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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Jun 03 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 26, 27, and 28 if semi-weekly depositor.
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Jun 04 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 29, 30, and 31, and June 1 if semi-weekly depositor.
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Jun 09 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 2, 3, and 4 if semi-weekly depositor.
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Jun 11 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 5, 6, 7, and 8 if semi-weekly depositor.
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Jun 15 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in May if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in May.
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Jun 16 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 9, 10, and 11 if semi-weekly depositor.
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Jun 18 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 12, 13, 14, and 15 if semi-weekly depositor.
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Jun 23 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 16, 17, and 18 if semi-weekly depositor.
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Jun 25 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 19, 20, 21, and 22 if semi-weekly depositor.
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Jun 30 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 23, 24, and 25 if semi-weekly depositor.