A payroll report is due on the date the receiving agency publishes, not a single national payday. Texas Workforce Commission states that quarterly wage reports and tax payments are due by the last day of the month following the end of the quarter. Each publisher maintains its own page with distinct requirements. Do not apply the Texas rule to California, Minnesota, or the IRS without checking their specific instructions. For record keeping, see Payroll record retention: 5 clocks to check before rates .
Key takeaways for when payroll and unemployment reports are due for a repair shop
- The Internal Revenue Service requires deposits for FUTA Tax (Form 940) for the quarter within which the tax due exceeds $500, as stated on its page for depositing and reporting employment taxes. Internal Revenue Service
- California’s Employment Development Department mandates that you report all new or rehired employees who work in California to the New Employee Registry within 20 days of their start date, according to its required filings and due dates guidance. California Employment Development Department
- A 15 percent penalty and interest are charged on late payments by the California Employment Development Department.
- Unemployment Insurance Minnesota specifies that wage detail reports for Joint UI/Paid Leave and Paid Leave-ONLY accounts are due the last day of the month following the end of the calendar quarter, as listed on its due dates page for employers. Unemployment Insurance Minnesota
Federal unemployment deposits and the quarterly employment return
The Internal Revenue Service sets federal payroll deadlines that can apply to shops withholding income tax, Social Security, or Medicare taxes. According to Internal Revenue Service , in general, employers who withhold these federal taxes must file Form 941, Employer's Quarterly Federal Tax Return, each quarter. The form serves as the primary mechanism for reporting these withheld amounts to the federal government on a regular cycle.
For Federal Unemployment Tax Act (FUTA) obligations, the IRS requires deposits based on the amount owed. The agency states that deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500.
When a deposit is required because the quarterly FUTA tax exceeds $500, timing matters. The IRS specifies that the tax must be deposited by the end of the month following the end of the quarter. For example, if the second quarter ends in June, the deposit deadline falls at the end of July. You should mark this date on your calendar immediately after the quarter closes so you have time to process the transfer before the deadline arrives. Missing this window can lead to complications with your account standing, so setting a reminder for the last day of the following month is a practical step.
Illustrative example: a FUTA deposit
Suppose a shop's FUTA tax for the second quarter is $600, which is above the $500 threshold. The deposit is due by the end of July, the month after the quarter ends in June. Mark that date on your calendar as soon as the quarter closes.
Federal tax deposits must be made by electronic funds transfers (EFT). The IRS does not accept paper checks for these specific federal employment tax deposits. This method ensures the transfer is recorded accurately and promptly in the agency’s systems. Check your bank’s EFT capabilities now to ensure you can meet the end-of-month deadline without delay.
The federal amount under which a return can be paid instead of deposited
The Internal Revenue Service defines a specific threshold for when you can pay your federal employment taxes with your quarterly return rather than making regular deposits. According to Internal Revenue Service , if you are required to file Form 941 and your employment tax liability for the preceding quarter or current quarter is less than $2,500, you may pay the taxes for the current quarter with your timely filed return instead of making deposits. This exception applies provided you do not incur a $100,000 next-day deposit obligation during the current quarter. Because the test accepts either quarter, reaching $2,500 in the current quarter alone does not disqualify you.
For shops that do not qualify for the pay-with-return option, the IRS determines your deposit frequency based on your history. The amount of employment taxes you previously reported on your Forms 941 or 944 determines which deposit schedule you must use—monthly or semiweekly. You cannot choose between these schedules; they are assigned based on the figures from your prior filings. Check your previous Forms 941 or 944 to confirm whether your shop falls into the monthly or semiweekly category before calculating your next payment date.
California's quarterly returns, new-hire report, and late-payment penalty
California’s Employment Development Department (EDD) sets specific filing requirements for shops operating within the state. According to California Employment Development Department , you must file both a Quarterly Contribution Return and Report of Wages (DE 9) and the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) each quarter. Shop owners should ensure their records align with this quarterly cycle when preparing submissions.
In addition to quarterly filings, the EDD requires timely reporting of personnel changes. You must report all new or rehired employees who work in California to the New Employee Registry within 20 days of their start date, as stated by the California Employment Development Department . This 20-day window is a fixed deadline tied directly to the employee’s first day on the job. For a repair shop adding technicians or re-hiring former staff, tracking start dates accurately is essential to meet this obligation.
If payments are made after the due date, financial consequences apply. A 15 percent penalty and interest are charged on late payments, according to the California Employment Development Department . This penalty is distinct from other federal or state figures mentioned elsewhere in payroll compliance contexts. It applies specifically to California payroll tax obligations handled through the EDD. Interest accrues alongside the flat percentage charge, meaning the total amount owed grows over time if the payment remains outstanding.
The EDD also addresses how due dates shift when they land on non-business days. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the last timely date, according to the California Employment Development Department . This rule provides a clear adjustment mechanism without extending the deadline indefinitely. Shops should check the calendar for holidays in the relevant quarter to determine if a shift occurs.
For shops withholding personal income tax, deposit frequency may change based on withheld amounts. Important: You may be required to submit deposits more frequently if you withhold more than $350 in Personal Income Tax, notes the California Employment Development Department . This threshold triggers a review of your deposit schedule under the Payroll Tax Calendar guidance. If your shop’s withheld personal income tax exceeds this figure, consult the current calendar to confirm whether more frequent deposits are required.
Texas and Minnesota reports due the last day of the month after the quarter
The Texas Workforce Commission states that quarterly wage reports and tax payments are due by the last day of the month following the end of the quarter Texas Workforce Commission . If a due date falls on Saturday, Sunday, or a legal holiday when Texas Workforce Commission offices are closed, the agency considers reports and payments timely if received on or before the following business day. This weekend rule is specific to the Texas agency's stated policy for its own filings.
A distinct schedule exists for domestic-only employers who have previously elected annual reporting. For these businesses, quarterly reports and taxes become due on January 1 and must be reported and paid no later than January 31 on wages for employment paid in the preceding calendar year Texas Workforce Commission . This January 31 date applies specifically to those who made this election; it does not replace the standard last-day-of-the-month rule for other Texas employers. Verify your employer classification before marking a date on your shop calendar, as the wrong category leads to missed deadlines under the standard quarterly cycle.
In Minnesota, the Unemployment Insurance agency sets a similar quarterly rhythm for most accounts. Wage detail reports for Joint UI/Paid Leave and Paid Leave-ONLY accounts are due the last day of the month following the end of the calendar quarter Unemployment Insurance Minnesota . The agency notes that if this due date falls on a weekend or legal holiday, the due date shifts to the following business day. This rule ensures that shops do not miss a filing simply because the calendar lands on a non-business day.
If you do not have any employees during a quarter, a Zero Wage Report must be submitted Unemployment Insurance Minnesota . A quiet season in the shop does not pause the reporting obligation; the form still goes out on the same timeline as active quarters. Keep a note in your payroll system to trigger this zero-wage filing so the absence of activity does not lead to a missed submission. For timekeeping, see Paid-time rules for a field timesheet: 8 checks .
Check which account type your shop holds in each state before setting reminders. The Texas annual option and the Minnesota zero-wage rule are exceptions that change what you file and when. Write down the specific date for your next quarter based on the agency page you use, rather than assuming a single national payday covers both states.
Reference table of due dates by agency
The following table lists the specific deadline rules and conditions stated by each agency. Use this as a quick check before you process your next deposit or file a report.
| Publisher | Primary Deadline Rule | Weekend/Holiday Rule | Key Threshold or Note |
|---|---|---|---|
| Internal Revenue Service | Deposits required when tax due exceeds $500 for the quarter; deposit by end of month following quarter end | Confirm on the IRS page | Internal Revenue Service notes deposits for FUTA Tax (Form 940) are required when the amount is over $500. |
| California Employment Development Department | Report new or rehired employees within 20 days of start date; file DE 9 and DE 9C each quarter | Next business day if due date falls on Saturday, Sunday, or legal holiday | California Employment Development Department states a 15 percent penalty and interest are charged on late payments. |
| Texas Workforce Commission | Quarterly wage reports and tax payments due by last day of month following quarter end | Timely if received on or before following business day if due date falls on Saturday, Sunday, or closed holiday | Texas Workforce Commission applies this rule to quarterly wage reports and tax payments. |
| Unemployment Insurance Minnesota | Wage detail reports due last day of month following end of calendar quarter | Due date moves to following business day if it falls on weekend or legal holiday | Unemployment Insurance Minnesota specifies this for wage detail reports for Joint UI/Paid Leave and Paid Leave-ONLY accounts. |
Next step: Pull your most recent Form 941 today and check whether your liability was under $2,500.
Related guides: Auto repair invoices: 7 checks before you bill a job · Federal prompt-payment clocks: 4 dates to check · Form 8300 cash reporting: 5 rules for a shop to check .
FAQ on payroll report due dates
When does the IRS say a FUTA deposit is required, and when must it be deposited?
The Internal Revenue Service requires deposits for FUTA Tax (Form 940) for the quarter within which the tax due exceeds $500. Internal Revenue Service states that this tax must be deposited by the end of the month following the end of the quarter.
When can federal employment tax under $2,500 be paid with the return?
If you are required to file Form 941 and your employment tax liability for the preceding or current quarter is less than $2,500, you may pay the taxes for the current quarter with your timely filed return instead of making deposits. Internal Revenue Service notes this option applies provided you do not incur a $100,000 next-day deposit obligation during the current quarter.
When does California want a new hire reported, and what late-payment penalty does it state?
You must report all new or rehired employees who work in California to the New Employee Registry within 20 days of their start date. California Employment Development Department also states that a 15 percent penalty and interest are charged on late payments. You must file both a Quarterly Contribution Return and Report of Wages (DE 9) and the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) each quarter.
When do Texas and Minnesota say the quarterly report is due?
Quarterly wage reports and tax payments are due by the last day of the month following the end of the quarter according to Texas Workforce Commission . For domestic-only employers who have previously elected to report and pay taxes on an annual basis, quarterly reports and taxes become due on January 1 and are required to be reported and paid no later than January 31 on wages for employment paid in the preceding calendar year. Unemployment Insurance Minnesota states that wage detail reports for Joint UI/Paid Leave and Paid Leave-ONLY accounts are due the last day of the month following the end of the calendar quarter.
What happens on those pages if the due date is a weekend?
Reports and payments are considered timely if they are received on or before the following business day when a Texas due date falls on Saturday, Sunday, or a closed legal holiday. If the due date falls on a weekend or legal holiday, the due date is the following business day according to Unemployment Insurance Minnesota .