What is the primary due date for payroll taxes for employers classified as monthly depositors?

The primary due date for payroll taxes for employers classified as monthly depositors is the 15th of each month. This date is established by the IRS for employers required to make monthly payroll tax deposits, which typically involve withholding federal income tax and Social Security and Medicare taxes from employee wages.

Employers must ensure that the total amount of these taxes that were withheld during a given month is submitted to the IRS by the 15th day of the following month. This timeline allows businesses to effectively manage their cash flow while meeting their tax obligations, ensuring that employees' contributions are remitted in a timely manner.

The other options do not align with the IRS guidelines for monthly depositors. For example, the 1st, 5th, and last day of the month do not represent the established requirement, which is specifically designed to help employers maintain compliance with federal payroll tax regulations.