Per Diem Rates from the U.S. General Services Administration

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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

Per Diem Rates

When an Insufficient Employment Tax Deposit May Not Cause a Penalty

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You are required to deposit 100% of your employment tax liability on or before the deposit due date. However, penalties will not be applied for depositing less the 100% if both of the following conditions are met:

• Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited and
• The deposit shortfall is paid or deposited by the shortfall makeup date described next

Makeup Date For Deposit Shortfall

• Monthly schedule depositor.
  • Deposit the shortfall or pay it with your return by the due date of your return for the return period in which the shortfall occurred.
  • You may pay the shortfall with your return even if the amount is $2,500 or more.
• Semiweekly schedule depositor:
  • Deposit by the earlier of:
    • The first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred or
    • The due date of your return (for the return period of the tax liability).