Certified Payroll Professional Practice Exam 2026 - Free CPP Practice Questions and Study Guide

Since 2011, Federal tax deposits must be made on a periodic basis. This means that the frequency of Federal tax deposits can vary depending on the employer's tax liability and reporting history. The IRS will notify employers of their specific deposit schedule which can be monthly, semi-weekly, or other frequencies. This change to a periodic basis from fixed schedules like weekly, bi-weekly, or monthly was implemented to make the timing of deposits better align with the timing of when the wages are paid. This gives employers more flexibility in making their Federal tax deposits.