Payroll Calendar

2026 Payroll Calendar & Important Dates

PDS and bank holiday closures for 2026 plus Hawaii and federal payroll tax deadlines. Missing these dates means penalties. PDS clients never miss a deadline — we handle every filing automatically.

⚠ Important: When a deadline falls on a weekend or federal/state holiday, it moves to the next business day. Dates below are standard due dates. Always verify with your payroll provider or the IRS/Hawaii Department of Taxation for the current year.

2026 PDS & Bank Holiday Calendar

Important Closure Dates (2026)
Holiday dates below are for planning payroll processing, direct deposits, and check delivery timelines.
DateDayHolidayStatus

Monthly Deadlines

Due DateFiling / DepositWho It Applies To
15th of each month Monthly HW-14 — Hawaii State Withholding Deposit Hawaii employers with monthly withholding liability of $40,000 or less in the prior year
15th of each month Monthly Federal Tax Deposit — Form 941 Monthly Depositor Employers whose total tax liability for the lookback period was $50,000 or less
Semi-weekly Semi-Weekly Federal Tax Deposit — Semi-Weekly Depositor Employers whose total tax liability for the lookback period exceeded $50,000. Wed payroll → deposit by Fri; Fri payroll → deposit by following Wed.

Quarterly Deadlines

Due DateFilingDescription
April 20 Q1 UC-B6 — Hawaii UI Quarterly Report Hawaii Unemployment Insurance wages and contributions for Jan–Mar. File with Hawaii Dept. of Labor.
April 30 Q1 Form 941 — Federal Quarterly Payroll Tax Return Federal employer's quarterly tax return for Jan–Mar. Reports Social Security, Medicare, and federal income tax withheld.
July 20 Q2 UC-B6 — Hawaii UI Quarterly Report Hawaii UI wages and contributions for Apr–Jun.
July 31 Q2 Form 941 — Federal Quarterly Payroll Tax Return Federal quarterly return for Apr–Jun.
October 20 Q3 UC-B6 — Hawaii UI Quarterly Report Hawaii UI wages and contributions for Jul–Sep.
October 31 Q3 Form 941 — Federal Quarterly Payroll Tax Return Federal quarterly return for Jul–Sep.
January 20 Q4 UC-B6 — Hawaii UI Quarterly Report Hawaii UI wages and contributions for Oct–Dec.
January 31 Q4 Form 941 — Federal Quarterly Payroll Tax Return Federal quarterly return for Oct–Dec.

Annual & Year-End Deadlines

Due DateFilingDescription
January 31 Annual W-2s — Distribute to Employees All employees must receive their Form W-2 by January 31 each year.
January 31 Annual 1099-NEC — Distribute to Recipients Non-employee compensation of $2,000 or more for tax year 2026 (OBBBA threshold). Must be furnished to recipients and filed with the IRS by January 31.
January 31 Annual Form 940 — FUTA Annual Tax Return Federal Unemployment Tax Act annual return. Due January 31 (or February 10 if all deposits were made on time).
February 28 Annual W-3 & Copy A W-2s — File with SSA (paper) Paper filing deadline for W-2 Copy A transmittal (W-3) to the Social Security Administration.
February 28 Annual HW-3 — Hawaii Annual Withholding Reconciliation Annual reconciliation of Hawaii income tax withheld. Filed with Hawaii Dept. of Taxation.
March 31 Annual W-3 & W-2s — File with SSA (electronic) Electronic filing deadline for W-2/W-3 with SSA. Required if filing 10 or more forms.
March 31 Annual 1099s — File with IRS (electronic) Electronic filing deadline for 1099 forms with the IRS. Required for 10 or more 1099s.
March 31 Annual ACA 1094-C / 1095-C — File with IRS ACA employer mandate reporting. Required for Applicable Large Employers (50+ full-time equivalent employees). Electronic filing required.

Never Worry About a Deadline Again

PDS clients don't track these dates. We do it for them. Every deposit, every filing, every deadline — handled automatically by a local Honolulu team that has been doing this since 1969.

Get a Free Quote →