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.
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 24, 25, and 26 if semi-weekly depositor.
Employers must file quarterly tax returns (Form 941) for the second quarter of 2019. 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 August 12 to file.)
If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2018. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
Deposit FUTA tax owed through June if more than $500.
Certain small employers must deposit any undeposited tax if the employer's tax liability is $2,500 or more for 2019 but less than $2,500 for the second quarter.
Shortfall deposits by semi-weekly depositors for deposits made July 1 to 8 for June liabilities.
Shortfall deposits or payments by monthly depositors for deposits made May 15, June 17, and July 15.