# Next-day deposit rule

> Next-day deposit rule — $100,000 or more of employment tax accumulated on any day is due the next business day, on either schedule — and turns a monthly depositor semiweekly for the rest of the year and the next.

Source: https://lopifi.com/glossary/next-day-deposit-rule
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

---

**What is next-day deposit rule?** In accounting, next-day deposit rule means $100,000 or more of employment tax accumulated on any day is due the next business day, on either schedule — and turns a monthly depositor semiweekly for the rest of the year and the next.

## Also known as

- $100,000 rule

## Words this system refuses for it

- same-day wire

- **Category:** Payroll
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)