2025 HR Compliance Calendar: Full Downloadable Guides

HR Compliance Deadlines by Month

January HR Compliance Deadlines

January 1, 2025

Minimum Wage Increase

New minimum wage rates go into effect for many state and local jurisdictions and for certain industries. Review your state’s minimum wage rates and tax limits.

January 1, 2025

Salary Threshold for Exemption from Overtime under the FLSA Increase

The salary threshold for the FLSA’s “white-collar” exemptions increases to $1,128 per week or $58,656 annually.

January 1, 2025

BOI Reporting Due

Beneficial Owner Information (BOI) reporting is due for companies created prior to January 1, 2024

January 10, 2025

Annual Handbook Review

Review your employee handbook to ensure up-to-date information and compliance with current regulations. Ensure that all employees review and sign additions or updates.

January 15, 2025

Q4 2024 Estimated Tax Payment Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

January 31, 2025

Distribute W-2 and 1099 Forms to Employees and Contractors

Protect your business by filing Forms W-2 and 1099 correctly. Use these forms to report payments to contractors and payroll tax withholdings from employees.

January 31, 2025

Distribute Form 1099-R to Qualifying Employees

File Form 1099-R for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from certain retirement and other accounts.

January 31, 2025

File Tax Forms W-2 and W-3

Transmit income and tax statements with Forms W-2 (Copy A) for the previous tax year.

January 31, 2025

Quarterly Federal Tax Return (Form 941) Due

For fourth quarter 2024. If you made timely deposits in full payment of your taxes for the quarter, you may file Form 941 by February 10, 2025.

January 31, 2025

Annual Federal Unemployment Tax Return (Form 940) Due

For tax year 2024. If your FUTA tax is more than $500 for the calendar year, you must deposit at least one quarterly payment based on the amount of your quarterly tax liability.

If you deposited all FUTA tax when due, you may file Form 940 by February 10, 2025.

If your FUTA tax is $500 or less in a quarter, carry it over to the next quarter. Continue carrying your tax liability over until your cumulative tax is more than $500. At that point, you must deposit your tax for the quarter.

January 31, 2025

Annual Federal Tax Return (Form 944) Due for Small Employers

Small employers with annual tax liability withheld federal income tax, FICA totaling $1,000 or less may file an annual tax return instead of quarterly returns.

January 31, 2025

File Form 720 (Quarterly Federal Excise Tax Return)

Use Form 720 and attachments to report liability by IRS number and pay the excise taxes listed on the form.

January 31, 2025

IRS Form 1096 Due

Companies preparing 1099 forms should also prepare Form 1096. Complete and submit this form with the company’s informational returns when they are filed in paper form.

January 31, 2025

Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability over $500 through December 2024.

February HR Compliance Deadlines

February 1, 2025

Post OSHA Form 300A In a Visible Location

Post OSHA Form 300A (Summary of Work-Related Injuries and Illnesses) covering accidents that occurred during the last calendar year in a visible location from February 1 to April 30.

February 14, 2025

W-4 Form Changes for Existing Employees Due

Current employees who claim and exemption from withholding should complete a new W-4 at this time in order to continue to be exempted.

February 28, 2025

Employer-Provided Health Insurance Offer and Coverage Paper Filing Due

File hard copies of Forms 1094-C and 1095-C with the IRS (if not filing electronically). Electronic filing due April 1.

February 28, 2025

Request an Extension of Time to File if Needed

Submit Form 8809 to request an extension, if needed, to file forms: W-2, W-2C, 1042-S, 1094-C, 1095, 1097, 1098, 1099, 3921, 3922, 5498, and 8027.

March HR Compliance Deadlines

March 1, 2025

Distribute Completed Form 1095-C to Applicable Employees

All employers with an average of 50 or more employees working at least 30 hours per week during the prior calendar must complete this tax form. All full-time employees must receive this information regardless of whether they participate in the company health plan.

March 1, 2025

Distribute Employer-Provided Health Insurance Offer and Coverage Forms to Employees

Send tax Form 1095-B to taxpayers, their spouse, and their dependents if they were enrolled through a self-insured employer or insurance provider in the previous year. Applicable large employers must file a separate Form 1095-C for each full-time employee.

March 2, 2025

Submit Electronic Reports to OSHA

Employers in certain high-risk industries or those subject to OSHA’s recordkeeping regulation, submit Form 300A (Summary of Work-Related Injuries and Illnesses) electronically.

March 15, 2025

Corporate Tax Returns for S Corporations (Form 1120-S) and Partnerships (Form 1065) Due

Partnerships and S corporations reporting on a calendar year basis, which most do, must file their 2024 income tax returns by this date.

March 15, 2025

Return of Excess (ROE) Distributions for Failed ADP/ACP Tests - EACA Plans

Deadline for corrective ROE distributions for failed prior year ADP/ ACP compliance tests for Plan Sponsor to avoid the 10% excise tax for plans that do not satisfy the eligible automatic contribution arrangement (EACA) requirements.

April HR Compliance Deadlines

April 1, 2025

Employer-Provided Health Insurance Offer and Coverage Electronic Filing Due

Electronically file Forms 1094-C and 1095-C with the IRS.

April 15, 2025

Q1 2025 Estimated Tax Payments Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

April 15, 2025

Corrective Distributions of Excess Deferral Amounts

If the total of a plan participant’s 2024 elective deferrals exceed the limit under IRC Section 402(g), the excess amount plus allocable earnings must be distributed to the participant.

April 15, 2025

Request an Automatic Extension of Time to File if Needed

File Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns if needed.

April 15, 2025

File Form 8928 to Report Certain Health Plan Taxes

Group health plans or employers file this form to report the tax due on certain failures.

April 15, 2025

Business Owner Tax Returns Due

Individual, sole proprietor, and calendar-year C corporation tax returns due for tax year 2024.

April 15, 2025

Notify Employees of Last Call for IRA and HSA Contributions

Notify employees that today is their last day to make contributions to their IRA or HSA accounts under the prior calendar year.

April 30, 2025

Quarterly Federal Tax Return (Form 941) Due

For first quarter 2025. If you made timely deposits in full payment of your taxes for the quarter, you may file Form 941 by May 12, 2025.

April 30, 2025

Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability over $500 through March 2025.

April 30, 2025

Remove OSHA Form 300A Posting

Remove posting of OSHA Form 300A (Summary of Work-Related Injuries and Illnesses) of accidents that occurred during the last calendar year.

May HR Compliance Deadlines

May 15, 2025

Mid-Year Compliance Check — Records

Start your mid-year compliance audit to ensure all records and documentation are up to date.

June HR Compliance Deadlines

June 1, 2025

Submit RxDC Reporting for Previous Calendar Year

Employer-based health plans must submit information about prescription drugs and health care spending. This data submission is called the RxDC report.

June 17, 2025

Q2 2025 Estimated Tax Payments Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

June 30, 2025

Return of Excess (ROE) Distributions for Failed ADP/ACP Tests - EACA Plans

Deadline for corrective ROE distributions for failed prior year ADP/ ACP compliance tests for Plan Sponsor to avoid the 10% excise tax for plans that satisfy the eligible automatic contribution arrangement (EACA) requirements.

July HR Compliance Deadlines

July 29, 2025

Provide Summary of Material Modification (SMM) to Plan Participants

Deadline to provide SMM to plan participants for plan amendments adopted in prior plan year, if any.

July 31, 2025

Employer Retirement Plan Reporting (Forms 5500-series and 8955-SSA) Due

Which version of Form 5500 you complete will depend on the size of your business and the structure of your retirement plan.

July 31, 2025

Extension of Time for Employee Plan Returns Due

If you know ahead of time that you won’t be able to make the original deadline, you can file an extension for your company’s Form 5500 and Form 8955-SSA by using Form 5558.

July 31, 2025

Quarterly Federal Tax Return (Form 941) Due

For second quarter 2025. If you made timely deposits in full payment of your taxes for the quarter, you may file Form 941 by August 11, 2025.

July 31, 2025

Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability over $500 through June 2025.

August HR Compliance Deadlines

August 1, 2025

Mid-Year Compliance Check — Policies

Ensure all company policies and practices are up to date with any regulatory or legislative changes.

September HR Compliance Deadlines

September 16, 2025

Q3 2025 Estimated Tax Payments Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

September 16, 2025

Extended Calendar-Year Tax Returns Due

Extended calendar-year partnership and S corporation tax returns due.

September 30, 2025

Provide Employees and Beneficiaries a Summary Annual Report (SAR) of Benefit Plan’s Financial Health and Operations

A Summary Annual Report (SAR) is a yearly document that provides employees and beneficiaries with a concise overview of their employee benefit plan’s financial health and operations.

October HR Compliance Deadlines

October 15, 2025

Provide Medicare Disclosure Notice

Provide Disclosure Notice to all Medicare-eligible individuals who are covered under the organization’s prescription drug plan.

October 15, 2025

Extended Calendar-Year Tax Returns Due

Extended sole proprietorship and calendar-year C corporation tax returns due.

October 15, 2025

Extended Deadline Retirement Plan Filing Due

Form 5500 - 401(k) Retirement Plan extended Filing Deadline.

October 31, 2025

Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability over $500 through September 2025.

October 31, 2025

Quarterly Federal Tax Return (Form 941) Due

For third quarter 2025. If you made timely deposits in full payment of your taxes for the quarter, you may file Form 941 by November 10, 2025.

November HR Compliance Deadlines

November 1, 2025

Distribute Open Enrollment Announcements

Employers are responsible for notifying employees of an upcoming open enrollment period. This includes communicating benefits options, updates, and deadlines.

November 1, 2025

Review and Update Employee Classifications to Ensure Compliance

Review employees’ exempt status to ensure compliance with the new federal overtime guidelines.

Learn More:

Fair Labor Standards Act (FLSA): What Employers Need to Know

November 18, 2025

Distribute Federal and Company Holiday Guidelines

Provide a list of days the organization will be closed, paid holidays, and additional time-off policies.

December HR Compliance Deadlines

December 1, 2025

Notify Employees of Benefits or Compensation Changes Effective January 1

Notify employees of any changes to compensation or benefits that start on the beginning of the year.

December 1, 2025

Distribute 401(k) Safe Harbor, QDIA, and Automatic Enrollment

Deadline to distribute 401(k) safe harbor, QDIA, and automatic enrollment required notices to plan participants.

December 16, 2025

Q4 2025 Estimated Tax Payments Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

December 31, 2025

Conduct End-of-Year Compliance Activities and Nondiscrimination Testing

Companies must perform both nondiscrimination tests each year to ensure that the 401(k) plan does not favor highly compensated employees.

December 31, 2025

Review Year-End Payroll Processing and Initiate Coming Payroll Year

After you have wrapped up this year’s payroll, review your payroll schedule for the next fiscal year. Check all period-ending dates and quarterly closing dates to make sure they do not fall on any major holidays, weekends, or other dates that would make it difficult to process in a timely manner.

Never Miss an HR Compliance Deadline With Paychex

Staying on top of HR compliance dates can feel overwhelming, but with the right tools and resources, it doesn’t have to be. Remember, a well-planned approach can save time and prevent costly penalties. We hope this guide has helped clarify critical dates and requirements for the year. As you work to maintain compliance and keep your organization running smoothly, consider partnering with Paychex for expert guidance and support. Visit Paychex HR Solutions to learn more about how we can help you navigate the complexities of HR compliance with confidence.