Now most of my clients who do their own payroll have their EFTPS accounts set up and utilize them every payroll. Even payroll services have to electronically deposit all payroll taxes. But now after November 18th the IRS requirement applies to all tax payments even to tax deposits made for small employers. This is all to make it simpler for the IRS to verify that the taxes were sent in.
Also, you as an employer still retain the liability even if your payroll provider absconds with your tax payments. If your company does utilize an agent, make sure that the agent has posted a fiduciary bond, and ensure all IRS correspondence about payroll taxes is sent to you, not to the agent.
This is not an issue to take lightly. This is the element of your business that the IRS is relentless in regards to. Make sure that you are diligent is dealing with your and get assistance if you need it. For further assistance my office can file a POA’s just to make sure that we receive any and all IRS notices, as just a precaution.