When are semi-weekly depositors' payroll taxes due for wages paid on Saturday, Sunday, Monday, and/or Tuesday?

For semi-weekly depositors, the due date for payroll tax deposits is based on the payday schedule. When wages are paid on Saturday, Sunday, Monday, or Tuesday, the taxes are due by the following Friday. This is in accordance with IRS guidelines, which state that for any payroll paid on these days, the associated payroll taxes must be deposited within the required timeframe.

The choice of Friday allows for adequate processing time, ensuring that the government receives the owed taxes promptly while also accommodating the typical banking and payroll processing schedules. Therefore, selecting the Friday deadline correctly reflects the timing requirements for semi-weekly payroll tax deposits.