Important Dates for Payroll Tax

January 1, 2020 (Delinquent if not filed/paid by January 31, 2020)

Quarterly payroll tax payments, and contribution return and report of wages reports due.

  • State: DE 9 (Quarterly Contribution Return and Report of Wages) due for the fourth quarter of 2019 and
    DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the fourth quarter of 2019. File the DE 9 and DE 9C together.
    DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are a household employer annual taxpayer.
    DE 88 (Payroll Tax Deposit) payment due for wages paid in the fourth quarter of 2019 (see Payroll Tax Deposit to determine your deposit schedule.)

Annual Report Due – Annual Household Employers

  • State: DE 3HW (Employers of Household Workers Annual Payroll Tax Return) due for 2019 from annual household employers.

January 15, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in December. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in December. Get more information on payroll tax deposits.

February 18, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in January. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in January. Get more information on payroll tax deposits.

March 16, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in February. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in February. Get more information on payroll tax deposits.

April 1, 2020 (Delinquent if not filed/paid by April 30, 2020)

Quarterly payroll tax payments, and contribution return and report of wages reports due.

  • State: DE 9 (Quarterly Contribution Return and Report of Wages) due for the first quarter of 2020 and
    DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the first quarter of 2020. File the DE 9 and DE 9C together.
    DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    >DE 88 (Payroll Tax Deposit) payment due for wages paid in the first quarter of 2020 (see Payroll Tax Deposit to determine your deposit schedule.)

April 15, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in March. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in March. Get more information on payroll tax deposits.

May 15, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in April. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in April. Get more information on payroll tax deposits.

June 15, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in May. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in May. Get more information on payroll tax deposits.

July 1, 2020 (Delinquent if not filed/paid by July 31, 2020)

Quarterly payroll tax payments, and contribution return and report of wages reports due.

  • State: DE 9 (Quarterly Contribution Return and Report of Wages) due for the second quarter of 2020 and
    DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the second quarter of 2020. File the DE 9 and DE 9C together.
    DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    DE 88 (Payroll Tax Deposit) payment due for wages paid in the second quarter of 2020 (see Payroll Tax Deposit to determine your deposit schedule.)

July 15, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in June. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in June. Get more information on payroll tax deposits.

August 17, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in July. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in July. Get more information on payroll tax deposits.

September 15, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in August. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in August. Get more information on payroll tax deposits.

October 1, 2020 (Delinquent if not filed/paid by November 2, 2020)

Quarterly payroll tax payments, and contribution return and report of wages reports due.

  • State: DE 9 (Quarterly Contribution Return and Report of Wages) due for the third quarter of 2020 and
    DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the third quarter of 2020. File the DE 9 and DE 9C together.
    DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    DE 88 (Payroll Tax Deposit) payment due for wages paid in the third quarter of 2020 (see Payroll Tax Deposit to determine your deposit schedule.)

October 15, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in September. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in September. Get more information on payroll tax deposits.

November 16, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in October. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in October. Get more information on payroll tax deposits.

December 15, 2020

Monthly payroll deposits due.

  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in November. (See Payroll Tax Deposit to determine your deposit schedule.)
  • Federal: Deposit the tax for wages paid in November. Get more information on payroll tax deposits.

January 1, 2021 (Delinquent if not filed/paid by February 1, 2021)

Quarterly payroll tax payments, and contribution return and report of wages reports due.

  • State: DE 9 (Quarterly Contribution Return and Report of Wages) due for the fourth quarter of 2020 and
    DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the fourth quarter of 2020. File the DE 9 and DE 9C together.
    DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are a household employer annual taxpayer.
    DE 88 (Payroll Tax Deposit) payment due for wages paid in the fourth quarter of 2020 (see Payroll Tax Deposit to determine your deposit schedule.)

Annual Report Due – Annual Household Employers

  • State: DE 3HW (Employers of Household Workers Annual Payroll Tax Return) due for 2020 from annual household employers.