31, June 7, 14, 21, 28 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
June 2023
Jun. 2, 9, 16, 23, 30 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
June 9 — Filing deadline:
- Tipped income reports
June 15 — Payment deadline:
- Monthly depositor payroll tax deposits
- 2nd quarter 2023 estimated business tax payments (Self-employed or applicable small business)
June 18 — Father’s Day
June 19 — Juneteenth National Independence Day — Federal Reserve closed | All banks closed*
July 2023
Jul. 4 — Independence Day — Federal Reserve closed | All banks closed*
Jul. 5, 12, 19, 26 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
Jul. 7, 14, 21, 28 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Jul. 10 — Filing deadline:
- Tipped income reports
Jul. 17 — Payment deadline:
- Monthly depositor payroll tax deposits
Jul. 31 — Quarterly filing deadline:
- Form 941 Employer’s QUARTERLY Federal Tax Return
August 2023
Aug. 2, 9, 16, 23, 30 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
Aug. 4, 11, 18, 25 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Aug. 10 — Filing deadline:
- Tipped income reports
Aug. 15 — Payment deadline:
- Monthly depositor payroll tax deposits
September 2023
Sep. 1, 8, 15, 22, 29 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Sep. 4 — Labor Day — Federal Reserve closed | All banks closed*
Sep. 6, 13, 20, 27 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
Sep. 11 — Filing deadline:
- Tipped income reports
Sep. 15 — Payment deadline:
- Monthly depositor payroll tax deposits
- 3rd quarter 2023 estimated business tax payments (Self-employed or applicable small business)
October 2023
Oct. 4, 11, 18, 25 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
Oct. 6, 13, 20, 27 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Oct. 9 — Columbus Day | Indigenous People’s Day ME, NM, SD — Federal Reserve closed | All banks closed*
Oct. 10 — Filing deadline:
- Tipped income reports
Oct. 16 — Payment deadline:
- Monthly depositor payroll tax deposits
- Individuals and sole proprietors that filed an extension in April
Oct. 16 — Filing deadline:
- C-corps using electronic Form 1120
Oct. 31 — Quarterly filing deadline:
- Form 941 Employer’s QUARTERLY Federal Tax Return
Oct. 31 — Halloween
November 2023
Nov. 1, 8, 15, 22, 29 — Semi-weekly payroll taxes for payrolls issued Wednesday – Friday (Due one week after the payroll is issued.)
Nov. 3, 13, 17, 24 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Nov. 5 — Daylight Savings Ends
Nov. 10 — Filing deadline:
- Tipped income reports
Nov. 10 — Veterans Day Observed — Federal Reserve closed | All banks closed*
Nov. 11 — Veterans Day
Nov. 15 — Payment deadline:
- Monthly depositor payroll tax deposits
Nov. 23 — Thanksgiving — Federal Reserve closed | All banks closed*
December 2023
Dec. 1, 8, 15, 22, 29 — Semi-weekly payroll taxes for payrolls issued Saturday – Tuesday (Due one week after the payroll is issued.)
Dec. 6, 13, 20, 27 — Semi-weekly payroll taxes for payrolls issued Wednesday (Due one week after the payroll is issued.)
Dec. 11 — Filing deadline:
- Tipped income reports
Dec. 15 — Payment deadline:
- Monthly depositor payroll tax deposits
Dec. 24 — Christmas Eve
Dec. 25 — Christmas Day — Federal Reserve closed | All banks closed*
Dec. 31 — New Year’s Eve
Enjoy the calendar! If you have any questions or suggestions, please let us know in the comments below. Your comments can help us make this tool even better.
The advice we share on our blog is intended to be informational. It does not replace the expertise of accredited business professionals. Wagepoint assumes no responsibility for errors or omissions in this document.
