Second Quarter Payroll Tax Deadlines: What Employers Need to Know

As the second quarter comes to a close, employers must prepare for another important round of payroll tax reporting. Timely and accurate filings help organizations remain compliant with federal and state regulations while avoiding unnecessary penalties, interest, and administrative burdens. Taking time to review payroll records before filing can also help identify discrepancies before they become larger compliance issues.

Continental Business Solutions’ Payroll Services is highlighting the key Second Quarter Payroll Tax Deadlines and best practices employers should follow to ensure accurate and timely reporting.

Key Second Quarter Payroll Tax Filing Requirements

Employers are responsible for meeting several important payroll tax filing obligations after the close of the second quarter. Staying organized and understanding reporting requirements helps ensure compliance and reduces the risk of filing errors.

Form 941 Filing Requirements and Deadlines

Form 941, the Employer’s Quarterly Federal Tax Return, is used to report employee wages, federal income tax withheld, and employer and employee Social Security and Medicare taxes. Second quarter Form 941 filings are due July 31, 2026.

Employers should verify that all wage and tax information is accurate before submitting the return to the Internal Revenue Service (IRS).

California DE 9 and DE 9C Filing Reminders

California employers are also required to submit quarterly payroll tax reports using Form DE 9 (Quarterly Contribution Return and Report of Wages) and Form DE 9C (Quarterly Contribution Return and Report of Wages Continuation).

These reports provide wage information, unemployment insurance contributions, employment training tax, state disability insurance, and California personal income tax withholding. Accurate reporting helps ensure compliance with Employment Development Department (EDD) requirements.

Why Payroll Reconciliation Is Important

Reconciling payroll records before filing quarterly returns is one of the most effective ways to prevent reporting errors. Employers should compare payroll registers, tax deposits, wage reports, and accounting records to verify that all information is complete and consistent.

A thorough reconciliation helps identify discrepancies before returns are filed, reducing the need for amended reports and minimizing audit risk.

Common Payroll Tax Filing Errors

Even routine quarterly filings can contain mistakes if payroll records are not reviewed carefully. Common errors include:

Incorrect Wage or Tax Reporting

Reporting inaccurate taxable wages or withholding amounts can result in notices from tax agencies, additional tax assessments, or amended filings.

Payroll Records That Do Not Match Filed Returns

Differences between payroll reports, accounting records, and quarterly tax returns may trigger agency inquiries or compliance reviews.

Late Tax Deposits or Quarterly Filings

Missing payroll tax deposit schedules or filing deadlines can result in penalties and interest charges that increase over time.

Employee Information Errors

Incorrect employee names, Social Security numbers, or wage allocations may delay processing and require corrected filings.

Penalties for Late Filings and Deposits

Failure to file required payroll tax returns or submit payroll tax deposits on time can result in financial penalties, accrued interest, and increased scrutiny from tax agencies. Maintaining accurate payroll records and following established filing schedules helps employers avoid unnecessary costs and remain compliant.

How Continental Business Solutions Can Help

Continental Business Solutions’ Payroll Services helps employers manage quarterly payroll tax reporting with confidence. From payroll reconciliation and tax filing support to compliance reviews and reporting guidance, our team works to ensure your payroll records are accurate, deadlines are met, and compliance risks are minimized.

Stay ahead of second quarter payroll tax deadlines this July by reviewing your payroll records and ensuring your filings are complete, accurate, and submitted on time.

Continental Business Solutions – Business Solutions for Today’s Workforce.