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PrintThe 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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Oct 05 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on September 28, 29, and 30 if semi-weekly depositor.
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Oct 07 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 1, 2, 3, and 4 if semi-weekly depositor.
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Oct 13 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 5, 6, and 7 if semi-weekly depositor.
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Oct 14 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 8, 9, 10, and 11 if semi-weekly depositor.
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Oct 17 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in September if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in September.
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Oct 19 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 12, 13, and 14 if semi-weekly depositor.
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Oct 26 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 19, 20, and 21 if semi-weekly depositor.
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Oct 28 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on October 22, 23, 24, and 25 if semi-weekly depositor.
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Oct 31 2022
Deposit Social Security, Medicare, and Withheld Income Tax
Employers must file quarterly tax returns (Form 941) for the third quarter of 2022. 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 on time have until November 10 to file.)
VIEW MOREDeposit 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 2022 but less than $2,500 for the third quarter.
Shortfall deposits by semi-weekly depositors for deposits made October 3 to 5 for September liabilities.
Shortfall deposits or payments by monthly depositors for deposits made August 15, September 15, and October 17.
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