2026 Payroll Tax Deadlines: Every Date Startup Founders Need to Know

Running payroll means keeping track of a lot of deadlines. Miss one and you're looking at penalties add up fast.

We put together a complete 2026 compliance calendar you can import directly into Google Calendar. But here's the quick version of what you need to know.

[Download the Free 2026 Compliance Calendar →]

The Big One: February 2, 2026

This is the most important date on your 2026 calendar. January 31 falls on a Saturday, so six major deadlines all land on Monday, February 2:

• W-2s to employees and the SSA
• 1099-NECs to contractors and the IRS
• Form 941 (Q4 2025 payroll taxes)
• Form 940 (annual federal unemployment tax)
• Form 944 (if you file annually, this is the last year for this form)

If you only remember one date, make it this one.

Quarterly Form 941 Deadlines

Most startups file Form 941 every quarter to report federal income tax withheld plus Social Security and Medicare taxes. Here's when they're due in 2026:

Note that Q3 shifts from October 31 to November 2 because Halloween falls on a Saturday.

State Unemployment Filings

If you have employees in California, New York, Texas, or Illinois, your state UI reports follow the same quarterly rhythm. They're due by the end of the month after each quarter closes:

• Q1: April 30
• Q2: July 31
• Q3: November 2 (shifted from October 31)
• Q4: February 1, 2027 (shifted from January 31)

Each state has different rates and forms. California uses the DE 9, New York uses the NYS-45, Texas reports to the TWC, and Illinois files with IDES. If you're in multiple states, you're filing multiple reports each quarter.

What Changed for 2026

A few things are different this year:

The 1099 threshold increased to $2,000. Under the One Big Beautiful Bill Act, you only need to file a 1099-NEC for contractors you paid $2,000 or more (up from $600). This applies to payments made in 2026, so you'll see the benefit when you file in early 2027. For 2025 payments you're filing now, the $600 threshold still applies.

Form 944 is going away. If you've been filing annually instead of quarterly, 2025 is the last year. Starting in 2026, everyone files quarterly Form 941s.

New W-2 reporting codes. The IRS added new Box 12 codes for reporting tips (Code TP) and overtime (Code TT). These are optional for 2025 but mandatory starting with 2026 W-2s.

California employers have a new pay data deadline. If you have 100+ employees, your annual pay data report is due May 13, 2026.

The Multi-State Problem

Here's where payroll gets complicated: every state you hire in creates a new set of obligations. You need to register for unemployment insurance, set up state tax withholding, file quarterly reports, and track different wage bases and rates.

California's UI wage base is $7,000. New York's jumped to $17,600 this year. Texas has no state income tax but still requires quarterly unemployment reports. Illinois just lowered rates for most employers, but you still need to file.

If you have employees in three states, you're potentially looking at 12+ state filings per year on top of your federal requirements. And that's before you factor in local taxes in places like New York City or the Bay Area.

This is exactly why so many startups end up with compliance issues. It's not that founders don't care. It's that tracking deadlines across multiple jurisdictions while trying to build a company is genuinely hard.

What Happens If You Miss a Deadline

The IRS isn't forgiving about late filings:

• W-2s or 1099s filed within 30 days late: $60 per form
• Filed after 30 days but before August 1: $130 per form
• Filed after August 1: $340 per form

For a 20-person startup, missing the W-2 deadline by a few months could mean $6,800 in penalties.

Form 941 penalties are even steeper: 5% of the unpaid tax for each month you're late, up to 25%. And if you're withholding taxes from employee paychecks but not depositing them, founders can be held personally liable.

How Warp Handles This For You

Warp is the only AI-native HR & Payroll platform built for startups. Instead of clicking through clunky dashboards or .gov websites for taxes, Warp's AI agents open every state tax account, file every payroll form, and resolve every tax notice automatically.

Every company gets a dedicated Account Manager and Benefits Advisor included to guide them through payroll setup, multi-state expansion, and benefits selection. You don't have to spend hours on hold with tax agencies or worry about compliance mistakes.

With Warp, you'll never visit a government website, negotiate with tax agencies, or pay accountants $150 per filing. Just focus on building your business while Warp handles payroll, compliance, and benefits for your team across any state or country.

Thousands of fast-growing startups trust Warp to stay compliant while they scale.

[Learn more about Warp →]

Download the Full Compliance Calendar

We've put every 2026 deadline into a downloadable calendar with direct links to filing portals. You can import it straight into Google Calendar so you get reminders before each due date.

The calendar includes:

• All federal payroll tax deadlines
• State UI filing dates for CA, NY, TX, and IL
• California pay data reporting deadline
• ACA and benefits filing dates
• Global contractor reporting requirements

[Download the Free 2026 Compliance Calendar →]

2026 Payroll Tax Deadlines FAQ

When are W-2s due in 2026? W-2s must be furnished to employees and filed with the SSA by February 2, 2026. The normal January 31 deadline shifted because it falls on a Saturday.

When are 1099s due in 2026? 1099-NECs are due to recipients and the IRS by February 2, 2026. If you're filing other 1099 types (like 1099-MISC) electronically, those are due March 31, 2026.

What are the Form 941 deadlines for 2026? Q4 2025 is due February 2, Q1 2026 is due April 30, Q2 2026 is due July 31, and Q3 2026 is due November 2. Q4 2026 will be due February 1, 2027.

Did the 1099 threshold change? Yes. Starting with payments made in 2026, you only need to file 1099-NECs for contractors paid $2,000 or more (up from $600). The old $600 threshold still applies to 2025 payments you're filing now.

What are the penalties for filing late? Late W-2s and 1099s cost $60-$340 per form depending on how late. Late Form 941 filings incur a 5% monthly penalty on unpaid taxes, up to 25%.

Last updated: February 2026. Always verify deadlines with official sources for your specific situation.