What's New for 2026
Federal changes
AFFECTS ALL US EMPLOYERS
- The 1099-NEC reporting threshold increases from $600 to $2,000 under the One Big Beautiful Bill Act—meaning fewer forms to file for contractor payments
- Form 944 is retired after 2025, so small employers will need to switch to quarterly Form 941 filings
- The EEO-1 report no longer includes a non-binary gender option
California changes
AFFECTS THOSE WITH EMPLOYEES IN CA
- Pay data reports must now use 23 SOC job categories instead of the previous 10, starting with the 2027 filing cycle
- A new annual worker rights notice is required by February 1, 2026 under the Workplace Know Your Rights Act
- Minimum wage increases to $16.90/hour statewide
New York changes
AFFECTS THOSE WITH EMPLOYEES IN NY
- The UI wage base now adjusts automatically each year to 18% of the state average wage
- NYC enacted a new pay data reporting requirement for employers with 25+ employees
Key 2026 Compliance Deadlines at a Glance
Tax Filings
State UI Reports
Reporting Forms
CA/OSHA
Other
Q1 2026
January
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
February
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
March
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
Q2 2026
April
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
May
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
June
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
Q3 2026
July
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
August
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
September
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
Q4 2026
October
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
November
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
December
S M T W T F S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
The Real Cost of Missing Deadlines
These aren't just bureaucratic checkboxes. Late filings come with real penalties.
W-2s filed late
$3.5M max/year
$60–$310 per form depending on how late, up to $3.5M annually
California pay data report
$100
$100 per employee for first violation, $200 for subsequent
OSHA 300A not posted
$16,550
Up to $16,550 per violation
Form 941 filed late
5%
5% of unpaid tax per month, up to 25%
ACA forms late
$60–$310
$60–$310 per form
For a 50-person startup, a single missed W-2 deadline could mean $15,000+ in penalties.
State-by-State Considerations
Multi-state compliance gets exponentially harder as you scale. Each state has unique filing requirements, deadlines, and penalties.
New York
Quarterly NYS-45 filings combine UI, withholding, and wage reporting. The new UI wage base formula means you'll need to update your payroll system each January.
California
The most complex state for employers. Between quarterly DE 9 filings, annual pay data reports, and new worker notice requirements, CA compliance requires constant attention.
Texas
No state income tax simplifies things, but you still need quarterly wage reports to the Texas Workforce Commission.
Illinois
Employers with 25+ employees must file monthly wage reports in addition to quarterly UI contributions.
Florida
No state income tax, but quarterly reemployment tax returns are required. Plus strict new hire reporting within 20 days.
+ 46 More States
Each with their own unique requirements, deadlines, and local tax obligations to track.
Don't Forget Global Contractors
If you're working with international contractors, add these to your calendar.
Documentation
Upon engagement
Collect Form W-8BEN (individuals) or W-8BEN-E (entities) to avoid 30% withholding
Filing Deadline
March 15
File Forms 1042-S and 1042 to report all payments to foreign persons
Penalty Alert
$60–$630 per form
Missing these can trigger IRS penalties and create tax headaches for your contractors.
2026 Compliance Calendar
Every federal and state payroll deadline, with direct links to filing portals and notes on what changed since 2025.
Questions?
01. What employer compliance deadlines do I need to know for 2026?
The biggest deadlines are February 2 (W-2s, 1099-NECs, Form 940), April 30 (Q1 Form 941), and quarterly state unemployment filings throughout the year. If you have 100+ employees, you'll also need to file EEO-1 reports in late June and California pay data reports by May 13. The calendar includes 50+ deadlines across federal, state, and international requirements.
02. What changed for employer compliance in 2026?
Three big changes: the 1099-NEC reporting threshold jumped from $600 to $2,000, so you'll file fewer contractor forms. Form 944 (the annual tax return for small employers) was retired—everyone files quarterly 941s now. And California employers must provide a new worker rights notice to all employees by February 1.
03. Why are some 2026 deadlines on different dates than usual?
Deadlines shift when they fall on weekends or federal holidays. January 31 lands on a Saturday in 2026, so W-2 and 1099-NEC deadlines move to February 2. October 31 is also a Saturday, pushing Q3 Form 941 and state UI reports to November 2. Some deadlines like California's pay data report are set as "the second Wednesday of May" and move every year.
04. What are the penalties for missing compliance deadlines?
They add up fast. Late W-2s cost $60–$310 per form depending on how late, with a $3.5M annual cap. Form 941 late penalties are 5% of unpaid tax per month, maxing at 25%. California's pay data report carries $100–$200 per employee. For a 50-person startup, one missed W-2 deadline could mean $15,000+ in penalties.
05. Do compliance requirements differ by state?
Yes, significantly. California has the most complex requirements—quarterly payroll filings, annual pay data reports, and new worker notice laws. New York combines UI, withholding, and wage reporting into one quarterly filing. Texas has no state income tax but still requires quarterly unemployment reports. If you have employees in multiple states, you'll need to track each state's specific deadlines and requirements.
06. How does Warp help with compliance?
Warp automates payroll tax filings, state registrations, and deadline tracking so you don't have to manage a calendar manually. We file W-2s, 1099s, Form 941, and state payroll taxes automatically—on time, every time.