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PrintThe 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 an employer deferred paying the employer's share of social security tax in 2020, 50% of the employer share of social security tax is due by January 3, 2022, and the remainder by January 3, 2023. Payments or deposits made before January 3, 2022, are first applied against the first 50% of the deferred employer share of social security tax, and then applied against the remainder of the deferred payments.
Payment of deferred employee share of social security tax from 2020
If an employer deferred withholding and payment of the employee's share of social security tax on wages and compensation between September 1 and December 31, 2020, the employer must withhold and pay those taxes no later than January 3, 2022.
Printer-friendly Compliance Calendar: 2021 | 2022
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Aug 01 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Employers must file quarterly tax returns (Form 941) for the second quarter of 2022. 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 on time have until August 10 to file.)
VIEW MOREIf 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 2021. 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 2022 but less than $2,500 for the second quarter.
Shortfall deposits by semi-weekly depositors for deposits made July 1 to 7 for June liabilities.
Shortfall deposits or payments by monthly depositors for deposits made May 16, June 15, and July 15.
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Aug 03 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 27, 28, and 29 if semi-weekly depositor.
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Aug 05 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 30 and 31, and August 1, and 2 if semi-weekly depositor.
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Aug 10 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 3, 4, and 5 if semi-weekly depositor.
VIEW MOREFile Form 941 to report social security, Medicare, and withheld income tax for the second quarter of 2022. Only for employers that deposited the tax in full and on time.
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Aug 12 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 6, 7, 8, and 9 if semi-weekly depositor.
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Aug 15 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in July if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in July.
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Aug 17 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 10, 11, and 12 if semi-weekly depositor.
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Aug 19 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 13, 14, 15, and 16 if semi-weekly depositor.
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Aug 24 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 17, 18, and 19 if semi-weekly depositor.
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Aug 26 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 20, 21, 22, and 23 if semi-weekly depositor.
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Aug 31 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 24, 25, and 26 if semi-weekly depositor.