Key 2026 Compliance
Deadlines at a Glance
Every federal and state filing deadline in one calendar.
Sync it once, stay penalty-free all year.
Everything you need to stay compliant in 2026.
Federal Changes: The 1099-NEC reporting threshold increases from $600 to $2,000 under the One Big Beautiful Bill Act, meaning fewer contractor forms to file. Form 944 is retired after 2025, so small employers switch to quarterly Form 941 filings. The EEO-1 report no longer includes a non-binary gender option.
California Changes: Pay data reports must now use 23 SOC job categories instead of the previous 10. 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: 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.
These aren't just bureaucratic checkboxes. Late filings come with real penalties that add up fast.
• W-2s filed late: $60–$310 per form depending on how late, up to $3.5M annually
• California pay data report: $100 per employee for first violation, $200 for subsequent
• OSHA 300A not posted: Up to $16,550 per violation
• Form 941 filed late: 5% of unpaid tax per month, up to 25%
• ACA forms late: $60–$310 per form
For a 50-person startup, a single missed W-2 deadline could mean $15,000+ in penalties.
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.
If you're working with international contractors, add these to your calendar.
Upon engagement: Collect Form W-8BEN (individuals) or W-8BEN-E (entities) to avoid 30% withholding.
March 15: File Forms 1042-S and 1042 to report all payments to foreign persons.
Missing these can trigger IRS penalties of $60–$630 per form and create tax headaches for your contractors.
The calendar is just the beginning. 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.
See How Warp Simplifies Compliance
Questions?
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.
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.
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.
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.
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.
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.
Can't find your answer here? Get in touch.
Last updated: January 2026. Tax deadlines and requirements can change. Always verify with official sources or consult a tax professional for your specific situation.
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