NOTE: For benefits, some will depend on plan start date and renewal dates (those are noted in the Benefits Compliance and General Notifications and Disclosures tabs below). Some sized organizations may not have to comply or complete some of the compliance items below. Be sure to refer to the Notes and Relevant Links for specific details.

Important HR & Payroll Compliance Dates

Monday, January 31, 2022

Deadline to file Form 941 reporting on Q4 of 2020

Category: Tax/IRS
Threshold/Trigger for Compliance: 1 or more employees
Responsible Party (Client or Nonprofit HR): Client’s finance team or payroll team

Any person or business that pays wages to an employee must file a Form 941 each quarter and must continue to do so even if there are no employees during some of the quarters. The only exceptions to this filing requirement are for seasonal employers who don’t pay employee wages during one or more quarters, employers of household employees and employers of agricultural employees

Notes and Relevant Links:
941 details from IRS


Monday, January 31, 2022

Deadline for employers to furnish Form W-2 to employees and Form 1099 to contractors, vendors, etc., for work performed in last year

Category: Tax/IRS
Threshold/Trigger for Compliance: 1 or more employees
Responsible Party (Client or Nonprofit HR): Client’s finance team or payroll team

Notes and Relevant Links:

About Form W-2, Wage and Tax Statement (IRS)


Monday, January 31, 2022

Deadline to file Forms W-2, W-3, 8027, 1099, and 1096 to the appropriate agencies (electronic and paper)

Category: Tax/IRS
Threshold/Trigger for Compliance: Varies
Responsible Party (Client or NPHR): Client’s finance team or payroll team

Notes and Relevant Links:
Triggers:

  • W-4 Form – 1 or more employees
  • W-3 Form – Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2.
  • 8027 Form- See below

8027 Form – You must file Form 8027 if you’re an employer who operates a large food or beverage establishment. A large food or beverage establishment is a food or beverage operation: That is located in the 50 states or in the District of Columbia.

8027 Employers Annual Information

1096 Employers Annual Information


Monday, January 31, 2022

Deadline to deposit the Federal Unemployment Tax Rate (FUTA), if owed

Use IRS Form 940. Employers that pay unemployment taxes in more than one state, and employers that are located in credit-reduction states, must also file Schedule A.

Category: Tax/IRS
Threshold/Trigger for Compliance: 1 or more employees (Check the list to the right for more information regarding wage threshold)
Responsible Party (Client or NPHR): Client’s finance team or payroll team

Notes and Relevant Links:
An organization that is exempt from income tax under section 501(c)(3) of the Internal Revenue Code is also exempt from FUTA. This exemption cannot be waived. An organization that is not a section 501(c)(3) organization is not exempt from paying FUTA tax. There are three tests used to determine whether you must pay FUTA tax: a general test, household employees test, and farmworkers employees test. Under the general test, you’re subject to FUTA tax on the wages you pay employees who aren’t household or agricultural employees and must file Form 940.pdf, Employer’s Annual Federal Unemployment (FUTA) Tax Return, for 2020 if:

  • You paid wages of $1,500 or more to employees in any calendar quarter during 2019 or 2020, or
  • You had one or more employees for at least some part of a day in any 20 or more different weeks in 2019 or 20 or more different weeks in 2020. Count all full-time, part-time, and temporary employees. However, if your business is a partnership, don’t count its partners.

Employer’s Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements

Tuesday, February 1, 2022

OSHA 300 Log (Forms 300 and 300A) must be posted from February 1-April 30.

Category: OSHA
Threshold/Trigger for Compliance: Only applies to ER with more than 10 employees – more for industry-specific hazardous industries, restaurants, constructions, etc. (Check the list to the right for clarification).
Responsible Party (Client or NPHR):

Notes and Relevant Links:
Note this only applies to employers with 10 or more employees. Many employers are exempt, you can find that list here.

Forms and details


Tuesday, February 15, 2022

Final day to pay employee bonuses that qualify toward 2020 business taxes.

Category: Tax/IRS
Threshold/Trigger for Compliance: All employers planning to pay bonuses
Responsible Party (Client or NPHR): Client’s finance team or payroll team

Notes and Relevant Links:
**Talk to your tax accountant to make sure that your bonuses qualify

941 details from (IRS)

Tuesday, March 1, 2022

Submit annual notice of creditable and/or non-creditable coverage to CMS

Category: Medicare/ERISA
Threshold/Trigger for Compliance: Entities that provide prescription drug coverage to Medicare Part D eligible individuals must disclose to CMS whether the coverage is “creditable prescription drug coverage”.  This disclosure is required whether the entity’s coverage is primary or secondary to Medicare.
Responsible Party (Client or NPHR): Client Finance Team or HR

Notes and Relevant Links:
Medicare CC Disclosure Form


Wednesday, March 2, 2022

Deadline to furnish Forms 1094-C or 1095-C to employees

Category: ACA/Health Benefits
Threshold/Trigger for Compliance: 50 employees
Responsible Party (Client or NPHR): Client Finance Team or payroll provider

Notes and Relevant Links:
Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees. Form 1094-C must be used to report to the IRS summary information for each Applicable Large Employer (ALE) Member and to transmit Forms 1095-C to the IRS. Form 1095-C is used to report information about each employee to the IRS and to the employee. Forms 1094-C and 1095-C are used in determining whether an ALE Member owes a payment under the employer shared responsibility provisions under section 4980H. Form 1095-C is also used in determining the eligibility of employees for the premium tax credit.

Affordable Care Act for Employers


Wednesday, March 2, 2022

OSHA Recordkeeping – 300A, 300, 301 submission for 2019

Category: OSHA
Threshold/Trigger for Compliance: 250 employees
Responsible Party (Client or NPHR): HR

Notes and Relevant Links:
Deadline for establishments with 250+ employees in industries covered by the OSHA recordkeeping regulation (and establishments with 20-249 employees in certain high-risk industries) to submit information from all 2019 forms: 300A, 300, and 301.


Typically end of March, but because of delays for 2019 EEO survey data and the pandemic, there is not currently an established deadline. Please check this website

Deadline to submit EEO-1 survey data selected from a payroll period from Q4 of calendar year 2019 and 2020

Category: EEOC
Threshold/Trigger for Compliance: 100 or more employees
Responsible Party (Client or NPHR):

Notes and Relevant Links:
All companies that meet the following criteria are required to file the EEO-1 report annually:

  1. Subject to Title VII of the Civil Rights Act of 1964, as amended, with 100 or more employees; or
  2. Subject to Title VII of the Civil Rights Act of 1964, as amended, with fewer than 100 employees if the company is owned by or corporately affiliated with another company and the entire enterprise employs a total of 100 or more employees; or
  3. Federal government prime contractors or first-tier subcontractors subject to Executive Order 11246, as amended, with 50 or more employees and a prime contract or first-tier subcontract amounting to $50,000 or more.
  4. Do I need to file if my company has fewer than 50 employees but does have a federal government contract worth $50,000 or more? No, your company must meet both requirements of 50 employees and the government contract worth $50,000 or more.
Saturday, April 30, 2022

Deadline to file Form 941 employer’s quarterly tax return

Category: IRS/Tax
Responsible Party (Client or NPHR): Client’s finance team or payroll team
Threshold/Trigger for Compliance: 1 or more employees

Notes and Relevant Links:
Any person or business that pays wages to an employee must file a Form 941 each quarter, and must continue to do so even if there are no employees during some of the quarters. The only exceptions to this filing requirement are for seasonal employers who don’t pay employee wages during one or more quarters, employers of household employees and employers of agricultural employees.

About Form 941, Employer’s Quarterly Federal Tax Return   


Saturday, April 30, 2022

Deadline to disclose annual funding notice to retirement plan participants, beneficiaries, labor organizations (if applicable), and PBGC (if more than $50 million underfunded). Plans with 100 or fewer participants may have additional time to furnish.

Category: ERISA/Retirement
Responsible Party (Client or NPHR): HR
Threshold/Trigger for Compliance: All employers with retirement plan

Notes and Relevant Links:

Annual Funding to Retirement Plan Participants

Friday, July 29, 2022

Deadline to disclose summary of material modifications to retirement plan participants and beneficiaries

Category: ERISA/Retirement
Responsible Party (Client or NPHR): HR
Threshold/Trigger for Compliance: All employers with retirement plan, if there were any changes made to the Summary Plan Description.

Notes and Relevant Links:

Summary of Material Modifications -error page


Sunday, July 31, 2022

Deadline to file Form 941, employer’s quarterly tax return

Category: IRS/Tax
Responsible Party (Client or NPHR): Client’s finance team or payroll team
Threshold/Trigger for Compliance: 1 or more employees

Notes and Relevant Links:

Any person or business that pays wages to an employee must file a Form 941 each quarter and must continue to do so even if there are no employees during some of the quarters. The only exceptions to this filing requirement are for seasonal employers who don’t pay employee wages during one or more quarters, employers of household employees and employers of agricultural employees

Tuesday, August 2, 2022

Deadline to file Form 5500 or the extension. The deadline may fall 7 months from the end of the plan’s calendar year and often end of July for those plans operating on regular calendar year

Category: ERISA/Retirement
Responsible Party (Client or NPHR): Client’s finance team, Third-party administrator and/or payroll team
Threshold/Trigger for Compliance: All employers with retirement plan

Notes and Relevant Links:

Form 5500 Corner

Friday, September 30, 2022

Deadline to disclose Summary Annual Report to retirement plan participants and beneficiaries (or two months after Form 5500 is due, if extension was provided)

Category: ERISA/Retirement
Responsible Party (Client or NPHR): HR
Threshold/Trigger for Compliance: All employers with retirement plan

Notes and Relevant Links:
Form 5500 Summary Annual Report 


Friday, September 30, 2022

VETS 4212 report due – only applies to federal contractors and subcontractors

Category: VETS
Responsible Party (Client or NPHR): HR
Threshold/Trigger for Compliance: Federal Contractors and Subcontractors (check the list to the below for clarification)

Notes and Relevant Links:
For the 2020 filing year the filing threshold is $150,000. VETS-4212 Federal Contractor Reporting

Monday, October 31, 2022

Deadline to file Form 941, employer’s quarterly tax return

Category: IRS/Tax
Responsible Party (Client or NPHR): Client’s finance team or payroll team
Threshold/Trigger for Compliance: 1 or more employees

Notes and Relevant Links:
Any person or business that pays wages to an employee must file a Form 941 each quarter, and must continue to do so even if there are no employees during some of the quarters. The only exceptions to this filing requirement are for seasonal employers who don’t pay employee wages during one or more quarters, employers of household employees and employers of agricultural employees

Tuesday, November 1, 2022

Enrollment begins for 2020 health insurance plans for individuals through the Marketplace

Category: ACA/Health Benefits
Responsible Party (Client or NPHR): there was nothing in the spreadsheet
Threshold/Trigger for Compliance: 1-50 employees

Notes and Relevant Links:
Official Marketplace Dates and Deadlines | HealthCare.gov

Overview of SHOP: Health insurance for small businesses

Thursday, December 1, 2022

Remind employees to submit a new Form W-4 if withholding allowances have changed or will change in the next year (i.e., change in marital status)

Category: Tax/IRS
Responsible Party (Client or NPHR): Client’s finance team or payroll team
Threshold/Trigger for Compliance:1 or more employees

Notes and Relevant Links:
About Form W-4, Employee’s Withholding Certificate (IRS)


Thursday, December 15, 2022

Deadline to disclose Summary Annual Report to retirement plan participants and beneficiaries if extension was provided

Category: ERISA/Retirement
Responsible Party (Client or NPHR): All employers with retirement plan
Threshold/Trigger for Compliance: HR

Notes and Relevant Links:
Summary Annual Report to Retirement Plan

FSA and HRA Nondiscrimination Testing

Timeframe: Always 7 months after the end of a plan year.

Relevant Links/Notes: Connect with your FSA and HRA vendor to learn more about the testing.


Planning for Benefit Open Enrollment

Timeframe: At least one month before renewal, ideally two months if possible.

Open Enrollment Benefits Guide


FTE Calculation

Timeframe: Must be completed annually (usually prior or after open enrollment).

ACA Information for Employers: Counting Full-time and Full-time Equivalent Employees


Update salaries annually for life insurance, STD, LTD

Timeframe: Do this whenever salaries are updated, usually once a year and recommend setting a calendar reminder.

Relevant Links/Notes: Life insurance carriers use each employees salaries to determine their life insurance premiums; usually carriers will only allows for updates to be within 30 days of the effective date of the change.


COBRA Notifications

Timeframe: For employers with 20 or more employees in the previous calendar year. Be sure to also check if there are any state COBRA laws that change the threshold to less than 20 employees. For Federal compliance, within 14 days of term notification must go out, in writing. Employees have up to 60 days of term to enroll. Depending on situation Employees may be able to access COBRA for 18 months or up to 24 months.

Relevant Links/Notes: It is affordable and good compliance coverage to consider having a Third Party Administrator (TPA) in place to manage this.

COBRA Notifications


Form 5500

Timeframe: July 31st – Deadline to file Form 5500 (Retirement plan), annual return/report of employee benefit plan, unless applying for extension to 10/15/20.

Instructions for completing Form 5500


Form 8955-SSA

Timeframe: July 31st – Deadline to file Form 8955-SSA, annual statement identifying participants with deferred vested benefits.

Information about Form 8955 SSA


Retirement Plan Universal Availability Notice to all staff

Timeframe: Annually – All employers with a retirement plan.

Relevant Links/Notes: Under this rule, if any employee of the employer maintaining the 403(b) may participate, then all of the employer’s employees must be given the opportunity to participate

Issue Snapshot – 403(b) Universal Availability Requirement


Medicare Part D Notifications

Timeframe: October 15 of every year; 1 or more employees (requires employers that offer a prescription drug coverage).

Relevant Links/Notes: Employer is only required to send to all Medicare-eligible participants (including COBRA participants and eligible dependents), but usually just sends to all participants. This notification indicates whether the plan’s prescription drug coverage is creditable or non-creditable with Medicare prescription drug coverage.

Creditable Coverage Disclosure Form

What is creditable coverage?


Retirement Plan Distribution of Summary Annual Report (after submission of 5500)

Timeframe: The Retirement plan Summary Annual Report (SAR) must be provided within nine months from the close of the plan year (no later than September 30 for calendar year plans); plus a two-month extension if an extension was filed. The SAR should be distributed to all participants of the plan during the year for which the plan information is being reported.

Summary Annual Report


Safe Harbor Notice to all staff (Retirement plan) – generated by the vendor – needs to be passed on to employees via mail or email

Timeframe: The notice must be provided to eligible employees between 30 to 90 days prior to the start of the plan year.

Relevant Links/Notes: ERISA Requirements for meeting guidelines for electronic delivery of retirement plan notices


PCORI Fees (for HRAs & self-funded medical plans)

Timeframe: Payment is due by July 31 following the end of the calendar year in which the plan year ended; The Form 720 and fees are due on July 31 of the calendar year following the last day of the plan year. For example, if your medical plan year ended in 2021, your Form 720 is due by July 31, 2022.

Relevant Links/Notes: Under the ACA, the Patient-Centered Outcomes Research Institute (PCORI) emerged to support clinical effectiveness research. PCORI is funded by fees paid by certain health insurers and sponsors of self-insured health plans. Its purpose is to fund research that can help patients and those who care for them make better-informed decisions about the health care choices they face every day.

PCORI Fees FAQs-IRS

Patient-Centered Outreach Research Institute Filing Due Dates and Applicable Rates


DC Paid Family Leave Notification

Timeframe: At least once a year

Relevant Links/Notes: Information on Paid Family Leave in the District of Columbia


Mid-Year FSA Non-Discrimination Testing

Timeframe: In the middle of the plan year

Relevant Links/Notes: It is recommended that employers do one test mid-plan year in order to determine whether additional steps must be taken before the end of the plan year so that the plan passes the nondiscrimination tests by the end of the plan year.


Deadline to furnish Forms 1094-C or 1095-C to employees

Timeframe: Tuesday, March 2, 2021

Relevant Links/Notes: Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees. Form 1094-C must be used to report to the IRS summary information for each Applicable Large Employer (ALE) Member and to transmit Forms 1095-C to the IRS. Form 1095-C is used to report information about each employee to the IRS and to the employee. Forms 1094-C and 1095-C are used in determining whether an ALE Member owes a payment under the employer shared responsibility provisions under section 4980H. Form 1095-C is also used in determining the eligibility of employees for the premium tax credit.

Affordable Care Act Tax Provisions for Employers


Deadline to disclose annual funding notice to retirement plan participants, beneficiaries, labor organizations (if applicable), and PBGC (if more than $50 million underfunded) – plans with 100 or fewer participants may have additional time to furnish

Timeframe: Friday, April 30, 2021

Relevant Links/Notes: All employers with retirement plan.

Retirement Topics – Notices


Deadline to disclose summary of material modifications to retirement plan participants and beneficiaries

Timeframe: Thursday, July 29, 2021

Relevant Links/Notes: All employers with retirement plan, if there were any changes made to the Summary Plan Description

Summary of Material Modifications


Deadline to file Form 5500 or the extension. The deadline may fall 7 months from the end of the plan’s calendar year, and often end of July for those plans operating on regular calendar year

Timeframe: Monday, August 2, 2021

Relevant Links/Notes: All employers with retirement plan

IRS Form 5500 Corner 


Deadline to disclose Summary Annual Report to retirement plan participants and beneficiaries (or two months after Form 5500 is due, if extension was provided)

Timeframe: Thursday, September 30, 2021

Relevant Links/Notes: All employers with retirement plan

What Is a SAR, and When Must It Be Provided?


Enrollment begins for 2020 health insurance plans for individuals through the Marketplace

Timeframe: Monday, November 1, 2021

Relevant Links/Notes: 1-50 employees

Official Marketplace Dates and Deadlines | HealthCare.gov

Overview of SHOP: Health insurance for small businesses


Deadline to disclose Summary Annual Report to retirement plan participants and beneficiaries if extension was provided

Timeframe: Wednesday, December 15, 2021

Relevant Links/Notes: All employers with retirement plan

What Is a SAR, and When Must It Be Provided?

Notice or Action ItemDetailsApplicable ToProvided by / Provided toDelivered by Date (Timing)
Summary of Benefits & Coverage (SBC)Summary of covered benefits. It also provides examples of how plan will pay benefits in specific circumstances. Glossary is of common health plan terms.All healthcare plansPlan sponsor or carrier/ Provides to all participants and eligible employees   Most carriers are preparing SBCs but requiring plan sponsors to actually provide them to participantsWith Open Enrollment materials; also at initial enrollment, within 7 business days after requested, within 90 days after HIPAA special enrollment, if auto re-enrollment at least 30 days before 1st of Plan Year
Summary Plan Description (SPD) for Retirement and Welfare Benefit Plans
Summary for informing participants about their plan and how it operates. Must be written for average participate to understand.Retirement plans Plan sponsor/Employer to provide to all participants and/or beneficiaries.Automatically to participants upon 90 days of becoming covered by the plan. Updated SPDs must be provided every five years, otherwise every 10 years or upon request by participants
Women’s Health and Cancer Rights ActInforms participants about benefits covering mastectomies and related services and how to get detailed information on available benefitsAll plansPlan Administrator (can be delegated to the carrier)/Send to all plan participantsAnnually & upon initial enrollment/usually sent at Open Enrollment
HIPAA Notice of Special Enrollment RightsTells all eligible employees what circumstances give rise to special mid-year enrollment rights (even if they do not enroll)All plansPlan Administrator (Sponsor), can be delegated to Carrier/ Send or give to eligible employeesInitial Eligibility and each Open Enrollment; and also must be in SPD
CHIP Notice – Medicaid and Children’s Health Insurance ProgramInforms employees about possible state financial assistance for health insurance coverage.All plans, if participants reside in a state with CHIP financial assistancePlan sponsor/Send to all eligible employees in states listed on the CHIP Notice. Note that California no longer is.Annually, before beginning of plan year/recommend to include with Open Enrollment materials; and upon initial eligibility
Newborns’ and Mothers’ Health Protection ActExplains federal and state hospitalization time provisions for newborns and mothersAll plansMust be in SPD/Often sent by Plan Administrator or carrier/ Send to all plan participantsMust include in SPD/May want to send annually with Open Enrollment materials
HIPAA Privacy Notice (Carrier’s Notice, or self-insured Plan’s Notice, or Employer’s Notice for plan overall)Tells plan participants about their HIPAA Privacy rights, the plan’s Privacy obligations, and the contact information for the Privacy Official if a participant wants to file a complaintAll plansInsured plan: Carrier must send to all plan participants if employer does not get Protected Health Information (PHI). -If employer does get PHI it must also have its own separate Privacy Notice.  Self-funded plan: Employer or TPA must send to all plan participantsGeneral distribution rules:  • At initial enrollment; & • If relevant information changes; & • Upon request; & • Every 3 years must notify of right to request new Notice.
Exchange Notice (Notice of Coverage Options)Tells employees about Health Insurance Exchanges/Marketplace; that employees might be eligible for federal subsidies; info about employer coverage, if availableAll employersEmployers/ Provide Notice to all employees (full-time & part-time, whether eligible for coverage or not). Can use Model Notices issued by DOLWithin 14 days of date of hire, must give to all employees. Can also include with open enrollment materials and when an employee terminates
Wellness Program HIPAA disclosures – Applies only for certain types of Wellness ProgramsTells eligible individuals they can satisfy an alternate standard if they are medically unable to meet Wellness Program’s standard that is related to a health factor.Wellness programs with a reward or penalty that affects employee’s cost for coverage under the GHP & requires achievement of performance standardsPlan administrator/send to all plan participantsAnnually, at open enrollment; and prior to or at offering of Wellness Program
Wellness Program  EEOC NoticeTells individuals what information will be collected, how it will be used, who will receive it and how it will be kept confidential.Wellness programs that collect EE health information (e.g., Health Risk Assessments) or require medical exams or lab testsERs subject to the Americans with Disabilities Act (ADA) (ERs with at least 15 EEs)/ Send to all employees eligible to participateBy first day of 2020 plan year. Thereafter, participants must receive it (annually) before providing any health information, and with enough time to decide whether to participate in the program.
General Notice of Pre-existing Condition ExclusionExplains the plan’s Pre-Ex limit provision and how prior creditable coverage can reduce the limitation periodSmall insured plans that were allowed to renew as non-PPACA-compliantMost plans will no longer provide this notice because will no longer have pre-existing condition exclusions after 2014 PYIf must provide this Notice, do so at initial enrollment and open enrollment; also, must be in SPD
Patient Protection “Provider Choice” DisclosureTells participants they can designate a pediatrician as primary care provider (PCP) and that no referral is required to see an OB-Gyn provider.NON-grandfathered plans with PCP selection requirement and/or network providers and facilitiesCarrier or Plan/ Send or give notice to all participantsAnnually, with carrier’s Certificate of Coverage; and upon initial enrollment, and whenever Plan sponsor provides SPD
HIPAA/HITECH Breach Notice (if breach involved more than 500 individuals)Notifies affected participants and Health and Human Services (HHS) that there was a breach of Protected Health Information (PHI) during the prior 60 daysPlans that had a breach of PHI during the past 60 daysPlan sponsor/ Must provide notice to Affected Plan participants (directly) and HHS (on HHS website)Without unreasonable delay & not more than 60 days after discovery of breach
HIPAA/HITECH Breach Notice (if breach involved 500 or fewer individuals)Notifies affected participants & Health and Human Services (HHS) that there was a breach of Protected Health Information (PHI)Plans that had a breach of PHI (During the past plan year for notice to HHS; During past 60 days for notice to participants)Plan sponsor/Must provide notice to Affected Plan participants (directly) and HHS (on HHS website)Notice to HHS: Within 60 days after end of plan year. Notice to affected participants: without unreasonable delay & not more than 60 days after discovery of breach
Enrollment begins for 2022 health insurance plans for individuals through the Marketplace

Notice and Reporting Disclosure Guides

Retirement Topics – Notices

Retirement Plan Reporting and Disclosure Requirements