Compliance

Title

Compliance Calendar

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

  • Nov 01 2021

    DURING NOVEMBER

    Ask employees to complete a new Form W-4 or Form W-4(SP) for 2022 if they experienced any personal or financial changes that would require a new Form W-4.

    VIEW MORE

    Employers must file quarterly tax returns (Form 941) for the third quarter of 2021. 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 when due have until November 10 to file.)

    Deposit FUTA tax owed through September if more than $500.

    Certain small employers must deposit any undeposited tax if the employer's tax liability is $2,500 or more for 2021 but less than $2,500 for the third quarter.

    Shortfall deposits or payments by monthly depositors for deposits made August 16, September 15, and October 15.

    Shortfall deposits by semi-weekly depositors for deposits made October 4 to 6 for September liabilities.


    View Less
  • Nov 03 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on October 27, 28, and 29 if semi-weekly depositor.

  • Nov 05 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on October 30 and 31, and November 1 and 2 if semi-weekly depositor.

  • Nov 10 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on November 3, 4, and 5 if semi-weekly depositor.

    VIEW MORE

    File Form 941 to report social security, Medicare, and withheld income tax for the third quarter of 2021. Only for employers that deposited the tax in full and when due.


    View Less
  • Nov 15 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on November 6, 7, 8, and 9 if semi-weekly depositor.

    VIEW MORE

    Deposit social security, Medicare, and withheld income tax for payments in October if monthly depositor.

    For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in October.


    View Less
  • Nov 17 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on November 10, 11, and 12 if semi-weekly depositor.

    VIEW MORE

    Shortfall deposits by semi-weekly depositors for deposits made October 1 to 29 for October liabilities.


    View Less
  • Nov 19 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on November 13, 14, 15, and 16 if semi-weekly depositor.

  • Nov 24 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on November 17, 18, and 19 if semi-weekly depositor.

  • Nov 29 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on November 20, 21, 22, and 23 if semi-weekly depositor.