One of the many tasks of your HR team is ensuring filing deadlines are met for a wide range of local, state, and federal forms. It’s also important for HR teams to be up to date on the latest laws and regulations impacting your organization. In our comprehensive HR compliance calendar for 2025, we list all of the essential filing deadlines, payment due dates, and action items for your team.
Why Staying Ahead of HR Deadlines Matters
As an employer, meeting HR deadlines is crucial for maintaining compliance. By staying on top of your HR compliance calendar, you can avoid costly penalties to ensure your business runs smoothly and your bottom line and reputation remain healthy. Missing deadlines for tax filings, wage adjustments, and benefits can result in penalties, legal consequences, and administrative headaches. Plus, staying ahead of HR deadlines instills a sense of trust and confidence in your workforce by ensuring accurate payroll and tax documentation.
Month-by-Month Breakdown of Key HR Dates
Proactively managing deadlines can help HR teams plan effectively and avoid last-minute stress. With our 2025 human resources calendar, meeting deadlines is made easy.
January
- January 1
- Check for new minimum wage adjustments: Many states and localities update their minimum wage laws at the start of the year, so ensure your payroll is accurate and compliant with applicable rates.
- January 31:
- Small Employer’s Annual Federal Tax Return (Form 944) due: Small employers who are eligible for annual payroll tax reporting must file Form 944 instead of quarterly Form 941.
- W-2 & 1099 distribution deadline: Distribute W-2 Forms to all employees and 1099-NEC forms to all independent contractors for tax reporting.
- File Forms W-2 and W-3 with Social Security Administration: Submit W-2 and W-3 (Transmittal Form) to the SSA to report employee wages and taxes withheld.
- Quarterly Forms 941 and 720 due: If applicable, file Form 941 (Quarterly Federal Tax Return) and Form 720 (Excise Tax Return)
- Forms 1095-B & 1095-C delivered to employees: Administer Forms 1095-B and C to employees (ACA-related health coverage forms) to employees for tax reporting.
- Form 1099-NEC sent to IRS & workers: File Form 1099-NEC to report non-employee compensation of $600 or more to the IRS and contractors.
- Annual Form 940 due: If quarterly FUTA taxes weren’t paid when due, annual filing is required by this deadline.
- IRS Form 943: Agricultural employers must file this form to report wages and employment taxes for farmworkers.
February
- February 1:
- Post OSHA Form 300A: Employers must display the annual summary of work-related injuries and illnesses that occurred in the prior year in a visible area of the workplace.
- February 10:
- Annual Form 940 due: If quarterly FUTA taxes were paid when due, Form 940 must be filed by this deadline.
- February 14:
- PBJ Reports due: Payroll-Based Journal (PBJ) reports for long-term care facilities must be submitted to the Centers for Medicare and Medicaid Services (CMS) for compliance.
- February 14:
- W-4 changes due: Employees claiming exemption from withholding must submit Form W-4 to maintain exemption status.
- February 17:
- Presidents’ Day
- Form 1099-MISC: If amounts are reported in boxes 8 & 10, Form 1099-MISC must be sent to recipients.
- February 28:
- ACA forms paper filing deadline, including Form 1095-C: Employers filing their ACA forms by paper must submit to the IRS by this date.
- Paper form 1099-MISC due: Employers reporting miscellaneous income payments by paper must file by this date.
- File Form 8027: Large food and beverage establishments must report allocated tips and wages using this form.
- Submit Form 1094-B or 1094-C (if paper filing): Transmittal forms accompanying ACA reporting forms must be sent to the IRS.
March
- March 1:
- Form M-1 filing deadline: Multiple Employer Welfare Arrangements (MEWAs) that provide health benefits to employees of multiple employers must file this form.
- March 2:
- OSHA Form 300A (Injury Filing) due: Applicable employers must electronically submit a workplace illness and injury summary using this form.
- March 3:
- ACA Form 1095 B/C distribution deadline: Employers must provide employees with these health coverage forms if they have not been distributed by January 31.
- March 17:
- S-Corp (Form 1120-S) & Partnership (Form 1065) Tax Returns due: S-Corps and partnerships must file their federal tax returns or request an extension.
- March 31:
- End of Q1: End of the first quarter, where payroll and compliance reviews may be necessary.
- 1094-C, 1095-C, 1099 & 8809 e-filing deadline: ACA forms and 1099s must be electronically filed by this date.
- Form 1099-NEC due: If reporting NEC in Box 7, Form 1099-NEC must be filed by this date.
- EEO-1 Reporting & Filing Data: Large employers and federal contractors must submit workforce demographic data by this date.
- 1099-MISC paper forms due: If filing by paper, 1099_MISC forms are due.
April
- April 1:
- Forms 1095-B, 1095-C e-filing deadline: ACA reporting forms must be electronically filed to the IRS.
- Submit Form 1094-B or 1094-C if filing electronically: Transmittal forms accompanying ACA forms must be e-filed.
- April 15:
- Tax Day: This date marks the deadline for filing individual and business tax returns (or requesting an extension)
- April 30:
- Quarterly Forms 941 & 720 due: Employers must file Q1 employment and excise tax returns.
- OSHA Summary comes down: Employers can remove OSHA Form 300A postings in their workplace.
May
- May 15:
- Non-Profit Tax Returns deadline, including Form 990: For tax-exempt organizations with a fiscal year matching the calendar year, this form must be filed to maintain tax-exempt status.
- May 20:
- International HR Day: Recognize your HR team and their contributions to your organization.
June
- June 30:
- End of Q2: Employers should review payroll, benefits, and compliance for the second quarter.
July
- July 31:
- Form 5500 filing deadline: Employee benefit plans subject to Employee Retirement Income Security Act (ERISA) regulations must be filed.
- Quarterly Forms 941 and 720 Due: Q2 employment and excise tax returns must be filed.
August
- August 14:
- PBJ Reports due: Payroll-Based Journal (PBJ) reports for long-term care facilities must be submitted to the Centers for Medicare and Medicaid Services (CMS) for compliance.
September
- September 1:
- National Payroll Week begins: Celebrate the contributions and importance of your payroll team.
- September 30:
- End of Q3: Review payroll, benefits, compliance, and PTO balances before Q4.
- Summary Annual Reports due for calendar year plans: If no extension is granted for Form 5500, annual benefit plan summaries must be distributed.
- PTO Check: Remind employees to check PTO balances before Q4.
October
- October 3:
- QSEHRA Notice deadline: Small employers offering a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) plan must notify employees at least 90 days before the plan year starts.
- October 14:
- Medicare Part D Notice of Creditable Coverage Delivery: Employers providing prescription drug coverage must notify Medicare-eligible employees if their coverage is creditable.
- October 31:
- Quarterly Forms 720 and 941 due: Q3 employment and excise tax returns are due.
November
- November 1:
- Benefits Open Enrollment begins: Inform employees that the annual enrollment period for benefits opens.
- November 14:
- PBJ Reports Due: Payroll-Based Journal (PBJ) reports for long-term care facilities must be submitted to the Centers for Medicare and Medicaid Services (CMS) for compliance.
December
- December 31:
- End of Q4: Year-end payroll, tax, and benefits should be finalized to ensure compliance.
Tips for Staying Organized
There are a lot of responsibilities HR departments must adhere to on every year’s HR compliance calendar. To stay organized, consider these tips.
Leverage Technology
Take advantage of HR management solutions to automate tax filings, payroll processing, benefits administration and more. With intuitive tech, you can generate alerts for upcoming compliance requirements to ensure you’re abiding by all applicable laws and regulations.
Build a Compliance Calendar
Create an HR compliance calendar for 2025 to ensure you never miss a filing deadline or payment due date. HR software can help you and your team set reminders in advance for key dates. In addition, taking advantage of a solution like a Compliance Library ensures you always have the most current employer forms for employees.
Partner with Specialists
Turn to professionals to outsource HR and payroll processes, such as Experian Employer Services. As an extension to your team, HR specialists can automate everything from onboarding and offboarding employees to ensuring tax withholding compliance and accurate I-9 administration. Offload the burden of time-consuming administrative tasks to free up valuable time to focus on other areas of your business.
Stay Ahead with Compliance: Simplify HR Management in 2025
Staying up to date with the latest deadlines and filing requirements can be difficult for any HR department. With our 2025 human resources calendar, you’ll have all the necessary dates to refer to throughout the year to ensure all forms are filed on time and you maintain compliance. When looking for a trusted workforce management partner, look no further than Experian Employer Services.