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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Nov 01 2022
DURING NOVEMBER
Encourage employees to complete a new Form W-4 for 2023 if they experienced any personal or financial changes that require greater withholding. Changes that could require a new Form W-4 include changing the filing status on a tax return, changing the number of jobs worked during the year, and other income, deductions, or credits.
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Nov 02 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 26, 27, and 28 if semi-weekly depositor.
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Nov 09 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 2, 3, and 4 if semi-weekly depositor.
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Nov 10 2022
Deposit Social Security, Medicare, and Withheld Income Tax
File Form 941 to report social security, Medicare, and withheld income tax for the third quarter of 2022. Only for employers that deposited the tax in full and on time.
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Nov 14 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 5, 6, 7, and 8 if semi-weekly depositor.
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Nov 15 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in October if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in October.
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Nov 16 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 9, 10, and 11 if semi-weekly depositor.
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Nov 18 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 12, 13, 14, and 15 if semi-weekly depositor.
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Nov 23 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 16, 17, and 18 if semi-weekly depositor.
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Nov 28 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 19, 20, 21, and 22 if semi-weekly depositor.
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Nov 30 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 23, 24, and 25 if semi-weekly depositor.