Commentary

8.1 Federal deposit penalties.

United States
United States | Commentary

8.1 Federal deposit penalties.

United States | Commentary

8.     Non-compliance to withholding requirements

8.1     Federal deposit penalties.

Employment tax penalties in the US, also known as Payroll Tax Penalties, may be assessed at the federal, state and local government levels for failure to comply with tax withholding, tax deposits and tax return reporting.

Penalties may apply if an employer does not make required payroll tax deposits on time or if the deposit is for less than the required amount.

For amounts not properly or timely deposited, the penalty rates are as follows.

PenaltyCharged for
2%Deposits made 1 to 5 days late.
5%Deposits made 6 to

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