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A payroll can be calculated any time before the taxes are due. It's easier to calculate before payday, but you can figure the taxes after the fact if you choose, although that method is not typically recommended.

Federal, state, a local taxes are incurred on payday, but can be due semi-weekly, monthly, or quarterly, depending on tax regulations.

Most business owners cut off the hours at least a day or two before payday so they can figure out the taxes and other deductions.

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Q: How long before payday must a payroll be calculated?
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