2026 HR Compliance Calendar: Full Downloadable Guides

January HR Compliance Deadlines

January 1, 2026

Minimum Wage Increase

New minimum wage rates go into effect for many state and local jurisdictions and for certain industries. Review your state’s minimum wage rates and tax limits.

January 15, 2026

Annual Handbook Review

Review your employee handbook to ensure up-to-date information and compliance with current regulations. Ensure that all employees review and sign additions or updates.

Q4 2025 Estimated Tax Payment Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.'

February HR Compliance Deadlines

February 2, 2026

Distribute W-2 and 1099 Forms to Employees and Contractors

Protect your business by filing Forms W-2 and 1099 correctly. Use these forms to report payments to contractors and payroll tax withholdings from employees.

Distribute Form 1099-R to Qualifying Employees

File Form 1099-R for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from certain retirement and other accounts.

File Tax Forms W-2 and W-3

Transmit income and tax statements with Forms W-2 (Copy A) for the previous tax year.

Quarterly Federal Tax Return (Form 941) Due

For fourth quarter 2025. If you made timely deposits in full payment of your taxes for the quarter, you may file Form 941 by February 10, 2026.

Annual Federal Unemployment Tax Return (Form 940) Due

For tax year 2025. If your FUTA tax is more than $500 for the calendar year, you must deposit at least one quarterly payment based on the amount of your quarterly tax liability.

If you deposited all FUTA tax when due, you may file Form 940 by February 10, 2026.

If your FUTA tax is $500 or less in a quarter, carry it over to the next quarter. Continue carrying your tax liability over until your cumulative tax is more than $500. At that point, you must deposit your tax for the quarter.

Annual Federal Tax Return (Form 944) Due for Small Employers

Small employers with annual tax liability withheld federal income tax, FICA totaling $1,000 or less may file an annual tax return instead of quarterly returns.

File Form 720 (Quarterly Federal Excise Tax Return)

Use Form 720 and attachments to report liability by IRS number and pay the excise taxes listed on the form.

IRS Form 1096 Due

Companies preparing 1099 forms should also prepare Form 1096. Complete and submit this form with the company’s informational returns when they are filed in paper form.

Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability over $500 through December 2025.

Post OSHA Form 300A In a Visible Location

Post OSHA Form 300A (Summary of Work-Related Injuries and Illnesses) covering accidents that occurred during the last calendar year in a visible location from February 1 to April 30.

Request an Extension of Time to File, if Needed

Submit Form 8809 to request an extension, if needed, for W-2 and Form 1099-NEC.

February 17, 2026

W-4 Form Changes for Existing Employees Due

Current employees who claim and exemption from withholding should complete a new W-4 at this time in order to continue to be exempted.

February 27, 2026

Request an Extension of Time to File, if Needed

Submit Form 8809 to request an extension, if needed, for Form 8027 (paper).

March HR Compliance Deadlines

March 2, 2026

Distribute Completed Form 1095-C to Applicable Employees

All employers with an average of 50 or more employees working at least 30 hours per week during the prior calendar must complete this tax form. All full-time employees must receive this information regardless of whether they participate in the company health plan.

Distribute Employer-Provided Health Insurance Offer and Coverage Forms to Employees

Send tax Form 1095-B to taxpayers, their spouse, and their dependents if they were enrolled through a small, self-insured employer or insurance provider in the previous year. Applicable large employers must file a separate Form 1095-C for each full-time employee.

Submit Electronic Reports to OSHA

Employers in certain high-risk industries or those subject to OSHA’s recordkeeping regulation, submit Form 300A (Summary of Work-Related Injuries and Illnesses) electronically.

Request an Extension of Time to File, if Needed

Submit Form 8809 to request an extension, if needed, for W-2G, Form 1094-C, 1095, 1097, 1098, 1099, 3921, 3922 (paper).

Employer-Provided Health Insurance Offer and Coverage Paper Filing Due

File hard copies of Forms 1094-C and 1095-C with the IRS (if not filing electronically). Electronic filing due March 31.

March 16, 2026

Corporate Tax Returns for S Corporations (Form 1120-S) and Partnerships (Form 1065) Due

Partnerships and S corporations reporting on a calendar year basis, which most do, must file their 2025 income tax returns by this date.

Return of Excess (ROE) Distributions for Failed ADP/ACP Tests - EACA Plans

Deadline for corrective ROE distributions for failed prior year ADP/ ACP compliance tests for Plan Sponsor to avoid the 10% excise tax for plans that do not satisfy the eligible automatic contribution arrangement (EACA) requirements.

March 31, 2026

Employer-Provided Health Insurance Offer and Coverage Electronic Filing Due

Electronically file Forms 1094-B, 1095-B, 1094-C, and 1095-C with the IRS.

Request an Extension of Time to File, if Needed

Submit Form 8809 to request an extension, if needed, for W-2G, Form 1094-C, 1095, 1097, 1098, 1099, 3921, 3922 (electronic).

April HR Compliance Deadlines

April 15, 2026

Q1 2026 Estimated Tax Payments Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

Corrective Distributions of Excess Deferral Amounts

If the total of a plan participant’s 2025 elective deferrals exceed the limit under IRC Section 402(g), the excess amount plus allocable earnings must be distributed to the participant.

Request an Automatic Extension of Time to File if Needed

File Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns if needed.

File Form 8928 to Report Certain Health Plan Taxes

Group health plans or employers file this form to report the tax due on certain failures.

Business Owner Tax Returns Due

Individual, sole proprietor, and calendar-year C corporation tax returns due for tax year 2025.

Notify Employees of Last Call for IRA and HSA Contributions

Notify employees that today is their last day to make contributions to their IRA or HSA accounts under the prior calendar year.

April 30, 2026

Quarterly Federal Tax Return (Form 941) Due

For first quarter 2026. If you made timely deposits in full payment of your taxes for the quarter, you may file Form 941 by May 11, 2026.

Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability over $500 through March 2026.

Remove OSHA Form 300A Posting

Remove posting of OSHA Form 300A (Summary of Work-Related Injuries and Illnesses) of accidents that occurred during the last calendar year.

May HR Compliance Deadlines

May 15, 2026

Mid-Year Compliance Check — Records

Start your mid-year compliance audit to ensure all records and documentation are up to date.

May 31, 2026

Request an Extension of Time to File, if Needed

Submit Form 8809 to request an extension, if needed, for Form 5498.

June HR Compliance Deadlines

June 1, 2026

Submit RxDC Reporting for Previous Calendar Year

Employer-based health plans must submit information about prescription drugs and health care spending. This data submission is called the RxDC report.

June 15, 2026

Q2 2026 Estimated Tax Payments Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

June 30, 2026

Return of Excess (ROE) Distributions for Failed ADP/ACP Tests - EACA Plans

Deadline for corrective ROE distributions for failed prior year ADP/ ACP compliance tests for Plan Sponsor to avoid the 10% excise tax for plans that satisfy the eligible automatic contribution arrangement (EACA) requirements.

July HR Compliance Deadlines

July 29, 2026

Provide Summary of Material Modification (SMM) to Plan Participants

Deadline to provide SMM to plan participants for plan amendments adopted in prior plan year, if any. If a material reduction in health plan benefits, provide SMM within 60 days of adoption.

July 31, 2026

Employer Retirement Plan Reporting (Forms 5500-series and 8955-SSA) Due

Which version of Form 5500 you complete will depend on the size of your business and the structure of your retirement plan.

Extension of Time for Employee Plan Returns Due

If you know ahead of time that you won’t be able to make the original deadline, you can file an extension for your company’s Form 5500 and Form 8955-SSA by using Form 5558.

Quarterly Federal Tax Return (Form 941) Due

For second quarter 2026. If you made timely deposits in full payment of your taxes for the quarter, you may file Form 941 by August 10, 2026.

Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability over $500 through June 2026.

August HR Compliance Deadlines

August 3, 2026

Mid-Year Compliance Check — Policies

Ensure all company policies and practices are up to date with any regulatory or legislative changes.

September HR Compliance Deadlines

September 15, 2026

Q3 2026 Estimated Tax Payments Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

Extended Calendar-Year Tax Returns Due

Extended calendar-year partnership and S corporation tax returns due.

September 30, 2026

Provide Employees and Beneficiaries a Summary Annual Report (SAR) of Benefit Plan’s Financial Health and Operations

A Summary Annual Report (SAR) is a yearly document that provides employees and beneficiaries with a concise overview of their employee benefit plan’s financial health and operations.

October HR Compliance Deadlines

October 14, 2026

Provide Medicare Disclosure Notice

Provide Disclosure Notice to all Medicare-eligible individuals who are covered under the organization’s prescription drug plan.

October 15, 2026

Extended Calendar-Year Tax Returns Due

Extended sole proprietorship and calendar-year C corporation tax returns due.

Extended Deadline Retirement Plan Filing Due

Form 5500 - 401(k) Retirement Plan extended filing deadline.

November HR Compliance Deadlines

November 2, 2026

Distribute Open Enrollment Announcements

Employers are responsible for notifying employees of an upcoming open enrollment period. This includes communicating benefits options, updates, and deadlines.

Review and Update Employee Classifications to Ensure Compliance

Review employees’ exempt status to ensure compliance with the new federal overtime guidelines.

Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability over $500 through September 2026.

Quarterly Federal Tax Return (Form 941) Due

For third quarter 2026. If you made timely deposits in full payment of your taxes for the quarter, you may file Form 941 by November 10, 2026.

Distribute Federal and Company Holiday Guidelines

Provide a list of days the organization will be closed, paid holidays, and additional time-off policies.

November 18, 2026

Distribute Federal and Company Holiday Guidelines

Provide a list of days the organization will be closed, paid holidays, and additional time-off policies.

December HR Compliance Deadlines

December 1, 2026

Notify Employees of Benefits or Compensation Changes Effective January 1

Notify employees of any changes to compensation or benefits that start on the beginning of the year.

Distribute 401(k) Safe Harbor, QDIA, and Automatic Enrollment

Deadline to distribute 401(k) safe harbor, QDIA, and automatic enrollment required notices to plan participants.

December 31, 2026

Conduct End-of-Year Compliance Activities and Nondiscrimination Testing

Companies must perform both nondiscrimination tests each year to ensure that the 401(k) plan does not favor highly compensated employees.

Review Year-End Payroll Processing and Initiate Coming Payroll Year

After you have wrapped up this year’s payroll, review your payroll schedule for the next fiscal year. Check all period-ending dates and quarterly closing dates to make sure they do not fall on any major holidays, weekends, or other dates that would make it difficult to process in a timely manner.

Looking Ahead:

January 15, 2027

Q4 2026 Estimated Tax Payments Due

Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.