Compliance Calendar

The Compliance Calendar contains important payroll filing dates and information every payroll professional needs to know during the current calendar year such as:

Filing dates for Forms W-2 and 941
When to distribute Forms W-2, 1095-C, and 1099-MISC

It also includes deposit due dates for important payments as well as the dates within which employers may make lawful shortfall deposits.

Note – Social Security Tax Deferrals from 2020:
Payment of deferred employer share of social security tax from 2020
If the employer deferred paying the employer share of social security tax or the railroad retirement tax equivalent in 2020, 50% of the deferred amount of the employer share of social security tax was due by January 3, 2022. The remaining 50% of the deferred amount of the employer share of social security tax is due by January 3, 2023. Payments or deposits made before January 3, 2022, were first applied against the payment due by January 3, 2022, and then applied against the payment due on January 3, 2023. See the employment tax return for more information, including how to pay the deferred amount.

Printer-friendly Compliance Calendar: 2022 | 2023

Deposit Social Security, Medicare, and Withheld Income Tax

31 July, 2023, 12 AM-11 59 PM

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Employers must file quarterly tax returns (Form 941) for the second quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that have deposited all of the tax timely, properly, and in full have until August 10 to file.).

If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2022. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

Deposit FUTA tax owed through June if more than $500.

Certain small employers must deposit any undeposited tax if the employer's tax liability is $2,500 or more for 2023 but less than $2,500 for the second quarter.

Shortfall deposits or payments by semi-weekly depositors for deposits made July 3 to 6 for June liabilities.

Shortfall deposits by monthly depositors for deposits made May 15, June 15, and July 17.