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 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: 2020 | 2021
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Dec 31 2020
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Dec 01 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 24, 25, and 26 if semi-weekly depositor.
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Dec 03 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 27, 28, 29, and 30 if semi-weekly depositor.
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Dec 08 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 1, 2, and 3 if semi-weekly depositor.
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Dec 10 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 4, 5, 6, and 7 if semi-weekly depositor.
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Dec 15 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 8, 9, and 10 if semi-weekly depositor.
VIEW MOREDeposit social security, Medicare, and withheld income tax for payments in November if monthly depositor.
For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in November.
Shortfall deposits by semi-weekly depositors for deposits made November 1 to 30.
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Dec 17 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 11, 12, 13, and 14 if semi-weekly depositor.
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Dec 22 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 15, 16, and 17 if semi-weekly depositor.
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Dec 27 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 18, 19, 20, and 21 if semi-weekly depositor.
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Dec 29 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 22, 23, and 24 if semi-weekly depositor.
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Dec 31 2021