2025 Employer Compliance Calendar: Key Dates and Deadlines

Staying Ahead of Deadlines

Missing a compliance deadline can result in penalties, fines, and legal exposure that far exceeds the cost of timely compliance. This calendar provides a framework of key federal deadlines and recurring obligations. State and local deadlines vary and should be added to your organization's specific compliance calendar.

January

• January 1: New state and local minimum wage rates take effect in most jurisdictions. Update payroll and workplace postings.
• January 1: Updated state paid leave contribution rates take effect. Verify payroll withholding.
• January 31: File Form 941 (quarterly employment tax return) for Q4 of the prior year, or by February 10 if all deposits were made on time.
• January 31: Furnish Forms W-2 to employees.
• January 31: Furnish Forms 1099-NEC to independent contractors.
• January 31: File Forms W-2 with the Social Security Administration.

February

• February 28 (March 31 if filing electronically): File Forms 1099 with the IRS.
• February 28: File Form 8809 for an automatic extension of time to file information returns, if needed.
• Ongoing: Review and update employee handbooks to reflect any new laws effective January 1.

March

• March 1: OSHA Form 300A annual summary must be posted in the workplace (posting period February 1 through April 30).
• March 2 (typically): Deadline to electronically submit OSHA injury and illness data (Forms 300, 300A, 301) for establishments required to report to OSHA.
• March 15: File Form 1120-S (S corporation tax return).
• March 31: Deadline for electronic filing of Forms W-2 and 1099 with SSA/IRS.

April

• April 15: Employer tax return deadline (Form 1120 for C corporations).
• April 30: File Form 941 for Q1.
• April 30: OSHA 300A posting period ends. Remove the summary but retain records.

May-June

• Ongoing: Conduct mid-year benefits review and begin planning for open enrollment.
• Ongoing: Review I-9 files and purge forms that have exceeded the retention period.
• June: Begin ACA compliance review and data gathering for applicable large employers.

July

• July 1: Several state minimum wage increases take effect mid-year. Update payroll.
• July 1: Many state paid family and medical leave programs adjust contribution rates.
• July 31: File Form 941 for Q2.
• July 31: File Form 5500 for calendar-year retirement and welfare benefit plans (or file for extension).

August-September

• Ongoing: Prepare for open enrollment. Negotiate health plan renewals. Update benefits communications.
• September 15: Extended deadline for filing S corporation and partnership tax returns.
• September 30: Submit annual EEO-1 report (deadline may vary; check EEOC announcements).

October

• October 15: Extended deadline for filing individual and C corporation tax returns.
• October 31: File Form 941 for Q3.
• Ongoing: Conduct open enrollment for health and welfare benefits plans with January 1 effective dates.
• Ongoing: Distribute required notices: Summary of Benefits and Coverage, Medicare Part D creditable coverage notice, CHIP notice.

November-December

• November: Finalize open enrollment. Process benefit elections for the new plan year.
• December 1: Deadline for distributing Medicare Part D creditable coverage notices (prior to open enrollment for Medicare-eligible individuals).
• December 2 (typically): ACA reporting: Begin preparing Forms 1095-C (applicable large employers) and 1095-B (self-insured plans) for distribution and filing.
• December 31: Review and update workplace posters for the new year.
• December 31: Confirm minimum wage rates and employment law changes effective January 1 of the new year. Update payroll systems.

Recurring Monthly and Quarterly Obligations

• Monthly: Deposit withheld federal income taxes and FICA taxes (schedule depends on deposit frequency classification)
• Quarterly: File Form 941 or 944 (annual filer)
• Quarterly: File state unemployment tax returns
• Quarterly: Review and update required workplace postings as needed

Building Your Custom Calendar

This calendar covers major federal deadlines. Add your state-specific deadlines, industry-specific requirements, internal deadlines (performance review cycles, compensation reviews, handbook updates), and contract renewal dates. Share the calendar with your HR, payroll, and finance teams and assign ownership of each deadline.

A compliance calendar is only useful if someone owns it. Assign a responsible individual, build in advance reminders, and review the calendar quarterly to catch any additions or changes.