https://barun-tax.com/en/categories/withholding-tax/Recent content in Withholding Tax on Barun Tax & AccountingHugoen-USWed, 21 Oct 2026 00:00:00 +0000https://barun-tax.com/en/blog/2026-10-13-withholding-semiannual/Tue, 13 Oct 2026 00:00:00 +0000https://barun-tax.com/en/blog/2026-10-13-withholding-semiannual/<p>Withholding tax is generally paid every month. However, a business with <strong>20 or fewer regular employees in the prior year</strong> (excluding finance and insurance) can get approval from the head of the district tax office to <strong>pay semiannually</strong>. Apply on Hometax in <strong>June or December</strong>. Payment is due <strong>July 10 and January 10 of the next year</strong>. To pay semiannually starting with payments made in January, you must apply in December of this year.</p>