Semi-weekly depositor
An employer with $50,000+ of federal payroll taxes in the lookback period; deposits are due the Wednesday or Friday after each payday.
A semi-weekly depositor is an IRS classification for employers whose total federal payroll tax liability during the lookback period (see "lookback period") exceeded $50,000. Semi-weekly depositors must deposit federal payroll taxes on a much faster schedule than monthly depositors:
- Pay dates that fall on Wednesday, Thursday, or Friday → deposit due the following Wednesday.
- Pay dates that fall on Saturday, Sunday, Monday, or Tuesday → deposit due the following Friday.
If the deposit deadline itself falls on a weekend or federal holiday, it shifts forward to the next banking day under IRS rule §31.6302-1(c)(2). The schedules on this site include the semi-weekly deposit deadline as a column in every state-level calendar page.
Semi-weekly depositors also have to keep three banking days between the pay date and the deposit deadline if they want to avoid the next-day deposit rule overlap, which can compress the available submission window during federal holiday weeks.