This section outlines critical year-end payroll and tax deadlines for Gusto employers who have processed at least one payroll with a check date on or before December 31, 2025.
Date |
Deadline/Action |
|---|---|
Nov 20 |
W-2/1099 drafts available |
Dec 24 |
Last day for 2025 payrolls (4-day processing) |
Dec 29 |
Last day for 2025 payrolls (2-day) First day for 2026 payrolls (4-day) |
Dec 30 |
First day for 2026 payrolls (2-day) |
Jan 2 |
Last day to correct any 2025 payrolls |
Dec 26 – Jan 6 |
Tax Reconciliation payrolls run |
Jan 10 |
Final 2025 forms (W-2s/1099s) available |
Jan 31 |
Federal deadline for W-2/1099 distribution |