📅 Payroll Calendar
Federal and Hawaii state payroll tax filing deadlines for 2025–2026. Missing these dates means penalties. PDS clients never miss a deadline — we handle every filing automatically.
| Due Date | Filing / Deposit | Who 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. |
| Due Date | Filing | Description |
|---|---|---|
| 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. |
| Due Date | Filing | Description |
|---|---|---|
| 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 $600 or more. Must be mailed to recipients and filed with 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. |
Temporary Disability Insurance premiums are reported and remitted with your UI contributions on the UC-B6. Employee deductions (up to 0.5% of weekly wages, capped) are tracked each pay period.
Hawaii's Prepaid Health Care Act requires employers to provide qualifying health coverage. While not a separate tax filing, proper documentation of coverage and deductions must be maintained throughout the year.
Hawaii withholding returns (HW-14, HW-3) are filed with the Hawaii Department of Taxation — separate from the Dept. of Labor (where UI goes). Don't confuse the two agencies.
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.
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