Payroll Tax Deposit Penalty Calculator — Due Dates and Late-Deposit Cost

Did you deposit payroll taxes on time, and what is a late one costing you?

Paste the federal payroll tax liability for each payday and the deposits you made. The tool works out your deposit schedule, the due date of every deposit (weekends, holidays and the $100,000 next-day rule included), and the failure-to-deposit penalty at 2%, 5% and 10%. Because deposits are applied to the newest liability first by default, it also finds the cheapest way to designate your own deposits and shows the difference.

Nothing is uploaded. Your payroll figures are read in this browser and never leave your device.

1. Your schedule

Employment tax reported in the lookback period ($)

New employer (no lookback yet)?

Calculate as of (date)

The lookback period is the four quarters ending June 30 of the previous year: the sum of Form 941 line 12 (or the Form 944 equivalent) for those quarters.

2. Payday liabilities and deposits

Tax liability by payday, one per line: date, amount

Deposits made, one per line: date, amount

Use the full federal liability for each payday (income tax withheld plus both halves of Social Security and Medicare). Dates as YYYY-MM-DD or M/D/YYYY. Lines starting with # are ignored.

Enter paydays and deposits, then click Calculate.

Result

Penalty if deposits are applied	Penalty

Each deposit obligation

Amount	Rule	Due	Late by (default)	Penalty (default)	Penalty (cheapest)

What this does not cover

Not tax or legal advice. The IRS's records and notices control; a tax professional can confirm what applies to you.
No interest. Interest on underpayments is charged on top of the penalty and is not computed here.
No 15% tier and no notice date. The penalty rises to 15% if an amount stays unpaid ten days after the first notice; this tool stops at 10%.
Federal deposits only. State and local withholding, unemployment and Form 940 deposits have their own rules. Penalty relief such as reasonable cause or first-time abatement is not modelled.
Holiday list is the federal banking calendar. A holiday on a Sunday moves to Monday; a Saturday holiday does not move. Local holidays are not applied.

Common questions

When are payroll tax deposits due?

A monthly depositor deposits by the 15th of the following month. A semiweekly depositor deposits for Wednesday, Thursday and Friday paydays by the next Wednesday, and for Saturday through Tuesday paydays by the next Friday, with one extra banking day when a holiday falls inside the window. Whichever applies, a due date on a weekend or holiday moves to the next banking day.

Am I a monthly or semiweekly depositor?

It depends on the total employment tax you reported in the lookback period, which is the four quarters ending the previous June 30. If it was $50,000 or less you deposit monthly, and if it was more you deposit semiweekly. A new employer deposits monthly until a lookback period exists.

What is the $100,000 next-day deposit rule?

If your tax liability reaches $100,000 or more on any day, you must deposit that amount by the next banking day, whatever your schedule. A monthly depositor who crosses it becomes a semiweekly depositor for the rest of the year and the next year.

How much is the failure-to-deposit penalty?

The penalty is 2% of the underpaid deposit if it is 1 to 5 days late, 5% if 6 to 15 days late, and 10% if more than 15 days late. It rises to 15% if the amount is still unpaid ten days after the first IRS notice. Interest is charged separately.

Why does it matter which liability my deposit is applied to?

Deposits are applied to the most recent liability first unless you designate otherwise within 90 days of a penalty notice. That default can leave an older liability unpaid in a higher penalty tier, so choosing which period each deposit covers can change the total penalty.

Is this tax advice?

No. It does date arithmetic and percentages on the paydays and deposits you type in. It is not tax or legal advice, it does not file or pay anything, and the IRS's own notice and your tax professional control.