What's New for 2026

Federal changes

AFFECTS ALL US EMPLOYERS
  • The 1099-NEC reporting threshold increases from $600 to $2,000 under the One Big Beautiful Bill Act—meaning fewer forms to file for contractor payments
  • Form 944 is retired after 2025, so small employers will need to switch to quarterly Form 941 filings
  • The EEO-1 report no longer includes a non-binary gender option

California changes

AFFECTS THOSE WITH EMPLOYEES IN CA
  • Pay data reports must now use 23 SOC job categories instead of the previous 10, starting with the 2027 filing cycle
  • A new annual worker rights notice is required by February 1, 2026 under the Workplace Know Your Rights Act
  • Minimum wage increases to $16.90/hour statewide

New York changes

AFFECTS THOSE WITH EMPLOYEES IN NY
  • The UI wage base now adjusts automatically each year to 18% of the state average wage
  • NYC enacted a new pay data reporting requirement for employers with 25+ employees

Key 2026 Compliance Deadlines at a Glance

Click on any highlighted date to see filing details.

Tax Filings
State UI Reports
Reporting Forms
CA/OSHA
Other

Q1 2026

January

S
M
T
W
T
F
S

February

S
M
T
W
T
F
S

March

S
M
T
W
T
F
S

Q2 2026

April

S
M
T
W
T
F
S

May

S
M
T
W
T
F
S

June

S
M
T
W
T
F
S

Q3 2026

July

S
M
T
W
T
F
S

August

S
M
T
W
T
F
S

September

S
M
T
W
T
F
S

Q4 2026

October

S
M
T
W
T
F
S

November

S
M
T
W
T
F
S

December

S
M
T
W
T
F
S
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The Real Cost of Missing Deadlines

These aren't just bureaucratic checkboxes. Late filings come with real penalties.

W-2s filed late

$3.5Mmax/year

$60–$310 per form depending on how late, up to $3.5M annually

California pay data report

$100

$100 per employee for first violation, $200 for subsequent

OSHA 300A not posted

$16,550

Up to $16,550 per violation

Form 941 filed late

5%

5% of unpaid tax per month, up to 25%

ACA forms late

$60–$310

$60–$310 per form

50

For a 50-person startup, a single missed W-2 deadline could mean $15,000+ in penalties.

Don't let compliance deadlines catch you off guard.

State-by-State Considerations

Multi-state compliance gets exponentially harder as you scale. Each state has unique filing requirements, deadlines, and penalties.

New York

Quarterly NYS-45 filings combine UI, withholding, and wage reporting. The new UI wage base formula means you'll need to update your payroll system each January.

California

The most complex state for employers. Between quarterly DE 9 filings, annual pay data reports, and new worker notice requirements, CA compliance requires constant attention.

Texas

No state income tax simplifies things, but you still need quarterly wage reports to the Texas Workforce Commission.

Illinois

Employers with 25+ employees must file monthly wage reports in addition to quarterly UI contributions.

Florida

No state income tax, but quarterly reemployment tax returns are required. Plus strict new hire reporting within 20 days.

+ 46 More States

Each with their own unique requirements, deadlines, and local tax obligations to track.

Don't Forget Global Contractors

If you're working with international contractors, add these to your calendar.

Documentation

Upon engagement

Collect Form W-8BEN (individuals) or W-8BEN-E (entities) to avoid 30% withholding

Filing Deadline

March 15

File Forms 1042-S and 1042 to report all payments to foreign persons

Penalty Alert

$60–$630 per form

Missing these can trigger IRS penalties—and create tax headaches for your contractors.

Free Resource

2026 Compliance Calendar

Every federal and state payroll deadline, with direct links to filing portals and notes on what changed since 2025.

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Questions?

Last updated: January 2026. Tax deadlines and requirements can change—always verify with official sources or consult a tax professional for your specific situation.

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