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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May 05 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on April 28, 29, and 30 if semi-weekly depositor.
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May 07 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 1, 2, 3, and 4 if semi-weekly depositor.
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May 10 2021
Deposit Social Security, Medicare, and Withheld Income Tax
File Form 941 to report social security, Medicare, and withheld income tax for the first quarter of 2021. Only for employers that deposited the tax in full and when due.
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May 12 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 5, 6, and 7 if semi-weekly depositor.
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May 14 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 8, 9, 10, and 11 if semi-weekly depositor.
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May 17 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in April if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in April.
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May 19 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 12, 13, and 14 if semi-weekly depositor.
VIEW MOREShortfall deposits by semi-weekly depositors for deposits made April 2 to 30 for April liabilities.
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May 21 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 15, 16, 17, and 18 if semi-weekly depositor.
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May 26 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 19, 20, and 21 if semi-weekly depositor.
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May 28 2021
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 22, 23, 24, and 25 if semi-weekly depositor.