The deadline to receive the form by December 31 is December 31 of each year. If you do not receive your Form W-2 by January 31 of each year, there is probably a problem with your state employment records, see your state employment agency website for information on filing a complaint or other information. See our FAQs on Employment Taxes for more information on state employment taxes. If you are unsure about the amount of tax that is due, contact your state employment agency first. Once you receive your employment tax statement, determine your payroll deduction and withholding for 2023 by Checklist: How to Collect Unemployment Taxes (FAQ) Unemployment insurance (UI) taxes and unemployment taxes are owed under the IRS laws and regulations (IRS Publication 517). These taxes cannot be collected by the employee because unemployment insurance tax is paid by an employer to an unemployment insurance trust fund created by state law. Your employer may be required by state law to withhold federal income tax withholding for payments into the U.S. unemployment trust funds. See: Unemployment tax rate: 4.63% Medicare tax rate: 1.45% Social Security tax rate: 8.40% Not Collecting: No withholding for Social Security (U.S. government) These laws generally only affect employees when they collect unemployment insurance taxes from their employers or when an unemployment trust fund administrator or state determines those employees are not collecting state unemployment compensation taxes. Under federal law, employers are required to withhold 5.85% on all wages and salaries that do not exceed 17,950 or 8,350 for each of the first two years of employment, whichever is less. Employers are also required to withhold Social Security and Medicare taxes, up to 6.4%. IRS Publication 517 provides detailed instructions for collecting and payment of federal or state unemployment taxes. Unemployment insurance and Medicare taxes are not collected from employers or individual taxpayers. If you have paid Social Security or Medicare taxes on a partial monthly or quarterly basis as a result of disability or as a result of a wage reduction due to loss of employment, the taxes must be included in your wages on the last day of the month or the quarter preceding the month of the disability. This tax also applies to employees who qualify for Disability Insurance (DI) or Supplementary Security Income (SSI).