Ace the Certified Payroll Pro Test 2025 – Payroll Masters, Your Time to Shine!

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How often must federal tax deposits be made according to the Federal Employment Tax Requirements since 2011?

Weekly

Bi-weekly

Monthly

Periodic basis

Since 2011, Federal tax deposits must be made on a periodic basis. This means that the frequency of Federal tax deposits can vary depending on the employer's tax liability and reporting history. The IRS will notify employers of their specific deposit schedule which can be monthly, semi-weekly, or other frequencies. This change to a periodic basis from fixed schedules like weekly, bi-weekly, or monthly was implemented to make the timing of deposits better align with the timing of when the wages are paid. This gives employers more flexibility in making their Federal tax deposits.

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