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: 2021 | 2022
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Jun 02 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 25, 26, and 27 if semi-weekly depositor.
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Jun 03 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 28, 29, 30, and 31 if semi-weekly depositor.
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Jun 08 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 1, 2, and 3 if semi-weekly depositor.
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Jun 10 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 4, 5, 6, and 7 if semi-weekly depositor.
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Jun 15 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 8, 9, and 10 if semi-weekly depositor.
VIEW MOREDeposit social security, Medicare, and withheld income tax for payments in May if monthly depositor.
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For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in May.
Shortfall deposits by semi-weekly depositors for deposits made May 2 to 31
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Jun 17 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 11, 12, 13, and 14 if semi-weekly depositor.
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Jun 23 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 15, 16, and 17 if semi-weekly depositor.
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Jun 24 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 18, 19, 20, and 21 if semi-weekly depositor.
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Jun 29 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 22, 23, and 24 if semi-weekly depositor.