This guide gives you a clear path through Gusto’s deadlines so you can pay your team on time, stay compliant, and keep your practice running smoothly.
Gusto adjusts its payroll and support schedule every year to prepare W‑2s, 1099s, and tax filings. Knowing these dates helps you avoid last‑minute payroll stress, prevent delays for your team, and stay ahead of federal deadlines.
Employer Support Schedule
These dates apply if you’ve run at least one payroll with a check date on or before December 31, 2025.
1. Tax Forms
- November 20, 2025: Draft W‑2s and 1099s become available.
2. Payroll Timing
Plan ahead to ensure your team receives paychecks this year:
- December 24, 2025: Last day to run a 4‑day payroll paid out in 2025.
- December 29, 2025: Last day to run a 2‑day payroll paid out in 2025.
- December 30, 2025: First day to run a 2‑day payroll paid out in 2026.
- January 2, 2026: Last day to submit an off‑cycle 2025 payroll that is paid by check and dated in 2025.
- January 2, 2026: Final day to correct any 2025 payrolls.
3. Tax Reconciliation Payrolls
Gusto may run a tax reconciliation payroll if any of your 2025 tax amounts need adjustment to ensure the correct tax amounts have been debited and paid. Only about 5% of companies are impacted.
If a recon is created for you, you’ll get a notification. Debits or credits occur four business days later, so watch for these:
Key dates:
-
December 26, 2025: First recon (if needed)
Debit: January 2, 2026 -
January 2, 2026: Second recon (if needed)
Debit: January 6, 2026 -
January 4, 2026: Third recon (if needed)
Debit: January 6, 2026
4. Final Year-End Forms
- January 10–22, 2026: Final W‑2s and 1099s for 2025 begin to appear.
- January 31, 2026: Deadline to distribute W‑2s and 1099s to your team. Federal rules require that these forms be delivered by this date.