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 the employer deferred paying the employer share of social security tax or the railroad retirement tax equivalent in 2020, 50% of the deferred amount of the employer share of social security tax was due by January 3, 2022. The remaining 50% of the deferred amount of the employer share of social security tax is due by January 3, 2023. Payments or deposits made before January 3, 2022, were first applied against the payment due by January 3, 2022, and then applied against the payment due on January 3, 2023. See the employment tax return for more information, including how to pay the deferred amount.

Printer-friendly Compliance Calendar: 2022 | 2023

Deposit Social Security, Medicare, and Withheld Income Tax

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Employers must file quarterly tax returns (Form 941) for the first 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 May 10 to file.)

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

Shortfall deposits by semi-weekly depositors for deposits made April 1 to 6 for March liabilities.

Shortfall deposits or payments by monthly depositors for deposits made February 15, March 15, and April 15.