2026 Construction Payroll & Tax Calendar: Stay Compliant All Year Long

As we step into 2026, construction payroll teams face another year of navigating complex federal deadlines, prevailing wage requirements, and multi-state compliance challenges. Whether you're managing certified payroll for Davis-Bacon projects, coordinating union benefit payments, or simply trying to stay on top of quarterly filings, having a comprehensive payroll calendar is essential to avoiding costly penalties and keeping your projects running smoothly.

The construction industry's unique demands—from weekly certified payroll submissions to managing subcontractor 1099s and tracking workers across multiple state jurisdictions—require more than just marking dates on a calendar. You need a strategic approach that anticipates deadlines, accounts for weekend adjustments, and helps you plan ahead for year-end closeouts and quarterly filings.

That's why we've created this detailed 2026 Payroll and Tax Calendar specifically for construction payroll professionals. This resource covers all essential federal deadlines, from Form 941 quarterly filings and W-2 distributions to monthly tax deposits and annual reporting requirements. We've also included construction-specific reminders for certified payroll, workers' compensation audits, and union reporting obligations.

Construction payroll teams must adhere to federal tax deposit schedules—semi-weekly, monthly, or annual—based on their payroll size and IRS designation, with deadlines shifting to the next business day if falling on weekends or holidays. Critical deadlines, marked in red on the calendar, include mandatory filings like Form 941 quarterly reports and year-end W-2/1099 distributions to avoid penalties. Lumber automates these payments for customers according to the selected schedule.2026-Construction-Calendar-1.pdf​

Semi-Weekly Deposits

Employers on the semi-weekly schedule deposit federal taxes (withheld income, Social Security, and Medicare) based on payday timing. For wages paid Saturday-Tuesday, deposits are due the following Friday (e.g., January 2, 9, 16, 23, 30 in 2026). For Wednesday-Friday wages, deposits occur the following Wednesday (e.g., January 7, 14, 21, 28).

Monthly Deposits

Monthly depositors handle liabilities from the prior month by the 15th of the next month. Examples include January 15 for December 2025, February 16 for January 2026, and continuing through December 15 for November 2026. These apply alongside semi-weekly for smaller payrolls but require verification of your IRS schedule.2026-Construction-Calendar-1.pdf​

Quarterly Filings

Form 941 for each quarter is due the last day of the month following the quarter: April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31, 2027 (Q4). State quarterly wage reports align similarly, with annual Form 944 for eligible depositors. Q4 2025 filings carry over into early 2026 as critical year-end deadlines.2026-Construction-Calendar-1.pdf​

Annual and Year-End Deadlines

Distribute W-2s and 1099-NEC by January 31, 2026; file 1099-MISC paper forms by March 2. Year-end closeouts in December include final payroll verification, workers' comp audits, and certified payroll submissions. Update subcontractor W-9s and order forms in November to prepare.2026-Construction-Calendar-1.pdf​

Color Code Legend

Quickly spot priorities in your 2026 Payroll & Tax Calendar with these colors:

• Red: Mandatory deadlines – File or deposit immediately to avoid penalties.
• Green: Industry celebrations – Mark workforce appreciation events.
• Blue: Best practices – Internal reviews for proactive compliance.
• Orange: Holidays – Federal observances that may shift due dates.

A Note About Tax Payments: If you are a Lumber customer, we make tax liability payments on your behalf based on the due date and the deposit schedule selected in your Lumber account. This automated approach helps you avoid missed deadlines and late payment penalties.

This calendar spans the entire year, starting with Q4 2025 year-end closeouts in January and running through December's final payroll verifications. We've organized it to help you proactively manage compliance risks, streamline your operations, and stay audit-ready throughout 2026.

Let's dive into the key dates you need to know | Click here to download

Successfully managing construction payroll in 2026 means staying ahead of deadlines, maintaining meticulous records, and understanding the unique compliance requirements that come with prevailing wage work, multi-state operations, and union obligations. This calendar is designed to be your go-to resource throughout the year, helping you anticipate critical filing dates, plan for quarterly reviews, and ensure your team never misses a deadline.

Remember these key takeaways as you use this calendar:

• Verify your deposit schedule early in the year (monthly, semi-weekly, or annual) to ensure timely tax payments
• Mark your certified payroll submission days for all prevailing wage projects—these weekly deadlines are non-negotiable
• Stay on top of state-specific requirements in addition to the federal deadlines listed here
• Conduct quarterly internal reviews to catch issues before they become audit problems
• Keep your subcontractor W-9s updated throughout the year to avoid year-end scrambling

At Lumber, we're committed to making construction payroll easier. Our platform automates tax liability payments based on your deposit schedule, tracks certified payroll requirements, and helps you maintain compliance across all your projects and jurisdictions. When you integrate this calendar into your workflow alongside Lumber's automated tracking capabilities, you create a powerful system that minimizes compliance risks and gives you peace of mind.

We encourage you to share this calendar with your accounting team, project managers, and anyone else involved in payroll and compliance at your organization. Print it, save it, reference it regularly—and don't hesitate to reach out to our team if you have questions about specific deadlines or how Lumber can help streamline your payroll processes.

Here's to a compliant, organized, and successful 2026!

From all of us at Lumber, we wish you and your team a Happy New Year. May 2026 bring your construction business continued growth, smooth project completions, and stress-free payroll management. Thank you for trusting us to be part of your success.