Complete 2025 HR compliance calendar and important deadlines

For HR professionals, a new year brings a fresh set of challenges, from employee retention and hybrid work engagement to upskilling the workforce. Amidst these priorities, it's crucial to manage the ever-changing landscape of employment, payroll, document retention, and benefits compliance requirements.

One of the most important items on your to-do list should be ensuring your HR department is current on all the latest compliance regulations. To assist you, we have assembled a comprehensive compliance calendar for 2025 to help you manage HR compliance reporting with ease. This calendar includes all the important deadlines you need to know, along with helpful tips to keep your HR department compliant.

January 2025 HR compliance deadlines

• January 31st - Distribute W-2s, 1099-NEC, and 1099-MISC (Paper & E-File)
• W-2 (Wage and Tax Statements) Forms: Must be given to each employee to report their annual wages and the amount of taxes withheld from their paychecks.
• Form 1099-NEC: Used to report non-employee compensation paid to freelancers and contractors. It must be distributed to both the IRS and the recipients.
• Form 1099-MISC: Used for reporting other types of miscellaneous income, such as rent or payments to an attorney, but not non-employee compensation.
• January 31st - Quarterly Forms 941 & 720 due
• IRS Form 941: Reports income taxes, Social Security taxes, and Medicare taxes withheld from employee paychecks.
• IRS Form 720: If you own a business dealing in goods and services subject to excise tax, you must prepare this form.
• January 31st - Annual Form 940 due (If quarterly FUTA taxes were not paid when due)
• IRS Form 940: Reports the annual FUTA (Federal Unemployment Tax Act) tax.
• January 31st - Form 1099-NEC to both the IRS and to recipients

February 2025 HR compliance deadlines

• February 1st - Post OSHA Form 300A
• OSHA Form 300A: An employer's record of all reportable injuries and illnesses in the workplace. OSHA requires most employers with 10 or more full-time employees to keep an annual log.
• February 10th - Annual Form 940 Due (If quarterly FUTA taxes were paid when due)
• February 28th - Deadline to file paper ACA Forms 1094-C, 1095-C.
• Employers must file these forms to report health insurance coverage offered to employees. The electronic filing due date is March 31st March 31st.
• February 28th - Form 8809 Paper Filing Deadline
• IRS Form 8809: Used to request an extension for filing federal tax forms, including W-2, W-2G, 1042-S, and 1094-C.
• February 28th - Deadline to file paper Form 1099-MISC
• All paper Forms 1099-MISC must be filed with the IRS by this date. The electronic filing deadline is March 31st March 31st.

March 2025 HR compliance deadlines

• March 1st - HIPAA Breach Employee Notification
• The HIPAA Breach Notification Rule requires covered entities and their business associates to provide notification after a breach of unsecured protected health information.
• March 1st - Form M-1 Filing Deadline
• Form M-1: Used to report information about a multiple employer welfare arrangement (MEWA).
• March 2nd - Creditable Coverage Disclosure to CMS (for calendar year plans)
• Entities providing prescription drug coverage to Medicare Part D eligible individuals must report to CMS whether the coverage is "creditable."
• March 2nd - Electronically submit OSHA Form 300A
• March 2nd - Distribute 1095-B & 1095-C Forms (if applicable)
• IRS Form 1095-B: Reports the type of health insurance coverage employees have, any dependents covered, and the period of coverage for the prior year. This is used to verify that employees and their dependents had minimum essential coverage.
• IRS Form 1095-C: The Affordable Care Act requires employers with 50 or more full-time equivalent employees to offer health insurance. This form is an annual statement sent to eligible employees describing the available insurance.
• March 15th - Form 8809 E-filing deadline
• March 15th - S Corp (Form 1120-S) and Partnership (Form 1065) Tax Returns due
• Form 1120-S: Reports the income, losses, and dividends of S corp shareholders.
• Form 1065: Declares profits, losses, deductions, and credits of a business partnership.
• March 15th - Form 2553 due
• Form 2553 must be filed for a company to qualify as an S corporation.
• March 31st - Deadline to file Form 1099-MISC electronically
• March 31st - Deadline to file ACA Forms 1094-C, 1095-C electronically.

April 2025 HR compliance deadlines

• April 15th - Tax Day (filing deadline for personal tax returns & C corporations)
• April 15th - Forms 7004 and 8928 Filing Deadline
• IRS Form 7004: Requests an automatic six-month filing extension for certain business tax returns.
• IRS Form 8928: Used by employers to self-report COBRA administration compliance failures.
• April 28th - Summary Plan Description (SPD)
• SPD: Documentation employers must provide to employees in retirement or health benefit plans covered by ERISA.
• April 30th - Quarterly Form 941 & 720 due

May 2025 HR compliance deadlines

• May 15th - Non-Profit Tax Returns due, including Form 990
• IRS Form 990: An annual report for organizations exempt from income tax.

June 2025 HR compliance deadlines

• No key compliance dates

July 2025 HR compliance deadlines

• July 31st - Quarterly Form 941 & 720 due
• July 31st - Forms 5500 and 5558 Filing Deadline (for calendar year plans)
• IRS Form 5500: Reports information about a 401(k) plan’s financial condition and operations.
• IRS Form 5558: Requests a 2.5-month extension to file employee plan returns.
• July 31st - Compliance check
• This is a good time to review benefits notices.

August 2025 HR compliance deadlines

• No key compliance dates

September 2025 HR compliance deadlines

• September 30th - SAR Furnish to covered participants for calendar year plans deadline
• Summary Annual Report (SAR): Summarizes information from an ERISA plan’s Form 5500 for employees.

October 2025 HR compliance deadlines

• October 3rd - QSEHRA Notice Deadline (for QSEHRAs that begin January 1, 2026)
• Qualified Small Employer Health Reimbursement Arrangement (QSEHRA): A health cost reimbursement plan for small to mid-sized employers. Notice must be sent 90 days before the start of the calendar year.
• October 3rd - RDS Application Due to CMS (for plan years beginning on January 1, 2026)
• Retiree Drug Subsidy (RDS): Helps employers assist Medicare-eligible retirees with drug coverage. The application is due 90 days before the plan year begins.
• October 15th - Medicare Part D Notice of Creditable Coverage delivered to plan participants
• October 31st - Quarterly Form 941 & 720 due

November 2025 HR compliance deadlines

• November 1st - Remind employees to submit FSA Receipts before end of year
• Send a reminder to employees to submit any receipts and supporting documentation for their Flexible Spending Account (FSA) as the year-end deadline approaches.

December 2025 HR compliance deadlines

• December 29th - Review employee handbooks, distribute 2026 calendar
• December is an ideal time to review annual documents like handbooks and updated workplace policies, and to distribute the holiday calendar for the next year.
• December 31st - Nondiscrimination testing, 401K plans, 125 Premium Only Plans (POP), and flexible spending account (FSA) nondiscrimination testing (if on calendar plan year)
• Employers offering these plans must complete nondiscrimination testing to ensure benefits do not favor highly compensated employees.

Other compliance considerations for HR departments

Schedule employee safety training

Employee safety training is a key part of compliance. Depending on your business, there may be specific health and safety training requirements. Review your needs and create a plan to ensure all employees receive the necessary training.

Conduct an annual compliance audit

An annual audit can help you catch potential compliance issues early. Schedule an audit of your HR department for late summer or early fall to allow time to correct any problems before year-end.

Make an end-of-year checklist

As the year closes, wrap up loose ends and prepare for the new year. Review all compliance deadlines to ensure they were met, conduct a self-audit of your HR department, and update your policies and procedures for 2026.

Conclusion

While HR professionals will face unpredictable challenges, HR compliance is one area they can control. Using our comprehensive calendar as a guide can help you stay on top of important deadlines and support compliance across various HR functions.