On what basis does Payroll Tax Code change?

Payroll tax code changes based on the Calendar Year (say 2021), Tax Type (say Disability, Federal, SUTA, etc.) and State or Territory of the taxpayer (two-digit postal code, say CA, ALL for all state postal codes, or FEDERAL for the US Federal Tax Codes).

 

Tax and Withholding Deposit and Reporting Frequencies

 

Tax/Withholding Code

Deposit Frequency

Reporting Frequency

Reporting Form

FEDERAL

Semi-Weekly

Month After End of Quarter

Form 941

FEDERAL

Monthly

Month After End of Year

Form 944

MEDICARE

Semi-Weekly

Month After End of Quarter

Form 941

MEDICARE

Monthly

Month After End of Year

Form 944

OASDI

Semi-Weekly

Month After End of Quarter

Form 941

QASDI

Monthly

Month After End of Year

Form 944

FUTA

Month After End of Quarter

Month After End of Year

Form 940

State Income Tax

Follows FEDERAL Deposit Frequency

Monthly

State Specific Reports

State Training Tax

Follows FEDERAL Deposit Frequency

Monthly

State Specific Reports

State SDI

Follows FEDERAL Deposit Frequency

Monthly

State Specific Reports

State SUTA

Month After End of Quarter

Month After End of Quarter

Quarterly Report of Wages

State Claimant Tax

Month After End of Quarter

Month After End of Quarter

Quarterly Report of Wages

Special Assessment

Month After End of Quarter

Month After End of Quarter

Quarterly Report of Wages

Local Income Tax

Follows FEDERAL Deposit Frequency

Monthly

Local Specific Reports

Section 401(k) Related

After Ten Business Days

After Ten Business Days

Defined Contributions 401(k)

Section 403(b) Related

After Ten Business Days

After Ten Business Days

Defined Contributions 403(b)

Section 125

After Ten Business Days

After Ten Business Days

Provider Specific Reports

Health Insurances

After Ten Business Days

After Ten Business Days

Provider Specific Reports

Dental Insurances

After Ten Business Days

After Ten Business Days

Provider Specific Reports

Vision Insurances

After Ten Business Days

After Ten Business Days

Provider Specific Reports

Life Insurances

After Ten Business Days

After Ten Business Days

Provider Specific Reports

Wage Garnishments

After Five Business Days

After Five Business Days

Agency Check Stub

W/C Premiums

After Ten Business Days

After Ten Business Days

W/C Premiums Report

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