Payroll Calendar
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.
| Date | Day | Holiday | Status |
|---|
| Due Date | Filing / Deposit | Who It Applies To |
|---|---|---|
| 15th of each month | Monthly VP-1: Hawaii Withholding Payment | Hawaii employers whose annual Hawaii withholding is more than $5,000 but not more than $40,000 pay the prior month’s withholding with Form VP-1. Employers at $5,000 or less pay quarterly (by the 15th after each quarter); employers over $40,000 pay semi-weekly. In 2026 the Feb, Mar, Aug, and Nov payments are due Feb 17, Mar 16, Aug 17, and Nov 16. |
| 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. In 2026 the Feb, Mar, Aug, and Nov deposits are due Feb 17, Mar 16, Aug 17, and Nov 16. |
| Semi-weekly | Semi-Weekly Federal Tax Deposit: Semi-Weekly Depositor | Employers whose total tax liability for the lookback period exceeded $50,000. Wed, Thu, or Fri payday → deposit by the following Wed; Sat, Sun, Mon, or Tue payday → deposit by the following Fri. Hawaii employers with more than $40,000 of annual Hawaii withholding pay state withholding on the same Wed/Fri schedule. |
| Due Date | Filing | Description |
|---|---|---|
| April 15 | Q1 HW-14: Hawaii Withholding Tax Return | Quarterly Hawaii return of wages paid and income tax withheld for Jan–Mar. Filed with the Hawaii Dept. of Taxation; quarterly payers send their payment with Form VP-1 by the same date. |
| April 30 | Q1 UC-B6: Hawaii UI Quarterly Report | Hawaii Unemployment Insurance wages and contributions for Jan–Mar. File with the Hawaii Dept. of Labor and Industrial Relations (DLIR). |
| 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. If every deposit for the quarter was made on time, you have until May 11, 2026. |
| July 15 | Q2 HW-14: Hawaii Withholding Tax Return | Hawaii withholding return for Apr–Jun. |
| July 31 | 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 (August 10, 2026 if every deposit was made on time). |
| October 15 | Q3 HW-14: Hawaii Withholding Tax Return | Hawaii withholding return for Jul–Sep. |
| October 31 | Q3 UC-B6: Hawaii UI Quarterly Report | Hawaii UI wages and contributions for Jul–Sep. October 31, 2026 is a Saturday; file by Friday, October 30 to be safe. |
| October 31 (Nov 2 in 2026) |
Q3 Form 941: Federal Quarterly Payroll Tax Return | Federal quarterly return for Jul–Sep. Due Monday, November 2, 2026 (November 10 if every deposit was made on time). |
| January 15 | Q4 HW-14: Hawaii Withholding Tax Return | Hawaii withholding return for Oct–Dec (January 15, 2027 for the fourth quarter of 2026). |
| January 31 | Q4 UC-B6: Hawaii UI Quarterly Report | Hawaii UI wages and contributions for Oct–Dec. January 31, 2027 is a Sunday, so the fourth-quarter 2026 report is due Monday, February 1, 2027. |
| January 31 | Q4 Form 941: Federal Quarterly Payroll Tax Return | Federal quarterly return for Oct–Dec. The fourth-quarter 2025 return was due February 2, 2026; the fourth-quarter 2026 return is due February 1, 2027. |
| Due Date | Filing | Description |
|---|---|---|
| January 31 (Feb 2 in 2026) |
Annual W-2s / HW-2s: Distribute to Employees | All employees must receive their Form W-2 (Hawaii accepts the federal W-2 in place of Form HW-2) by January 31 each year. For 2025 wages the date was Monday, February 2, 2026; for 2026 wages it is Monday, February 1, 2027. |
| January 31 (Feb 2 in 2026) |
Annual W-3 & Copy A W-2s: File with SSA | Paper and electronic filing deadline for Copy A of Form W-2 with Form W-3. You must e-file if you file 10 or more information returns in total (W-2s, 1099s, and others combined). |
| January 31 (Feb 2 in 2026) |
Annual HW-30 & Copy A W-2s: File with Hawaii Dept. of Taxation | Hawaii no longer uses the HW-3 reconciliation. Paper filers send Form HW-30 (Employer’s Annual Transmittal) with Copy A of Forms HW-2 or Copy 1 of federal W-2s; electronic filers upload W-2s through Hawaii Tax Online and skip the HW-30. Effective January 1, 2026, Hawaii requires electronic filing for employers filing 10 or more Forms W-2 or HW-2 (Tax Announcement 2025-05). |
| January 31 (Feb 2 in 2026) |
Annual 1099-NEC: Furnish to Recipients & File with IRS | Nonemployee compensation of $600 or more paid in 2025 (forms due February 2, 2026). For payments made in 2026 and later the threshold is $2,000 (One Big Beautiful Bill Act). Must be furnished to recipients and filed with the IRS by the same date, on paper or electronically. |
| January 31 (Feb 2 in 2026) |
Annual Form 940: FUTA Annual Tax Return | Federal Unemployment Tax Act annual return. The 2025 return was due February 2, 2026 (February 10 if all FUTA deposits were made on time). |
| February 28 (Mar 2 in 2026) |
Annual Paper 1099s & ACA 1094-C / 1095-C: File with IRS | Paper filing deadline for Forms 1099 other than 1099-NEC, and for paper Forms 1094-C/1095-C. March 2, 2026 was also the date to furnish Form 1095-C to full-time employees. |
| March 31 | Annual 1099s: File with IRS (electronic) | Electronic filing deadline for Forms 1099 other than 1099-NEC. E-filing is required if you file 10 or more information returns in total. |
| March 31 | Annual ACA 1094-C / 1095-C: File with IRS (electronic) | ACA employer mandate reporting for Applicable Large Employers (50 or more full-time employees, including full-time equivalents). Electronic filing deadline; e-filing is required if you file 10 or more information returns in total. |
PDS clients don't track these dates. We do it for them. Every deposit, every filing and every deadline is handled automatically by a local Honolulu team that has been doing this since 1969.
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