Six payroll calendar templates: biweekly, semimonthly and weekly calendars, a per-run processing checklist, tax deposit due dates and a builder.
TL;DR
A payroll calendar gives each pay run five dates: period start, period end, approval cut-off, pay date, and deposit due date. Pay dates on a weekend or Federal Reserve holiday move back, never forward. Deposit dates follow your lookback period, not your pay cycle. Six free templates: biweekly, semimonthly, and weekly calendars, a run checklist, tax deadlines, and a builder.
The first payroll question I could not answer as a founder had nothing to do with arithmetic. Somebody asked me which day they would be paid in the week of the Fourth of July, and I realized I had a pay frequency but no calendar. I knew we paid every two weeks. I did not know what happened when every two weeks landed on a day the banks were shut.
That gap is where small payroll problems come from. Not the tax math, which software handles, but the dates: a cut-off nobody was told about, a deposit deadline that moved because of a Monday holiday, a January that quietly contained an extra pay period.
The six payroll calendar templates below put those dates on paper before the year starts: five editable Word documents and one five-tab spreadsheet, free and with no email form.
My TeamPam BeeslyFull-timeJim HalpertFull-timeRyan HowardPart-time
Core HR
Your team's records in one place
A profile and documents for each person, and the org chart built from them.
A payroll calendar is the dated schedule that turns a pay frequency into specific dates for a whole year. The frequency is an abstraction. The calendar is 26 or 24 or 52 actual rows, each carrying the deadlines that make the run happen on time.
It is a different document from a pay schedule, which is the policy decision about how often you pay. The schedule is one sentence. The calendar is the year of consequences that follow from it, including the ones nobody thinks about until the week they arrive.
The other names for it are pay period calendar and payroll schedule template. Both describe the same dated grid rather than the frequency decision behind it, and that grid is what the files below give you: a full year of rows with the cut-offs and the deposit deadlines already worked out.
Tip
The Test for Whether Yours Is Any Good
Open your calendar and find the pay date closest to a Monday federal holiday. If the row tells you the approval cut-off moved, and tells you the tax deposit deadline for that run, and does it without you doing any counting, it is doing its job. If it only lists pay dates, it is a list of pay dates, and the two deadlines that actually cause problems are still living in somebody’s head.
The Five Columns It Needs
Five columns, and a calendar that shows only periods and pay dates carries three of them. The missing two, the approval cut-off and the deposit due date, are the ones that cause the failures, because a pay date on its own tells nobody when to act. Closure days sit beside them as a separate list, not a column.
Period start and end
The days the work actually happens
Fixed boundary, never moved mid-year
Row one usually starts in the prior year
Overtime is owed inside the workweek, not the period
Approval cut-off
The deadline managers care about
Three to five business days before pay
Moves back when it hits a holiday
Everything after it goes on the next check
Pay date
The day money is available
Moves back, never forward
Weekend and holiday collisions marked in advance
Bank lead time counted backwards from here
Deposit due date
Set by your lookback period
Not by how often you pay people
Semiweekly follows the day of the week
Monthly is the 15th of the following month
Your own closures
Not the same list as federal holidays
Seasonal shutdowns and floating days
Affects who is available to approve time
Add before publishing, not in week three
The approval cut-off is the column that changes behavior. Employees care about the pay date and nothing else; managers only ever need to know their deadline, which is why sending them a recurring reminder tied to the cut-off works better than sending the whole calendar. Time that arrives after it goes on the next check, and saying that once in writing prevents a year of exceptions.
Frequency
Pay dates in a full year
Pay date rule
What moves it
Weekly
52, occasionally 53
Same weekday every week
Federal holidays only
Biweekly
26, occasionally 27
Same weekday every two weeks
Federal holidays only
Semimonthly
24, always
Two fixed dates each month
Weekends and holidays, often
Monthly
12, always
One fixed date each month
Weekends and holidays, sometimes
The right-hand column is the practical difference. A weekday-anchored schedule only ever collides with holidays, so it is stable and boring, which is what you want. A date-anchored schedule collides with weekends often, which is why a semimonthly schedule needs a written shift rule more than any other.
Everyone in one list, with who they report to
Position, department, type, manager and status for each person. People who have left move to a separate list.
My TeamManage your team members and their information#EmployeeDepartmentTypeStatus1Dwight SchruteAssistant to the Regional ManagerDepartmentSalesTypeFull-timeStatusActive2Jim HalpertSales RepresentativeDepartmentSalesTypeFull-timeStatusOn Leave3Ryan HowardSales AssociateDepartmentSalesTypeTemporaryStatusActive4Darryl PhilbinWarehouse ForemanDepartmentWarehouseTypeFull-timeStatusActive
Which Calendar Should You Use?
Pick by your pay frequency, then add the processing checklist and the deposit calendar regardless of which one you took. Those two are frequency-independent and they cover the failures that pay dates alone do not.
If you have not settled on a frequency yet, biweekly is the most common choice. According to the Bureau of Labor Statistics (February 2023), an estimated 43.0 percent of private establishments pay every two weeks, against 27.0 percent weekly, 19.8 percent semimonthly, and 10.3 percent monthly. Construction runs the other way, with 65.4 percent of its establishments paying weekly.
Biweekly Calendar· 26 pay dates, Friday
The most common private-sector schedule. Period start, period end, approval cut-off, pay date, and deposit due date for every run, with the holiday collisions already marked and the year-end Friday flagged.
Semimonthly Calendar· 24 pay dates, 15th and month end
Anchored to dates rather than weekdays, so it collides with weekends often. Eight pay dates move this year, and each one is shown with the date it moved from so nobody argues about it in December.
For hourly crews and trades. Fifty-two workweeks with a Sunday to Saturday boundary, an approval cut-off on every one, and a note explaining why row one starts in the prior calendar year.
The run itself, broken into five business days out, the cut-off, building, submitting, the pay date, and after. Includes the comparison against the previous run that catches errors before the money moves.
Deposit and Filing Dates· Tax deadlines, not pay dates
Monthly depositor due dates with the four that move, the semiweekly payday table, the six Fridays this year that get an extra day, quarterly filing dates, the deposit threshold for FUTA (federal unemployment tax), and the year-end forms.
All three frequencies as editable rows, plus a deposit and filing tab and a holidays tab with blank rows for your own closures. Sortable ISO dates so you can filter to next month in one click.
If you also need the run itself calculated rather than just scheduled, that lives in the payroll spreadsheet templates, which handle gross to net and year-to-date totals. This page is the dates. FirstHR is an onboarding and HR platform, not a payroll provider, so it holds the employee record the calendar depends on rather than moving the money. Applicant tracking is coming soon to FirstHR.
6 Free Payroll Calendar Templates
Download all six together as a zip, or copy an individual template. Five are editable Word documents and one is an Excel workbook. Every date in them is built for one specific year on the assumptions stated at the top of each file, so confirm your own first pay date and your own depositor status before you rely on a deadline.
Download All 6 Payroll Calendar Templates
Biweekly, semimonthly and weekly calendars, a per-run processing checklist, a tax deposit and filing calendar, and the five-tab builder. Five DOCX files and one XLSX, in a single zip.
Template 1: Biweekly Payroll Calendar
Twenty-six Friday pay dates with period start, period end, approval cut-off and deposit due date on every row. The four cut-offs that move off a Monday holiday are already marked, and so is the year-end Friday where the banking answer is not the obvious one.
Biweekly Payroll Calendar (Friday Pay Dates)
BIWEEKLY PAYROLL CALENDAR: 2027
[Company Name]
Pay frequency: Biweekly, 26 pay dates
Pay day: Friday
Pay period: Sunday through Saturday, two weeks
Paid in arrears: six days after the period closes
Approval cut-off: Monday 12:00 pm, four days before the pay date
Prepared by: Approved by:
Version: [ ] Issued: [MM/DD/YYYY]
HOW TO READ THIS
Period start and period end are the days the work happens.
Cut-off is the moment managers must have approved time. After it the run is
built, and a late correction goes on the following check.
Pay date is the day the money is available to the employee.
Deposit due is the federal employment tax deposit deadline IF you are a
semiweekly depositor. If you are a monthly depositor, ignore that column
entirely: your deadline is the 15th of the following month. Your depositor
status comes from your lookback period, not from how often you pay people.
# | Period start | Period end | Cut-off | Pay date | Deposit due
1 | Sun Dec 20, 2026 | Sat Jan 02 | Mon Jan 04 | Fri Jan 08 | Wed Jan 13
2 | Sun Jan 03 | Sat Jan 16 | Fri Jan 15 | Fri Jan 22 | Wed Jan 27 (b)
3 | Sun Jan 17 | Sat Jan 30 | Mon Feb 01 | Fri Feb 05 | Wed Feb 10
4 | Sun Jan 31 | Sat Feb 13 | Fri Feb 12 | Fri Feb 19 | Wed Feb 24 (b)
5 | Sun Feb 14 | Sat Feb 27 | Mon Mar 01 | Fri Mar 05 | Wed Mar 10
6 | Sun Feb 28 | Sat Mar 13 | Mon Mar 15 | Fri Mar 19 | Wed Mar 24
7 | Sun Mar 14 | Sat Mar 27 | Mon Mar 29 | Fri Apr 02 | Wed Apr 07
8 | Sun Mar 28 | Sat Apr 10 | Mon Apr 12 | Fri Apr 16 | Wed Apr 21
9 | Sun Apr 11 | Sat Apr 24 | Mon Apr 26 | Fri Apr 30 | Wed May 05
10 | Sun Apr 25 | Sat May 08 | Mon May 10 | Fri May 14 | Wed May 19
11 | Sun May 09 | Sat May 22 | Mon May 24 | Fri May 28 | Thu Jun 03
12 | Sun May 23 | Sat Jun 05 | Mon Jun 07 | Fri Jun 11 | Wed Jun 16
13 | Sun Jun 06 | Sat Jun 19 | Mon Jun 21 | Fri Jun 25 | Wed Jun 30
14 | Sun Jun 20 | Sat Jul 03 | Fri Jul 02 | Fri Jul 09 | Wed Jul 14 (b)
16 | Sun Jul 18 | Sat Jul 31 | Mon Aug 02 | Fri Aug 06 | Wed Aug 11
17 | Sun Aug 01 | Sat Aug 14 | Mon Aug 16 | Fri Aug 20 | Wed Aug 25
18 | Sun Aug 15 | Sat Aug 28 | Mon Aug 30 | Fri Sep 03 | Thu Sep 09
19 | Sun Aug 29 | Sat Sep 11 | Mon Sep 13 | Fri Sep 17 | Wed Sep 22
20 | Sun Sep 12 | Sat Sep 25 | Mon Sep 27 | Fri Oct 01 | Wed Oct 06
21 | Sun Sep 26 | Sat Oct 09 | Fri Oct 08 | Fri Oct 15 | Wed Oct 20 (b)
22 | Sun Oct 10 | Sat Oct 23 | Mon Oct 25 | Fri Oct 29 | Wed Nov 03
23 | Sun Oct 24 | Sat Nov 06 | Mon Nov 08 | Fri Nov 12 | Wed Nov 17
24 | Sun Nov 07 | Sat Nov 20 | Mon Nov 22 | Fri Nov 26 | Wed Dec 01
25 | Sun Nov 21 | Sat Dec 04 | Mon Dec 06 | Fri Dec 10 | Wed Dec 15
26 | Sun Dec 05 | Sat Dec 18 | Mon Dec 20 | Fri Dec 24 | Wed Dec 29 (c)
(b) The normal Monday cut-off is a federal holiday, so it moves back to the
preceding business day.
(c) Christmas Day falls on the Saturday, so the Friday is the in-lieu federal
holiday. Federal Reserve Banks stay OPEN that Friday, so a direct deposit
still settles. Decide separately whether your own office is closed and
whether you would rather pay on Thursday December 23.
FEDERAL HOLIDAYS THIS YEAR
Date | Holiday | Banking status | Observance
Fri Jan 01 | New Year's Day | Federal Reserve closed
Mon Jan 18 | Martin Luther King Jr. Day | Federal Reserve closed
Mon Feb 15 | Washington's Birthday | Federal Reserve closed
Mon May 31 | Memorial Day | Federal Reserve closed
Fri Jun 18 | Juneteenth | Federal Reserve OPEN | falls Sat Jun 19, observed here
Mon Jul 05 | Independence Day | Federal Reserve closed | falls Sun Jul 04, observed here
Mon Sep 06 | Labor Day | Federal Reserve closed
Mon Oct 11 | Columbus Day | Federal Reserve closed
Thu Nov 11 | Veterans Day | Federal Reserve closed
Thu Nov 25 | Thanksgiving Day | Federal Reserve closed
Fri Dec 24 | Christmas Day | Federal Reserve OPEN | falls Sat Dec 25, observed here
Fri Dec 31 | New Year's Day | Federal Reserve OPEN | falls Sat Jan 01, 2028, observed here
BEFORE YOU PUBLISH THIS
•[ ] Confirm the first pay date lines up with your last pay date of the prior
year, so no period is skipped or double counted
•[ ] Count the pay dates. 26 is normal. 27 means an extra pay period, and the
salaried per-check math has to be decided before January.
•[ ] Add your own closure days, which are not the same as federal holidays
•[ ] Confirm your direct deposit submission lead time with your bank and work
backwards from every pay date
•[ ] Check your state pay-frequency rule. Biweekly satisfies most of them, but
several states set different rules by industry or by classification.
•[ ] Publish before the first pay period starts, not after
•[ ] Give a copy to every manager who approves time
DISCLAIMER: This is a sample template for general information only and is not
tax or legal advice. Federal deposit due dates depend on your own lookback
period and deposit schedule. State pay-frequency and pay-timing rules vary and
change. Confirm the rules that apply to you before use.
Template 2: Semimonthly Payroll Calendar
Twenty-four pay dates on the 15th and the last day of each month. Eight of them move, and each shows the date it moved from so the decision is visible rather than remembered. Includes the overtime warning for hourly staff whose workweeks straddle two periods.
The overtime warning rests on a federal rule. Under 29 CFR 778.104, the Fair Labor Standards Act (FLSA) takes a single workweek as its standard and does not permit averaging hours over two or more weeks, so a workweek split across two pay periods is still totaled on its own.
Semimonthly Payroll Calendar (15th and Last Day)
SEMIMONTHLY PAYROLL CALENDAR: 2027
[Company Name]
Pay frequency: Semimonthly, 24 pay dates
Pay dates: The 15th and the last day of each month
Pay periods: The 1st through the 15th, and the 16th through month end
Shift rule: A pay date on a weekend or a Federal Reserve holiday moves
BACK to the preceding business day, never forward
Approval cut-off: Three business days before the pay date
Prepared by: Approved by:
Version: [ ] Issued: [MM/DD/YYYY]
WHY THIS ONE NEEDS A SHIFT RULE MORE THAN THE OTHERS
A biweekly calendar sits on the same weekday all year, so it only collides with
a holiday. A semimonthly calendar is anchored to dates, not weekdays, so about
two pay dates in seven land on a weekend, and a few more on holidays. In this
year eight of the twenty-four pay dates move. Decide the direction once, write
it in the payroll policy, and apply it every time without a fresh discussion.
Moving back is the safe default. Paying early is almost never a problem. Paying
late can breach a state pay-timing rule and it always breaks trust with people
whose rent leaves the account on the 1st.
# | Period | Cut-off | Pay date | Deposit due | Note
1 | Jan 01-15 | Tue Jan 12 | Fri Jan 15 | Thu Jan 21 |
2 | Jan 16-31 | Tue Jan 26 | Fri Jan 29 | Wed Feb 03 | moved from Sun Jan 31
3 | Feb 01-15 | Tue Feb 09 | Fri Feb 12 | Thu Feb 18 | moved from Mon Feb 15
4 | Feb 16-28 | Tue Feb 23 | Fri Feb 26 | Wed Mar 03 | moved from Sun Feb 28
5 | Mar 01-15 | Wed Mar 10 | Mon Mar 15 | Fri Mar 19 |
6 | Mar 16-31 | Fri Mar 26 | Wed Mar 31 | Wed Apr 07 |
19 | Oct 01-15 | Tue Oct 12 | Fri Oct 15 | Wed Oct 20 |
20 | Oct 16-31 | Tue Oct 26 | Fri Oct 29 | Wed Nov 03 | moved from Sun Oct 31
21 | Nov 01-15 | Tue Nov 09 | Mon Nov 15 | Fri Nov 19 |
22 | Nov 16-30 | Wed Nov 24 | Tue Nov 30 | Fri Dec 03 |
23 | Dec 01-15 | Fri Dec 10 | Wed Dec 15 | Wed Dec 22 |
24 | Dec 16-31 | Tue Dec 28 | Fri Dec 31 | Wed Jan 05, 2028 | (c)
Deposit due assumes a semiweekly depositor. Monthly depositors use the 15th of
the following month instead.
(c) New Year's Day falls on the Saturday, so the Friday is the in-lieu federal
holiday. Federal Reserve Banks stay OPEN that Friday. The deposit still
settles. Your office may still be closed.
THE PERIOD THAT CAUSES ARGUMENTS
The 16th through month end is 13 days in February and 16 days in March, while
the paycheck is identical. That is fine for salaried staff and awkward for
hourly staff, because overtime is owed by workweek and a semimonthly period
splits workweeks down the middle. If you pay hourly people semimonthly, write
down how you will calculate overtime for a workweek that straddles two periods
before the first run, not during it.
CUT-OFF NOTES
Cut-offs above are three business days before the pay date. Adjust for how you
actually work: if you send an ACH file two banking days ahead and someone
reviews the register first, three business days is the practical minimum, and
four is more comfortable in a week containing a holiday.
DISCLAIMER: This is a sample template for general information only and is not
tax or legal advice. Overtime obligations are set by the Fair Labor Standards
Act and by state law. State pay-frequency rules vary and some states restrict
semimonthly pay for certain workers. Confirm before use.
Template 3: Weekly Payroll Calendar
Fifty-two workweeks on a Sunday to Saturday boundary, paid the following Friday, with a cut-off on every row. Built for hourly crews, where timesheet approval is the step that actually slips and where the workweek boundary decides the overtime.
Weekly Payroll Calendar (52 Pay Dates)
WEEKLY PAYROLL CALENDAR: 2027
[Company Name]
Pay frequency: Weekly, 52 pay dates
Pay day: Friday
Workweek: Sunday through Saturday
Paid in arrears: six days after the workweek closes
Approval cut-off: Monday 12:00 pm
Prepared by: Approved by:
Version: [ ] Issued: [MM/DD/YYYY]
READ THIS FIRST
Weekly payroll is the most common schedule in construction and a frequent one
for other hourly crews, and it is the one where a fixed workweek matters most.
The workweek here runs Sunday through Saturday. Once you set that boundary,
keep it, because overtime is calculated inside it and moving it around mid-year
makes a mess of the calculation and of any later wage claim.
Fifty-two pay dates is a lot of small deadlines. The cut-off column exists so
managers know the approval deadline without asking, and so nobody discovers on
Thursday afternoon that a crew's hours were never approved.
# | Week worked | Cut-off | Pay date | Deposit due
1 | Dec 27, 2026 to Jan 02 | Mon Jan 04 | Fri Jan 08 | Wed Jan 13
2 | Jan 03 to Jan 09 | Mon Jan 11 | Fri Jan 15 | Thu Jan 21
3 | Jan 10 to Jan 16 | Fri Jan 15 | Fri Jan 22 | Wed Jan 27
4 | Jan 17 to Jan 23 | Mon Jan 25 | Fri Jan 29 | Wed Feb 03
5 | Jan 24 to Jan 30 | Mon Feb 01 | Fri Feb 05 | Wed Feb 10
6 | Jan 31 to Feb 06 | Mon Feb 08 | Fri Feb 12 | Thu Feb 18
7 | Feb 07 to Feb 13 | Fri Feb 12 | Fri Feb 19 | Wed Feb 24
8 | Feb 14 to Feb 20 | Mon Feb 22 | Fri Feb 26 | Wed Mar 03
9 | Feb 21 to Feb 27 | Mon Mar 01 | Fri Mar 05 | Wed Mar 10
10 | Feb 28 to Mar 06 | Mon Mar 08 | Fri Mar 12 | Wed Mar 17
11 | Mar 07 to Mar 13 | Mon Mar 15 | Fri Mar 19 | Wed Mar 24
12 | Mar 14 to Mar 20 | Mon Mar 22 | Fri Mar 26 | Wed Mar 31
13 | Mar 21 to Mar 27 | Mon Mar 29 | Fri Apr 02 | Wed Apr 07
14 | Mar 28 to Apr 03 | Mon Apr 05 | Fri Apr 09 | Wed Apr 14
39 | Sep 19 to Sep 25 | Mon Sep 27 | Fri Oct 01 | Wed Oct 06
40 | Sep 26 to Oct 02 | Mon Oct 04 | Fri Oct 08 | Thu Oct 14
41 | Oct 03 to Oct 09 | Fri Oct 08 | Fri Oct 15 | Wed Oct 20
42 | Oct 10 to Oct 16 | Mon Oct 18 | Fri Oct 22 | Wed Oct 27
43 | Oct 17 to Oct 23 | Mon Oct 25 | Fri Oct 29 | Wed Nov 03
44 | Oct 24 to Oct 30 | Mon Nov 01 | Fri Nov 05 | Wed Nov 10
45 | Oct 31 to Nov 06 | Mon Nov 08 | Fri Nov 12 | Wed Nov 17
46 | Nov 07 to Nov 13 | Mon Nov 15 | Fri Nov 19 | Wed Nov 24
47 | Nov 14 to Nov 20 | Mon Nov 22 | Fri Nov 26 | Wed Dec 01
48 | Nov 21 to Nov 27 | Mon Nov 29 | Fri Dec 03 | Wed Dec 08
49 | Nov 28 to Dec 04 | Mon Dec 06 | Fri Dec 10 | Wed Dec 15
50 | Dec 05 to Dec 11 | Mon Dec 13 | Fri Dec 17 | Wed Dec 22
51 | Dec 12 to Dec 18 | Mon Dec 20 | Fri Dec 24 | Wed Dec 29 (c)
52 | Dec 19 to Dec 25 | Mon Dec 27 | Fri Dec 31 | Wed Jan 05, 2028 (c)
(c) The federal holiday falls on the Saturday, so the Friday is the in-lieu
holiday. Federal Reserve Banks stay OPEN that Friday and the deposit
settles. Check your own closure schedule and decide whether to pay a day
early.
Deposit due assumes a semiweekly depositor. Monthly depositors use the 15th of
the following month.
A NOTE ON THE FIRST AND LAST ROWS
Row 1 covers a week that started in the prior calendar year, which is normal for
any schedule paid in arrears. Wages are reported in the year they are PAID, not
the year they were earned, so the December work paid in January belongs on the
new year's W-2. Confirm the same for your final row.
WHAT TO ADD BEFORE YOU PUBLISH
•[ ] Your own closure days and any seasonal shutdown
•[ ] Bank submission lead time, working backwards from each pay date
•[ ] The name and phone number of whoever approves time when a manager is out
•[ ] Any week where a crew works a different schedule, marked in advance
DISCLAIMER: This is a sample template for general information only and is not
tax or legal advice. Overtime and workweek rules come from the Fair Labor
Standards Act and state law. Confirm the rules that apply before use.
Template 4: Payroll Processing Checklist
One copy per run, from five business days out through the cut-off, building, submitting, the pay date and afterwards. The step not to skip is comparing this run to the last one line by line, which is the cheapest error check there is and the closest thing to a reconciliation you can do before the money moves.
Payroll Processing Checklist for Every Pay Run
PAYROLL PROCESSING CHECKLIST
[Company Name]
Pay period: [MM/DD] to [MM/DD] Pay date: [MM/DD/YYYY]
Run number: [ ] of [ ] Run by:
Reviewed by: Date completed: [MM/DD/YYYY]
One copy per pay run. The point is not that these steps are hard. The point is
that skipping one is invisible until the money has already moved.
FIVE BUSINESS DAYS BEFORE THE PAY DATE
•[ ] New hires entered, with tax withholding forms and bank details on file
•[ ] Departures entered, with the final pay date confirmed against state rules
•[ ] Pay rate changes effective this period entered and dated
•[ ] Bonuses, commissions, and reimbursements collected in one place
•[ ] Garnishment or support orders reviewed for new or ended obligations
•[ ] Anyone who moved to a new state flagged for a withholding review
THE CUT-OFF
Cut-off date and time: [MM/DD, __:__ ]
•[ ] Reminder sent to employees to submit time
•[ ] Reminder sent to managers to approve time
•[ ] Every timecard submitted, no blanks
•[ ] Every timecard approved by the right manager, no self-approvals
•[ ] Missing punches resolved and the correction written down
•[ ] Paid and unpaid leave applied and matched against the leave balance
•[ ] Overtime checked by workweek, not by pay period
•[ ] Anything unresolved: named, decided, and moved to the next run in writing
BUILDING THE RUN
•[ ] Hours and salaries loaded
•[ ] Gross pay compared to the previous run, line by line, with a reason for
every difference over [ ] percent
•[ ] Employee count matches the roster
•[ ] Deductions total matches expectation
•[ ] Employer tax total looks right for the gross
•[ ] Anyone approaching an annual wage base or contribution limit checked
•[ ] Preview register reviewed and initialed by a second person
SUBMITTING
•[ ] Bank cut-off time confirmed for this specific date
•[ ] Cash available to cover net pay plus employer taxes on the settlement date
•[ ] Direct deposit file submitted, with a confirmation number recorded: [ ]
•[ ] Paper checks printed, signed, and distributed to whoever needs them
•[ ] Pay statements available to employees on or before the pay date
ON THE PAY DATE
•[ ] Funds confirmed delivered
•[ ] Returned or failed deposits identified and reissued the same day
•[ ] Any employee query logged with the answer given
AFTER THE RUN
•[ ] Federal deposit made by its due date, with the confirmation saved
•[ ] State and local deposits made by their own due dates
•[ ] Payroll journal posted to the books
•[ ] Register, timecards, and approvals filed for the retention period
•[ ] Anything that went wrong written on the next run's sheet before it is
forgotten, which takes about a week
SIGN-OFF
Run by: Date:
Reviewed by: Date:
DISCLAIMER: This is a sample template for general information only and is not
tax or legal advice. Record retention periods, final pay timing, garnishment
handling, and pay statement requirements are set by federal and state law and
vary. Confirm the rules that apply to you before use.
Template 5: Tax Deposit and Filing Due Dates
The deadlines that are not pay dates: monthly depositor due dates with the four that shift, the semiweekly payday table with the six Fridays that get an extra day, and quarterly Form 941 filing dates. Cross-check any date you rely on against the IRS employment tax due dates page and your own notices.
The deposit template also carries the FUTA deposit threshold and the year-end forms. According to the IRS guide to depositing and reporting employment taxes, a FUTA deposit is required only for a quarter in which the tax due exceeds $500, and Publication 15 lets an amount of $500 or less carry into the next quarter.
Payroll Tax Deposit and Filing Due Date Calendar
PAYROLL TAX DEPOSIT AND FILING DUE DATES: 2027
[Company Name]
Deposit schedule for this year: [ ] Monthly [ ] Semiweekly
Determined from the lookback period: July 1, 2025 through June 30, 2026
Total Form 941 taxes reported in that period: $[ ]
Rule: $50,000 or less means monthly. More than $50,000 means semiweekly.
Employer identification number: [ ]
Owner of this calendar:
READ THIS BEFORE YOU USE ANY DATE BELOW
Your deposit schedule is not chosen and it is not set by how often you pay
people. It is determined once a year by looking backwards at what you already
reported. Weekly, biweekly, semimonthly and monthly employers can all be monthly
depositors, and all four can be semiweekly depositors. Check your status every
year, in the autumn, before the year it applies to begins.
Two rules override everything below. Once the employment tax you accumulate
within a deposit period reaches $100,000, it is due by the next business day.
The count runs across the whole deposit period (for a monthly depositor, the
calendar month), not one day's payroll, and a monthly depositor who trips the
rule becomes a semiweekly depositor for the rest of the year and the whole of
the next one. And if a due date falls on a Saturday, a Sunday, or a legal
holiday in the District of Columbia, it moves to the next business day.
IF YOU ARE A MONTHLY DEPOSITOR
Deposit by the 15th day of the month following the month the wages were paid.
Wages paid in | Nominal due date | Actual due date
January | Mon Feb 15, 2027 | Tue Feb 16, 2027
February | Mon Mar 15, 2027 | Mon Mar 15, 2027
March | Thu Apr 15, 2027 | Thu Apr 15, 2027
April | Sat May 15, 2027 | Mon May 17, 2027
May | Tue Jun 15, 2027 | Tue Jun 15, 2027
June | Thu Jul 15, 2027 | Thu Jul 15, 2027
July | Sun Aug 15, 2027 | Mon Aug 16, 2027
August | Wed Sep 15, 2027 | Wed Sep 15, 2027
September | Fri Oct 15, 2027 | Fri Oct 15, 2027
October | Mon Nov 15, 2027 | Mon Nov 15, 2027
November | Wed Dec 15, 2027 | Wed Dec 15, 2027
December | Sat Jan 15, 2028 | Tue Jan 18, 2028
IF YOU ARE A SEMIWEEKLY DEPOSITOR
The deadline follows the day of the week your pay date falls on.
Pay date falls on | Deposit is due by
Wednesday, Thursday, or Friday | The following Wednesday
Saturday, Sunday, Monday, or | The following Friday
Tuesday |
You always get at least three business days after the semiweekly period closes.
If any of those three weekdays is a legal holiday, you get one extra business
day for each one. That is why a Friday pay date normally deposits on the
following Wednesday, but a Friday pay date before a Monday federal holiday
deposits on the Thursday instead.
Friday pay dates this year that get the extra day, because the Monday after
them is a legal holiday:
Pay date | Monday holiday | Deposit due
Fri Jan 15 | Mon Jan 18, Martin Luther King Jr. Day | Thu Jan 21
Fri Feb 12 | Mon Feb 15, Washington's Birthday | Thu Feb 18
Fri May 28 | Mon May 31, Memorial Day | Thu Jun 03
Five tabs: all three frequencies as editable rows, a deposit and filing tab, and a holidays tab with blank rows for your own closures. Dates are in sortable ISO format so filtering to next month takes one click. This is the one to adapt if your pay day is not a Friday or your cut-off is not where the templates put it.
Payroll Calendar Builder (Spreadsheet)
A
B
C
D
E
F
G
1
Period
Period start
Period end
Approval cut-off
Pay date
Deposit due (semiweekly)
Notes
2
1
2026-12-20
2027-01-02
2027-01-04
2027-01-08
2027-01-13
3
2
2027-01-03
2027-01-16
2027-01-15
2027-01-22
2027-01-27
Cut-off moved off a federal holiday
4
3
2027-01-17
2027-01-30
2027-02-01
2027-02-05
2027-02-10
5
4
2027-01-31
2027-02-13
2027-02-12
2027-02-19
2027-02-24
Cut-off moved off a federal holiday
6
5
2027-02-14
2027-02-27
2027-03-01
2027-03-05
2027-03-10
7
6
2027-02-28
2027-03-13
2027-03-15
2027-03-19
2027-03-24
8
7
2027-03-14
2027-03-27
2027-03-29
2027-04-02
2027-04-07
9
8
2027-03-28
2027-04-10
2027-04-12
2027-04-16
2027-04-21
10
9
2027-04-11
2027-04-24
2027-04-26
2027-04-30
2027-05-05
11
10
2027-04-25
2027-05-08
2027-05-10
2027-05-14
2027-05-19
12
11
2027-05-09
2027-05-22
2027-05-24
2027-05-28
2027-06-03
13
12
2027-05-23
2027-06-05
2027-06-07
2027-06-11
2027-06-16
Showing 12 of 26 rows. The download includes the full template.
Weekends, Holidays, and Which Way to Move
When a pay date lands on a weekend or a holiday, move it back to the preceding business day. Never forward. Paying early costs nothing; paying late can breach a state payday requirement and is the version employees remember.
There are eleven federal holidays a year, and the trickiest ones for a payroll calendar are those that fall on a weekend, because the observed day off moves to the Friday before or the Monday after.
The pay date lands on a Saturday or a Sunday
Move it back to the preceding business day, not forward. Put the direction in the payroll policy in one sentence so it is decided once rather than every quarter, and make sure the person who covers payroll when you are away knows which way it goes.
The pay date lands on a federal holiday
Check what the Federal Reserve is doing, not what the calendar app says. If the holiday falls on a Sunday, Federal Reserve offices close the following Monday, so a Monday pay date will not settle and has to move back. If the holiday falls on a Saturday, Federal Reserve Banks stay open on the preceding Friday even though it is the in-lieu holiday for federal employees, so a Friday pay date settles normally. Your own office may still be closed, which is a separate decision.
You moved the pay date and forgot the submission deadline
The pay date is not the deadline you have to hit. The direct deposit file has to reach the bank a banking day or two earlier, and a holiday week removes banking days from that runway without warning. Every time you shift a pay date, shift the approval cut-off and the submission time with it, and write both on the published calendar. The holiday failure to plan for is a file sent the usual number of days ahead in a week that included a day the banks were shut.
Warning
The Saturday Holiday Rule Almost Everyone Gets Backwards
When a federal holiday falls on a Saturday, the preceding Friday becomes the in-lieu holiday for federal employees, so calendar apps gray it out and people assume payroll cannot run. It can. The Federal Reserve holiday schedule states that for holidays falling on a Saturday, “Federal Reserve Banks and Branches will be open the preceding Friday.” The Sunday case is the opposite: when a holiday falls on a Sunday, all Federal Reserve offices close the following Monday, so a Monday pay date genuinely has to move. Check the Federal Reserve schedule, not the federal employee holiday list, when you are deciding whether money will actually land.
Your own closure days are a third list, separate from both. A company that shuts between Christmas and New Year’s has nobody available to approve time or fix a failed deposit, whatever the banks are doing. Put those days on the calendar when you build it, because the cut-off is the deadline that breaks first when the office is empty.
Org chart
Michael ScottRegional Manager3 departments
Dwight SchruteSalesReports to Michael
Darryl PhilbinWarehouseReports to Michael
My Team
Ryan HowardSales AssociateActive
Kelly KapoorCustomer ServiceActive
Jim HalpertSales RepresentativeOn Leave
Departments
Dwight SchruteSales3 people
Darryl PhilbinWarehouse1 person
Kelly KapoorCustomer Service1 person
Core HR
Who works here and who does what
Profiles, departments and an org chart, with every change kept on record.
A biweekly schedule pays 26 times in most years and 27 times in some. Twenty-six 14-day pay periods add up to 364 days, but a year has 365 or 366, and that leftover day accumulates until a 27th pay date falls inside the same calendar year. Weekly schedules do the same thing with 53.
Whether it happens to you depends only on where your existing cycle sits. Two businesses paying biweekly on Fridays can hit the extra period in different years, which is why you cannot look it up and have to count your own rows. What matters for the calendar is narrower: spotting the extra date in time to settle salaried pay.
Good to know
Count the Rows in the Autumn, Not in January
Build next year’s calendar early and count the pay dates before anything else. If the number is 27, you have a decision to make about salaried per-check amounts, because an annual salary divided by 26 and paid 27 times overpays by roughly four percent. Hourly staff are unaffected, since they are paid for hours either way. The decision has to be made before the first run of the year, because changing it mid-year means cutting an already-communicated paycheck, which is a different and much worse conversation. Benefit deductions taken per check need the same review. This is general information, not legal advice.
Deposit Dates Ignore Your Pay Cycle
Your federal tax deposit due dates are not derived from how often you pay people. They are set by a lookback period, which IRS Tax Topic 757 defines for Form 941 filers as the four quarters ending June 30 of the prior year.
If the employment taxes you reported in the lookback period came to $50,000 or less, you are a monthly depositor for the coming year and you deposit by the 15th of the month after wages were paid. Go above $50,000 and you are a semiweekly depositor, where the deadline follows the day of the week your pay date falls on.
Your pay date falls on
Semiweekly deposit is due
If a holiday intervenes
Wednesday, Thursday, or Friday
The following Wednesday
One extra business day per legal holiday
Saturday, Sunday, Monday, or Tuesday
The following Friday
One extra business day per legal holiday
Any day, monthly depositor
The 15th of the following month
Moves to the next business day
Any day, $100,000 or more accumulated in a deposit period
The next business day
The next business day after the holiday, and a monthly depositor turns semiweekly
Because of the lookback rule, a weekly employer can be a monthly depositor, and a monthly employer can be a semiweekly depositor. Pay frequency and deposit schedule are decided by completely different mechanisms, and the calendar has to carry both.
The $100,000 row overrides both schedules. According to IRS Publication 15 (2026), the rule counts tax accumulated within a deposit period (a calendar month for a monthly depositor), not one day’s payroll. At $100,000 the tax is due the next business day, and a monthly depositor turns semiweekly for the rest of that year and all of the next.
By the numbers
The Three-Business-Day Cushion
According to IRS Publication 15 (2026), Circular E, semiweekly depositors always get at least three business days after the close of the semiweekly period, plus one additional day for each of those three weekdays that is a legal holiday in the District of Columbia. In practice that means a Friday pay date normally deposits on the following Wednesday, but a Friday pay date sitting before a Monday federal holiday deposits on the Thursday instead. The deposit calendar template marks the six Fridays in the coming year where that applies, because it is the kind of shift that is obvious in hindsight and invisible in advance.
How to Build Next Year’s Calendar
Four steps, in this order. The order matters because each one constrains the next, and doing them backwards produces a calendar you have to rebuild.
1
Anchor to the last pay date of this year
Do not start from January. Take your final pay date of the current year and count forward, so no period is skipped or paid twice at the boundary. Then count the result: 26 or 27, 24, 52 or 53, 12.
2
Mark the collisions before anything else
Lay the federal holidays and your own closures over the pay dates and the cut-offs. Move each collision back to the preceding business day, and write the reason in a notes column so next year's version is not a fresh puzzle.
3
Work backwards to the cut-off
From each pay date, subtract your bank submission lead time, then the time you need to build and review the run, then the approval window. That is the cut-off, and it is the only date most of your managers will ever look at.
4
Add the deposit and filing dates
Confirm your depositor status from the lookback period, then put the deposit due dates on the same sheet as the pay dates. Two calendars in two places is how a deposit gets missed in a week that felt fine.
The step people skip is the first. Starting from January 1 feels natural and quietly creates a gap or an overlap at the year boundary, which then has to be explained to whoever gets a short check. Anchoring to your last pay date of the current year takes thirty seconds and removes the problem entirely.
If you are running the whole thing yourself rather than handing it to a provider, the calendar is the first artifact to produce and the one that makes the rest of the process manageable. Everything else in a pay run is triggered by a date on it. Applicant tracking is coming soon to FirstHR.
Publishing It So People Use It
A payroll calendar that lives in one person’s spreadsheet is a personal note, not a calendar. The whole point is that other people can see a deadline without asking, which means publishing it deliberately rather than attaching it to an email once.
Before period one
Publish it before the first period opens
A calendar issued in week three is a schedule people have already worked around. Send it before the first pay period of the year starts, in a format nobody has to log in to open.
For managers
Give managers the cut-off, not the pay date
Managers do not need 26 rows. They need one recurring deadline and to know it moves in holiday weeks. Send the cut-off column as a calendar invite series and the arguments mostly stop.
Your copy only
Keep the deposit dates on your copy only
Employees need pay dates. You need pay dates plus deposit and filing deadlines. Two versions of the same document, one shared and one not, is simpler than one document nobody reads.
Every autumn
Review it in the autumn, every year
Depositor status is redetermined annually, the holiday pattern shifts, and a biweekly cycle occasionally produces an extra pay period. All three are known months in advance and painful to discover in January.
Two versions work better than one. Employees get pay dates and nothing else, ideally alongside the payroll policy so the shift rule is written down in the same place. You keep the full version with cut-offs, deposit deadlines, and filing dates, because those are operational and putting them in front of the whole company just adds noise.
Each run still starts from who is on the payroll. That is the part FirstHR makes easier: the employee record the calendar depends on (hire dates, departures, FLSA status, and work schedules) sits in one place with a dated history of every change, so the person building the run is not chasing four inboxes to find out who started on the 12th.
FirstHR is an onboarding and HR platform, not a payroll provider and not a tax advisor, so it does not move money, calculate deposits, or tell you your depositor status. Applicant tracking is coming soon to FirstHR.
Start with the template that matches your pay frequency, then add your own closure days, confirm your depositor status, count the rows, and publish it before the first pay period opens.
1A payroll calendar needs five columns: period start, period end, approval cut-off, pay date, and deposit due date.
2Anchor next year to your last pay date of this year, never to January 1, or you will skip or double a period at the boundary.
3A pay date landing on a weekend or a closed banking day moves back to the preceding business day, never forward.
4When a federal holiday falls on a Saturday, Federal Reserve Banks stay open the preceding Friday, so a direct deposit still settles even though the day is grayed out.
5A biweekly cycle produces 27 pay dates in some years, so count the rows in the autumn and decide the salaried per-check math before the first run.
6Your deposit due dates come from the lookback period, the four quarters ending June 30 of the prior year, not from how often you pay people.
Frequently Asked Questions
What is a payroll calendar?
A payroll calendar is a year of pay runs written out as dates. Your pay frequency (biweekly, semimonthly, or weekly) only says how often you pay; the calendar turns that into 26 or 24 or 52 rows you can act on. Every row answers five questions: when the pay period opens, when it closes, when managers have to approve time, when employees are paid, and when the federal tax deposit for that run is due. It is worth keeping as a written document rather than a habit for two reasons. The deposit date follows a different rule from the pay date, and pay dates run into weekends and federal holidays several times a year. Settling those collisions ahead of time, on paper, is the whole point.
How do I make a payroll calendar for my business?
Begin with the final pay date you have already scheduled for this year and keep adding your pay interval from there. Starting from January instead is how a period gets skipped or paid twice where one year meets the next. With the dates laid out, mark every federal holiday and every day your own office is closed, and move any date that lands on one back to the business day before it. Next, set the cut-off for each run by counting back from the pay date: the lead time your bank needs for the direct deposit file, the days you need to build and check the payroll, and the days managers need to approve time. That cut-off is the deadline your managers actually care about. Then check your lookback period to confirm whether you deposit monthly or semiweekly, and add those tax deadlines to the sheet that holds the pay dates. Send the finished calendar out before the year’s first pay period begins.
What happens when payday falls on a weekend or a holiday?
Move it to the business day before, so people are paid early rather than late. Paying a day early is safe and costs nothing. Paying a day late can break a state rule on pay timing, and it is the mistake your staff will remember. The real question is which days the banks are actually closed. A Sunday holiday shuts the Federal Reserve on the Monday after it, so a Monday payday will not go through. A Saturday holiday gives federal employees the Friday before it off, but Federal Reserve Banks are open that day, so a Friday payday goes through as normal. Closing your own office that Friday is a separate staffing choice, not a banking one. Wherever the pay date lands, move the approval deadline and the time you send the payment file along with it.
Why does a biweekly calendar sometimes have 27 pay dates?
Because 26 periods of 14 days come to 364 days, and a calendar year runs 365 or 366. The leftover day carries forward, and every eleven or twelve years the build-up is enough to fit a 27th pay date inside one calendar year. The year it happens to you depends entirely on where your own cycle started: two companies that both pay every other Friday can get the extra date in different years. Salaried pay is where it bites. If you divide an annual salary by 26 and pay it out 27 times, you overpay by roughly four percent unless the per-check amount is settled before January. Hourly pay is unaffected, since it follows hours worked. Count next year’s rows in the autumn.
Is my tax deposit due date the same as my pay date?
No. The two dates come from separate rules, and a payroll calendar has to show both. Once a year, you work out your federal deposit schedule from a lookback period made up of the four quarters that ended on June 30 of the prior year. Report $50,000 or less in employment taxes over that window and you are a monthly depositor, with each month’s tax due by the 15th of the next month. Anything above $50,000 makes you a semiweekly depositor, and then the due date depends on the weekday each payday lands on. How often you pay plays no part in this, so a weekly payer can deposit monthly and a monthly payer can deposit semiweekly. One rule overrides both schedules: once the tax you owe within one deposit period (a whole month, if you deposit monthly) hits $100,000, you deposit it the next business day. A monthly depositor who crosses that line also switches to the semiweekly schedule through the end of the following year.
How far in advance should a payroll calendar be published?
Before the first pay period of the year opens, which in practice means finishing it in the autumn. There are three reasons the deadline is that early rather than late December. Your deposit schedule for the coming year is determined from a lookback period that closed on June 30, so you can confirm it months ahead. An extra biweekly pay period, if you are getting one, needs a decision on salaried per-check amounts before the first run, not after. And managers plan time off around approval deadlines, so a calendar that arrives in week three is one they have already worked around. Reviewing it annually rather than rolling last year’s forward also catches the holiday pattern shifting, which it does every year.
Are these payroll calendar templates free to download?
Yes. Every one of the six is free, with no email form and no account to create. Five open as Word documents you can edit, and the sixth is a five-tab Excel workbook. Downloading all six at once gets you a single zip with each file inside. Elsewhere, check before you download, because a calendar offered as a lead magnet may ask for a form or an account first. Free does not mean finished, though. Each calendar is built around one particular year and the assumptions listed in its header, so before you trust a deadline, make sure the first pay date follows on from your own final pay date of the prior year, add the days your business closes, and work out your deposit schedule from your own lookback period.
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