US Restaurant Payroll Tax Deposit Calendar (2026): Weekly Reserve Rules for 941 Cycles

You usually do not miss payroll tax because you forgot taxes exist. You miss it because a busy week made cash look safer than it was.

For owner-operators, payroll tax control is mostly a timing system. If timing is fixed, stress drops fast.

Quick Summary

• Form 941 timing is predictable each quarter.
• Payroll tax deposits should be reserved weekly, not funded at the last minute.
• Monthly and semiweekly depositors need different calendars.
• A 10-minute Friday review prevents most deadline-week surprises.

Why This Matters in 2026

The Federal Reserve’s 2025 small-business employer survey shows:

• 75% reported rising costs of goods and services
• 56% reported operating expenses as a financial challenge
• 51% reported uneven cash flow

NFIB’s January 2026 report adds the same pressure pattern:

• Uncertainty Index: 100
• Top concerns: labor quality (18%), taxes (16%), inflation (14%)

When cash is uneven, fixed tax dates feel harder than they should.

IRS Date Anchors to Put on Your Calendar

From IRS Topic 757 and Publication 15:

• Form 941 is generally due at quarter end + one month.
• Monthly schedule depositors generally deposit by the 15th of the following month.
• Semiweekly depositors follow Wednesday/Friday deadlines tied to payday.

For 2026 planning, quarter filing anchors are typically:

• Q1 2026 -> April 30, 2026
• Q2 2026 -> July 31, 2026
• Q3 2026 -> November 2, 2026 (October 31 falls on Saturday)
• Q4 2026 -> February 1, 2027 (January 31 falls on Sunday)

Core Weekly Reserve Formula

weeklyPayrollTaxReserve = projectedMonthlyPayrollTaxDeposit / 4.33
quarterCatchUp = max(0, projectedQuarter941Liability - payrollTaxReserveBalance)
                 / weeksUntil941Due
weeklyTaxTransfer = weeklyPayrollTaxReserve + quarterCatchUp

Keep this transfer separate from your operating account.

Worked Example

Assumptions:

• Projected monthly payroll tax deposit: $5,200
• Projected quarter 941 liability: $15,600
• Current payroll-tax reserve balance: $7,100
• Weeks until next 941 due date: 4

weeklyPayrollTaxReserve = 5,200 / 4.33 = $1,200.92
quarterCatchUp = (15,600 - 7,100) / 4 = $2,125.00
weeklyTaxTransfer = 1,200.92 + 2,125.00 = $3,325.92

Practical transfer target: $3,330/week until the filing date.

10-Minute Friday Payroll Tax Check

1. Update actual gross payroll and withholding totals.
2. Recalculate projected monthly deposit amount.
3. Compare reserve balance vs next due obligation.
4. Transfer shortfall the same day.
5. Confirm next filing/deposit date in calendar.

Common Mistakes

1. Treating payroll tax as a month-end task.
2. Using one account for tax cash and operating cash.
3. Ignoring depositor type (monthly vs semiweekly).
4. Waiting for accountant reminders before acting.

Related Guides

• US Restaurant Weekly Cash Flow Check (2026)
• US Owner Pay Guide (2026)
• US Restaurant Overtime Cost Calculator (2026)
• Break-Even Sales Calculator

KitchenCost helps owner-operators keep labor, recipe, and menu economics current so tax reserves are funded from real margins.

Try KitchenCost.

Sources (checked on 2026-02-14)

• IRS Topic No. 757 - Forms 941 and 944
• IRS Publication 15 - Employer’s Tax Guide
• Federal Reserve - 2025 Report on Employer Firms
• NFIB - Small Business Optimism Remains Below Average in January 2026
• Reddit: r/smallbusiness - Late payroll taxes