2 payroll questions

[JenMO]

Employer has not had enough wages to have to deposit until now (under the $2500 limit). Last quarter we deposited at the end of the 3rd month of the quarter before we filed the 941. I'm afraid that it probably will happen again this quarter. 2 months in this quarter are not over the $2500 yet, should I go ahead and deposit before the 15th of this month or should I wait and deposit before the 15th of the 3rd month of the quarter. Does it have to be deposited before the 15th or before the end of the month? I've read and can't quite come to a conclusion.
Commissions paid in addition to waged employees: Are they added to the weekly wages and taxes taken out. Or might commissions be 1099 income? How is that determined?

[Burke]

Commissions paid in addition to waged employees: Are they added to the weekly wages and taxes taken out. Or might commissions be 1099 income? How is that determined?

By the contractual agreement between employer and employee, implied or written. Normally, an employee's bonus commissions are added to his W2 and subj to all withholding taxes. To be considered a 1099 independent contractor, he would have to meet all the rules, and that might be difficult due to the employer/employee relationship.

[ericleve]

$2500 limit

Generally, when I have a client who sometimes does not report $2500 in liability per quarter, I usually have them pay according to the monthly depositor schedule just in case they go over (which they probably will anyway).

In your situation, where the client hs not been making payments, they can make a shortfall payment with their return, by the due date of the 941 return. Look at Pub. 15, Accuracy of Deposits Rule.