EFTPS
The Electronic Federal Tax Payment System — the IRS-operated portal small employers use to schedule and pay federal payroll deposits.
The Electronic Federal Tax Payment System (EFTPS) is the IRS-operated portal that small employers use to schedule and pay federal payroll tax deposits, federal estimated tax payments, and most other federal tax obligations. Enrollment is free, mandatory for federal payroll deposits, and takes about a week from application to first usable login because the IRS mails the activation PIN.
EFTPS pulls funds via ACH debit from a designated bank account on a date the employer schedules. Deposits scheduled by 8 PM Eastern on a banking day post the next banking day. The system is dated but reliable; small businesses that have used it for a decade rarely complain.
Even if your payroll software files for you, enroll in EFTPS personally so you have direct visibility into the deposits the IRS has actually received. See the EFTPS enrollment guide for step-by-step.