Final answer:
The shortfall in the payroll tax deposit for a semiweekly depositor must be paid by the next deposit due date following the shortfall occurrence.
Step-by-step explanation:
The question pertains to the time frame within which a semi-weekly payroll tax depositor must remit any shortfall in their payroll tax deposit. Since the company in question deposits 98% of its accumulated payroll tax liability after payday, the remainder, or shortfall, is due on the deposit date following the discrepancy. This shortfall must be deposited by the next deposit due date, as stipulated by the payroll tax deposit rules. Not adhering to the deposit schedule can lead to penalties for the employer.