# Month-end close: payroll liabilities by jurisdiction

Month-end payroll checklist: what to tie in the US (deposits, Form 941, FUTA, state) and Canada (CRA remitter types, provinces). Sources dated.

This is part of the [month-end close checklist](/month-end-close-checklist).

**United States, federal.** Employers deposit the federal income tax they withhold, plus both the employer and employee shares of Social Security and Medicare taxes. Deposits follow one of two schedules, monthly or semi-weekly, and you work out which one before each calendar year [1]. Employers who withhold these taxes file Form 941 each quarter [1]. Federal unemployment (FUTA) tax must be deposited in any quarter where the tax due is more than $500, by the end of the month after that quarter [1].

**United States, state and local.** Each state, and some cities and counties, sets its own payroll taxes. Find your client's on their state's tax agency site, linked from USA.gov [2]. We haven't written out state-by-state steps yet.

**Canada, federal.** Employers remit payroll deductions and contributions to the CRA. How often depends on the remitter type the CRA assigns: quarterly, regular or accelerated [3]. Use the type on your client's CRA statement of account.

**Canada, provincial.** Workers' compensation, employer health taxes and vacation pay rules are set by each province. See the [British Columbia example](/month-end-close-checklist/british-columbia). We haven't written out the other provinces yet.

## Sources

1. IRS, Depositing and reporting employment taxes, read 2026-10-19: monthly or semi-weekly deposit schedules, set before each calendar year; Form 941 quarterly; FUTA deposits when a quarter's tax is more than $500, due by the end of the following month. <https://www.irs.gov/businesses/small-businesses-self-employed/depositing-and-reporting-employment-taxes>
2. USA.gov, State and local taxes, read 2026-10-19: states, counties and cities may tax income, property and purchases; links to each state's tax agency. <https://www.usa.gov/state-taxes>
3. CRA, Types of remitters: payroll, read 2026-10-19: quarterly, regular and accelerated remitters; the CRA tells you in writing if your type changes. <https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-more-information.html>

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Published 2026-10-19. Web page: https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/payroll Part of [Month-end close checklist for bookkeepers](https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist).