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

Tuesday, January 31, 2023

Deadline to deposit all taxes and file Form 941 reporting on social security, Medicare taxes and income taxes on wages for Q4 of 2022. 

Agency: Tax/IRS
Threshold/Trigger for Compliance: 1 or more employees
Responsible Party: 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.

Notes and Relevant Links:

If tax liability is less than $2,500 for 2022 you can pay all taxes due at the time of filing Form 941 for Q4 2022.

2/10/23 — Extended deadline to file Form 941 for Q4 2022 if you have deposited all taxes due on time.

941 details from IRS


Tuesday, January 31, 2023

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

W-2: Employer with 1 or more employees Form 1099-NEC: if you made payments that meet the following 4 criteria:

-You made the payment to someone who is not your employee;
-You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations);
-You made the payment to an individual, partnership, estate or in some cases, a corporation; and
-You made payments to the payee of at least $600 during the year.

Notes and Relevant Links:

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

Instructions for Forms 1099-MISC and 1099-NEC


Tuesday, January 31, 2023

Deadline to file Form W-3 and Form 1099-NEC with the IRS (electronic and paper).

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

W-3 Form: Anyone required to furnish Form W-2 must file Form W-3 along with Copy A of all Forms W-2.

1099-NEC: Anyone required to furnish Form 1099-NEC must file it with IRS.

Notes and Relevant Links:

About Form W-3, Transmittal of Wage and Tax Statements

About Form 1099-NEC, Nonemployee Compensation


Tuesday, January 31, 2023

Deadline to file Form 945 to report withheld federal income tax from nonpayroll payments.

Category: Tax/IRS
Threshold/Trigger for Compliance: Employers who withheld or are required to withhold federal income tax (including backup withholding) from nonpayroll payments.
Responsible Party (Client or NPHR): Client’s finance team or payroll team

Notes and Relevant Links:
Nonpayroll payments include pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities; voluntary withholding on certain government payments; and backup withholding.

About Form 945, Annual Return of Withheld Federal Income Tax


Tuesday, January 31, 2023

Deadline file 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: Employers subject to FUTA tax must file if:

– You paid wages of $1,500 or more to employees in any calendar quarter during 2020 or 2021
– You had one or more employees for at least some part of a day in any 20 or more different weeks in 2020 or 20 or more different weeks in 2021. (Count all full-time, part-time, and temporary employees.)

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.

2/10/2023 – Extended deadline to file Form 940 for Q4 2022 if you have deposited all taxes due on time.

Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return

Wednesday, February 1, 2023

Employers must complete and post OSHA Forms 300 and 300A for employees viewing between February 1-April 30 each year.

Category: OSHA
Threshold/Trigger for Compliance: Employs 10 or more employees throughout the previous calendar year, as well establishments classified in certain industries of any size (construction, etc).
Responsible Party (Client or NPHR): HR

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 28, 2023

Deadline to file paper Forms 1094-C and 1095-C or Forms 1094-B and 1095-B with IRS.

Category: ACA/IRS
Threshold/Trigger for Compliance: Self-insured small employers: Under 50 employees in previous year. Applicable large employers: Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year.
Responsible Party (Client or NPHR): Client’s finance team or HR

Notes and Relevant Links:
Large employers must file a Form 1095-C and Form 1094-C with the IRS annually.
Small self-insured employers must file and furnish Form 1094-B and Form 1095-B with the IRS annually.

If filing forms electronically deadline extended to March 31, 2023.

Affordable Care Act Tax Provisions for Employers

Thursday, March 2, 2023

Some employers are required to electronically submit information from their Form 300A Summary to OSHA.

Category: OSHA
Threshold/Trigger for Compliance: Employers with 250+ employees in industries covered by the OSHA recordkeeping regulation (and establishments with 20-249 employees in certain high-risk industries).
Responsible Party (Client or NPHR): HR

Notes and Relevant Links:

To see if your establishment is required to submit the information, visit here.
OSHA Injury and Illness Recordkeeping and Reporting Requirements


Thursday, March 2, 2023

Deadline to furnish Forms 1095-B or 1095-C to employees.

Category: ACA/IRS
Threshold/Trigger for Compliance: Self-insured small employers: Under 50 employees in previous year. Applicable large employers: Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year.
Responsible Party (Client or NPHR): Client Finance Team or HR

Notes and Relevant Links:
A copy of the 1095B or 1095-C form, or a substitute form with the same information, must be provided to each full-time employee.

Affordable Care Act Tax Provisions for Employers

Saturday, April 1, 2022

The 2022 EEO-1 Component 1 data collection is tentatively scheduled to open.

Category: EEOC
Responsible Party (Client or NPHR): Client’s finance team or HR
Threshold/Trigger for Compliance: Employers who are: 1. with 100 or more employees; or 2. with fewer than 100 employees if owned by or corporately affiliated with an enterprise employing a total of 100 or more employees; or 3. Federal government prime contractors or first-tier subcontractors with 50 or more employees and a prime contract or first-tier subcontract amounting to $50,000 or more.

Notes and Relevant Links:
You do not need to file if you have fewer than 50 employees but do have a federal government contract worth $50,000 or more.

EEO-1 Component 1 Data Collection

Monday, May 1, 2023

Deadline to file Form 941 reporting on social security and Medicare taxes and income taxes on wages for Q1 of 2023.

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:
You do not need to file if you have fewer than 50 employees but do have a federal government contract worth $50,000 or more.

About Form 941, Employer’s Quarterly Federal Tax Return

Monday, July 31, 2023

Deadline to file Form 941 reporting on social security and Medicare taxes and income taxes on wages for Q2 of 2023.

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:

None


Monday, July 31, 2023

Issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans will file annually Form 720, Quarterly Federal Excise Tax Return, to report and pay the PCORI fee. The Form 720 will be due on July 31 of the year following the last day of the policy year or plan year.

Category: Tax/IRS
Responsible Party (Client or NPHR): Client’s finance team
Threshold/Trigger for Compliance: Applicable self-insured health plans with plan years ending after September 30, 2012, and before October 1, 2029.

Notes and Relevant Links:

Issuers and plan sponsors who are required to pay the PCORI fee but are not required to report any other liabilities on a Form 720 will be required to file a Form 720 only once a year.
Issuers and plan sponsors who are required to pay the PCORI fee as well as other liabilities on a Form 720 will use their Form 720 for the 2nd quarter to report and pay the PCORI fee that is due July 31. Only one Form 720 should be filed for each quarter.

Patient-Centered Outcomes Research Trust Fund Fee (IRC 4375, 4376 and 4377)

About Form 720, Quarterly Federal Excise Tax Return

Saturday, September 30, 2023

The VETS-4212 filing season begins August 1 and ends September 30.

Category: VETS
Responsible Party (Client or NPHR): HR
Threshold/Trigger for Compliance: Employers who currently have a Federal contract or subcontract for $150,000 or more, or a contract for between $100,000 and $149,999.99 that was entered into on or before October 1, 2015.

Notes and Relevant Links:

Contractors and subcontractors whose contract meets the criteria are required to report annually on their affirmative action efforts in employing veterans. Data reported through form VETS-4212 is used by OFCCP in compliance evaluations.
VETS-4212 Federal Contractor Reporting

Tuesday, October 31, 2023

Deadline to file Form 941 reporting on social security and Medicare taxes and income taxes on wages for Q3 of 2023.

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:
None

Friday, December 1, 2023

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)

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


Summary Plan Description (SPD)

Timeframe: Within 90 days of coverage. An updated SPD must be furnished every 5 years if the plan is amended or every 10 years if it is not. A notice or new SPD must be provided when there is a material change to the plan.

Relevant Links/Notes:Tells participants what the plan provides and how it operates. It provides information on when an employee can begin to participate in the plan and how to file a claim for benefits.


Prescription Drug Data Collection (RxDC) reporting

Timeframe: By December 27, 2022 all plans are required to annually submit to The Centers for Medicare & Medicaid Services (CMS) a report detailing the plan’s prescription drug usage.

Relevant Links/Notes: Added as part of the Consolidated Appropriations Act, 2021. Many group health plan vendors (insurers, third-party administrators, pharmacy benefit managers, etc.) have proactively contacted plan sponsors to assure them that the vendor will report at least some of the information on the plan’s behalf. However, not all vendors are willing to accept responsibility for the RxDC reporting requirements.

Prescription Drug Data Collection (RxDC)


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: Within a reasonable period before the beginning of each plan year. In general, the law considers notices timely if the employer gives them to employees:
At least 30 days (and no more than 90 days) before the beginning of each plan year in the year an employee becomes eligible, generally no earlier than 90 days before the employee becomes eligible and no later than the eligibility date.

Relevant Links/Notes: For plan years beginning after December 31, 2019, the SECURE Act eliminated the safe harbor notice requirement for nonelective safe harbor plans. Employees must still able to make or change an election at least once per year.

ERISA Requirements for meeting guidelines for electronic delivery of retirement plan notices

Notice Requirement for a Safe Harbor 401(k) or 401(m) Plan


401K Discrimination testing

Timeframe: These tests are often completed soon after the close of the year so test correction and tax deduction deadlines are not missed.

Relevant Links/Notes: Each year, 401(k) plans must pass certain IRS-mandated nondiscrimination tests to confirm Highly-Compensated Employees (HCEs) do not disproportionately benefit and no IRS contribution limits are exceeded.


Summary of Material Modifications

Timeframe: Must be furnished within 210 days after the close of the plan year in which the modification was made.

Relevant Links/Notes: All employers with applicable healthcare and retirement plans, if there were any changes made to the Summary Plan Description.

Notice or Action ItemDetailsApplicable ToProvided by / Provided toDelivered by Date (Timing)
Summary of Benefits & Coverage (SBC) The SBC is a uniform template that uses clear, plain language to summarize key features of the plan, such as covered benefits, cost-sharing provisions and coverage limitations.Group healthcare plansWith fully insured plans the insurance carrier will generally provide the SBC but the plan administrator is jointly responsible. For self-funded plans, the plan administrator (typically the employer) must provide the SBC/to all participants and beneficiaries.With initial application materials, at renewal, upon special enrollment and upon request.
Mental Health Parity and Addiction Equity Act (MHPAEA) Criteria for Medically Necessary Determination NoticeNotice must provide the criteria for medically necessary determinations with respect to mental health/substance use disorder benefits.All group health plans subject to MHPAEAEmployer/to any current or potential participant.Notice must be provided to any current or potential participant, beneficiary upon request.
Women’s Health and Cancer Rights ActTo inform of the availability of coverage under the health plan for reconstructive surgery and other related items and procedures following a mastectomy.Group health plans that provide coverage for mastectomy benefits.Plan administrator/all participants and beneficiaries under the health plan.Upon initial enrollment and annually. Recommend to include with Open Enrollment materials.
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 group health plans.Plan administrator/employees eligible to enroll in a group health plan.At or before the time an employee is initially offered the opportunity to enroll in the health plan. Although there is no requirement to distribute the notice annually we recommend providing with Open Enrollment materials.
CHIP Notice – Medicaid and Children’s Health Insurance ProgramTo inform employees that they may be eligible for premium assistance from through CHIP or Medicaid state programs.Group health plans in states that provide CHIP/Medicaid premium assistance.Plan administrator/all employees, regardless of enrollment status. (Best practice: Provide the notice to all employees).Upon initial enrollment and annually. Recommend to include with Open Enrollment materials.
Newborns’ and Mothers’ Health Protection ActStatement describing the plan’s required minimum hospital length of coverage in connection with childbirth for the mother and newborn child.Group health plans that provide maternity or newborn infant coverage.Plan administrator/employees eligible to enroll in a group health plan.Required to be included in the health plan SPD. There is not an annual notification requirement.
HIPAA Privacy Notice (Carrier’s Notice, or self-insured Plan’s Notice, or Employer’s Notice for plan overall)Tells participants about the plan’s use and disclosure of protected health information (PHI).All self-insured health plans.Plan administrator and or insurer/all employees covered under the plan. 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)The notice informs employees informing the employee of the existence of the Marketplace, the potential availability of a tax credit and that an employee may lose
the employer contribution if the employee purchases a qualified health plan. Model notices are available here.
Employers subject to the Fair Labor Standards Act (FLSA).Employers/ 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 ProgramsNotice to employees informing them what information will be collected, how it will be used, who will receive it, and what will be done to keep it confidential.For group health plans
offering a health
contingent wellness
program in order to
obtain a reward.
Wellness program provider may give the notice but employer is ultimately responsible/all employees eligible to participate.Employees should receive the notice before providing any health information and with enough time to decide whether to participate in the program. There is no explicit requirement in the EEOC guidance to distribute the notice annually.
Medicare Part D Notice of Creditable (or Non-Creditable) CoverageTo inform whether the employer-sponsored group health plan’s prescription drug coverage covers as much as Medicare Part D.Group health plans with prescription drug coverage.Plan administrator/Medicare Part D eligible individuals. (Best practice: Provide the notice to all employees because will not know all individuals seeking to enroll in the employer’s plan).Annually no later than 60 days from the beginning of a plan year (contract year, renewal year), within 30 days after termination of a prescription drug plan or within 30 days after any change in creditable coverage status.
Patient Protection “Provider Choice” DisclosureEffective as of the first plan year beginning on or after January 1, 2022, the CAA has extended this notice requirement to also include grandfathered plans.Employers sponsoring a group health plan with options that require designation of a primary care provider (e.g., HMOs).Plan sponsor/all participants and beneficiaries under the health plan.Notice must be provided with the Summary Plan Description or any other similar description of benefits. There is no requirement to distribute the notice annually.
Posting of Transparency in Coverage Machine-Readable FilesStarting July 1, 2022 machine-readable files that disclose information such as negotiated rates for items and services between the plan and providers must be. Employers sponsoring a self-insured medical plan.Employers without a public website for the group health plan may post the files on the administrator’s public website.Posted on a publicly accessible website for the group health plan. There is not an annual notification requirement.
Michelle’s Law Enrollment NoticeMichelle’s Law requires plans not to terminate coverage of dependent students on medically necessary leave of absence.To group plans that provide dependent coverage beyond age 26.Employer/to employees.Notice must be included with any notification regarding a requirement for certification of student status for coverage under the plan.

Notice and Reporting Disclosure Guides

Retirement Topics – Notices

Retirement Plan Reporting and Disclosure Requirements