BEGIN:VCALENDAR PRODID:-//Microsoft Corporation//Outlook 16.0 MIMEDIR//EN VERSION:2.0 METHOD:PUBLISH X-CALSTART:20261201T000000 X-CALEND:20280116T000000 X-WR-RELCALID:{0000002E-D00D-7963-5133-157E0E97C2BC} X-WR-CALNAME:HR Compliance Calendar 2027 BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205859Z DESCRIPTION:Review your employee handbook to ensure up-to-date information and compliance with current regulations. Ensure that all employees review and sign additions and/or updates.\n\nLearn More: What Corrective Distribu tions May Indicate About Your Retirement Plan Design \n\nG et Help: Employee Handbook Services \n DTEND;VALUE=DATE:20261202 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20261201 LAST-MODIFIED:20261001T185410Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:COMPLIANCE CHECK: Annual Handbook Review TRANSP:TRANSPARENT UID:63b784bb-8368-57ba-926e-33844ee47ab5@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Review your employee handbook to e nsure up-to-date information and compliance with current regulations. Ensu re that all employees review and sign additions and/or updates.

Lea rn More: What Corrective Distr ibutions May Indicate About Your Retirement Plan Design

Get Hel p: Employee Handbook Services X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205859Z DESCRIPTION:\nCOMPLIANCE CHECK: Minimum Wage Increase\n\nNew minimum wage r ates go into effect for many state and local jurisdictions and for certain industries. Review your state’s minimum wage rates and tax limits.\n\nL earn More: State Resources for Your Business \n\n\n\nCOMPLIANCE CHECK: Annual Review of Employee Count and Co verage\n\nFor employers who meet specific thresholds under applicable laws (e.g.\, FMLA)\, you have labor postings and employee notices requirements . Ensure all updates have been posted and/or distributed where applicable. Employers also should review mandatory employee training obligations.\n\n \n\nCOMPLIANCE CHECK: Review Retention and Storage Policy\n\nAll employees required to have one must have a completed Form I-9s if they are on the p ayroll. Employers also have to keep I-9s for a certain amount of time afte r an individual leaves the company.\n\nLearn More: Retention and Storage < https://www.uscis.gov/i-9-central/completing-form-i-9/retention-and-storag e?utm_source=ics&utm_medium=digital&utm_campaign=fy27_q2_compliance_campai gn&campaign_name=DM_Compliance_FY27_Calendar&campaign_id=701WP00001OqR7R> \n DTEND;VALUE=DATE:20270102 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270101 LAST-MODIFIED:20261001T185410Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Compliance Checks TRANSP:TRANSPARENT UID:fdd88da9-4bf2-510c-be63-dec7e9f83b36@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

COMPLIANCE CHECK: Minimum Wage Increase

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

Learn More: State Resources for Your Business< /a>

COMPLIANCE CHECK: Annual Review of Employee Count and Cover age

For employers who meet specific thresholds under applicable laws ( e.g.\, FMLA)\, you have labor postings and employee notices requirements. Ensure all updates have been posted and/or distributed where applicable. E mployers also should review mandatory employee training obligations.

COMPLIANCE CHECK: Review Retention and Storage Policy

All employ ees required to have one must have a completed Form I-9s if they are on th e payroll. Employers also have to keep I-9s for a certain amount of time a fter an individual leaves the company.

Learn More: Retention and Storage X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205900Z DESCRIPTION:Businesses must pay taxes on their profits. How a company is se t up determines who pays the taxes.\n\nLearn More: Filing Business Tax Ret urn \n\nGet Help: Essentials Guide for Business Owners and Managers \n DTEND;VALUE=DATE:20270116 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270115 LAST-MODIFIED:20261001T185409Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:TAX PAYMENT: Q4 2026 Estimated Tax Payment Due TRANSP:TRANSPARENT UID:b232592e-4db6-5f4b-897c-f2b018c621a4@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

Le arn More: Filing Business Tax Return

Ge t Help: Essentials Guide for Business Owners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205901Z DESCRIPTION:\nFILING DEADLINE: File Tax Forms W-2 and W-3\n\nTransmit incom e and tax statements with Forms W-2 (Copy A) for the previous tax year. No te: Normally\, these are due Jan. 31 each year\, but it shifts to the next business day because Jan. 31\, 2027\, is a Sunday.\n\nLearn More: 2026 Ye ar-End Payroll Checklist and Tax Guide \n\nGet Help: Essentials Gui de for Business Owners and Managers \n\n\n\nFILING DEADLINE: Quarterly Federal Tax Return (Form 941) Due\n\nThis deadline is for the fourth quarter of 2026. If you made timely deposits in full payment of your taxes for the quarter\, you may file Form 941 by Feb. 10\, 2027.\n\nLearn More: IRS Form 941: Complete Guide & Filing Instructions \n\nGet Help: Essentials Guide for Busines s Owners and Managers \n\n\n\nFILING DEADLINE: Annual Federal Unemployment Tax Return (Fo rm 940) Due\n\nFor tax year 2026. If your FUTA tax is more than $500 for t he calendar year\, you must deposit at least one quarterly payment based o n the amount of your quarterly tax liability. If you deposited all FUTA ta x when due\, you may file Form 940 by Feb. 10\, 2027.\n \nIf your FUTA tax is $500 or less in a quarter\, carry it over to the nex t 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.\n\nLearn More: What is Form 940 and How is it Used by Businesses? \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n \nFILING DEADLINE: Annual Federal Tax Return (Form 944) Due for Small Empl oyers\n\nSmall employers with annual tax liability (withheld federal incom e tax\, FICA) totaling $1\,000 or less may file an annual tax return inste ad of quarterly returns.\n\nLearn More: IRS Form 944: Employer’s Annual Federal Tax Return \n\nGet He lp: Essentials Guide for Business Owners and Managers \n\n\n\nFILING DEADLINE: File Form 720 (Quarterly Federal Excise Tax Return)\n\nUse Form 720 and attachments to report liability by IRS number and pay the excise taxes listed on the f orm.\n\nLearn More: About Form 720\, Quarterly Federal Excise Tax Return < https://www.irs.gov/forms-pubs/about-form-720?utm_source=ics&utm_medium=di gital&utm_campaign=fy27_q2_compliance_campaign&campaign_name=DM_Compliance _FY27_Calendar&campaign_id=701WP00001OqR7R> \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nFILING DEADLINE: IRS Form 1096 Due\n\nIf your b usiness is preparing 1099 forms\, it should also prepare Form 1096 . Complete and submit this form with the company’s inf ormational returns when they are filed in paper form.\n\nLearn More: Filin g Taxes for Independent Contractors \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nFILING DEADLINE: Request an Extension of T ime to File\, If Needed\n\nSubmit Form 8809 to request an extension for W- 2 and Form 1099-NEC.\n\nLearn More: About Form 8809\, Application of Exten sion of Time to File Information Returns \n\nGet Help: Essentials Guide for Business Owners and Manage rs \n\n\n\nHR A CTION: Distribute W-2 and 1099 Forms to Employees and Contractors\n\nProte ct your business by filing forms W-2 and 1099 correctly. Use these forms t o report payments to contractors and payroll tax withholdings from employe es.\n\nUnder the One Big Beautiful Bill Act (OBBBA) from 2025\, this will be the first year employers must separately report qualified overtime and tips on 2026 forms distributed/filed in early 2027.\n\nLearn More: 1099 vs . W2: When Do Employers Use Them and Why? \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nHR ACTION: Distribute Fo rm 1099-R to Qualifying Employees\n\nDistribute Form 1099-R for each perso n 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 acco unts. Note: Normally\, these are due Jan. 31 each year\, but Jan. 31\, 202 7\, is a Sunday\, so the deadline is the next business day.\n\nLearn More: IRS: About Form 1099-R \n \nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nHR ACTION: POST OSH A FORM 300a IN A VISIBLE LOCATION\n\nPost OSHA Form 300A (Summary of Work-Related Injuries and Illnesses) covering acc idents that occurred during the last calendar year in a visible location f rom Feb. 1 to April 30.\n\nLearn More: OSHA Compliance Requirements: What Do Employers Need to Know? \n\n\n\nTAX PAYMEN T: Deposit of Unemployment Taxes (Form 940) Due\n\nFor companies with an a ccumulated unpaid liability of more than $500 through December 2026.\n\nLe arn More: What is Form 940 and How is it Used by Small Businesses? \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nHR ACT ION: Post OSHA Form 300A In a Visible Location\n\nPost OSHA Form 300A (Sum mary of Work-Related Injuries and Illnesses) covering accidents that occur red during the last calendar year in a visible location from February 1 to April 30.\n\nLearn More: OSHA Compliance Requirements: What Do Employers Need To Know? \n\nGet Help: Simplifying OSHA Compliance \n DTEND;VALUE=DATE:20270202 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270201 LAST-MODIFIED:20261001T185409Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Filing Deadlines\, HR Actions and Tax Payments TRANSP:TRANSPARENT UID:02d4f604-c66f-5071-9d54-73830dff7166@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

FILING DEADLINE: File Tax Form s W-2 and W-3

Transmit income and tax statements with Forms W-2 (Copy A) for the previous tax year. Note: Normally\, these are due Jan. 31 each year\, but it shifts to the next business day because Jan. 31\, 2027\, is a Sunday.

Learn More: 2026 Year- End Payroll Checklist and Tax Guide

Get Help: Esse ntials Guide for Business Owners and Managers

FILING DEADLI NE: Quarterly Federal Tax Return (Form 941) Due

This deadline is for t he fourth quarter of 2026. If you made timely deposits in full payment of your taxes for the quarter\, you may file Form 941 by Feb. 10\, 2027.
< br>Learn More: IRS Form 941: Complete Guid e &\; Filing Instructions

Get Help: Essentials Guide for Business Owners and Managers

FILING DEADLINE: Ann ual Federal Unemployment Tax Return (Form 940) Due

For tax year 2026. If your FUTA tax is more than $500 for the calendar year\, you must deposi t 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 Feb. 10\, 2027.
< br>If your FUTA tax is $500 or less in a quarter\, carry it over to the ne xt quarter. Continue carrying your tax liability over until your cumulativ e tax is more than $500. At that point\, you must deposit your tax for the quarter.

Learn More: What is Form 940 and How is it Used by Businesses?

Get Help: < a href="https://www.paychex.com/worx/guide/essential-guide-business?utm_so urce=ics&\;utm_medium=digital&\;utm_campaign=fy27_q2_compliance_camp aign&\;campaign_name=DM_Compliance_FY27_Calendar&\;campaign_id=701WP 00001OqR7R">Essentials Guide for Business Owners and Managers

< h2>FILING DEADLINE: Annual Federal Tax Return (Form 944) Due for Small Emp loyersSmall employers with annual tax liability (withheld federal inc ome tax\, FICA) totaling $1\,000 or less may file an annual tax return ins tead of quarterly returns.

Learn More: IRS Form 944: Employer’s An nual Federal Tax Return

Get Help: Essentials Guide for Business Owners and Managers

FILING DEADLINE: File For m 720 (Quarterly Federal Excise Tax Return)

Use Form 720 and attachmen ts to report liability by IRS number and pay the excise taxes listed on th e form.

Learn More: About Form 720\, Quarterly Federal Excise Tax Re turn

Get Help: Essentials Guide for Business Owner s and Managers

FILING DEADLINE: IRS Form 1096 Due

If yo ur business is preparing 1099 forms\, it should also prepare Form 1096. Complete and submit this form with the company’s informational returns when they are filed in paper form.

Learn More: Filing Taxes for Independent Contractors

Get Help: Essentials Guide for Business Owners and Managers

FILING DEADLINE: Request an Extension of Time to File\, If Needed

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

Learn More : About Form 8809\, Application of Extension of Time to File Information R eturns

Get Help: Essentials Guide for Business Own ers and Managers

HR ACTION: Distribute W-2 and 1099 Forms t o 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.

Under the One Big Beautifu l Bill Act (OBBBA) from 2025\, this will be the first year employers must separately report qualified overtime and tips on 2026 forms distributed/fi led in early 2027.

Learn More: 1099 vs. W2: When Do Employers Use Them and Why?
< br>Get Help: Essentials Guide for Business Owners and Manager s

HR ACTION: Distribute Form 1099-R to Qualifying Employees

Distribute Form 1099-R for each person to whom you have made a design ated distribution or are treated as having made a distribution of $10 or m ore from certain retirement and other accounts. Note: Normally\, these are due Jan. 31 each year\, but Jan. 31\, 2027\, is a Sunday\, so the deadlin e is the next business day.

Learn More: IRS: About Form 1099-R

Get Help: Essentials Guide for Business Owners and M anagers

HR ACTION: POST OSHA FORM 300a IN A VISIBLE LOCATIO N

Post OSHA F orm 300A (Summary of Work-Related Injuries and Illnesses) covering acc idents that occurred during the last calendar year in a visible location f rom Feb. 1 to April 30.

Learn More: OSHA Compliance Requirements: What Do Employers Need to Know?

TAX PAYMENT: Deposit of Unemployment Taxes (F orm 940) Due

For companies with an accumulated unpaid liability of mor e than $500 through December 2026.

Learn More: What is Form 940 and How is it Used by Small Bus inesses?

Get Help: Essentials Guide for Business O wners and Managers

HR ACTION: Post OSHA Form 300A In a Visi ble 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.

Learn More: OSHA Compliance Requ irements: What Do Employers Need To Know?

Get Help: Sim plifying OSHA Compliance X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205902Z DESCRIPTION:Employees who claim an exemption from withholding are required to complete a new W-4 each year. Note: The due date is Monday\, Feb. 15\, but this falls on Presidents Day\, so deadline pushes to Tuesday\, Feb. 16 \, 2027.\n\nLearn More: What Is a W-4 Form & What Should Employers Know? < https://www.paychex.com/articles/payroll-taxes/form-w4-basics?utm_source=i cs&utm_medium=digital&utm_campaign=fy27_q2_compliance_campaign&campaign_na me=DM_Compliance_FY27_Calendar&campaign_id=701WP00001OqR7R> \n\nGet Help: Essentials Guide for Business Owners and Managers \n DTEND;VALUE=DATE:20270217 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270216 LAST-MODIFIED:20261001T185409Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:HR ACTION: W-4 Form Changes for Existing Employees D ue TRANSP:TRANSPARENT UID:912ffd6f-1792-55c1-b46e-80d9ef72729d@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Employees who claim an exemption f rom withholding are required to complete a new W-4 each year. Note: The du e date is Monday\, Feb. 15\, but this falls on Presidents Day\, so deadlin e pushes to Tuesday\, Feb. 16\, 2027.

Learn More: Wh at Is a W-4 Form &\; What Should Employers Know?

Get Help: < a href="https://www.paychex.com/worx/guide/essential-guide-business?utm_so urce=ics&\;utm_medium=digital&\;utm_campaign=fy27_q2_compliance_camp aign&\;campaign_name=DM_Compliance_FY27_Calendar&\;campaign_id=701WP 00001OqR7R">Essentials Guide for Business Owners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205902Z DESCRIPTION:\nFILING DEADLINE: Employer-Provided Health Insurance Offer and Coverage Paper Filing Due\n\nFile hard copies of Forms 1094-C and 1095-C with the IRS (if not filing electronically). Electronic filing due March 3 1. Note: The due date of Feb. 28 falls on a Sunday\, so deadline moves to next business day.\n\nLearn More: Difference Between 1095 Forms: 1095-A vs . 1095-B vs. 1095-C \n\nGet Help: Essentials Guide for Busine ss Owners and Managers \n\n\n\nFILING DEADLINE: Request an Extension of Time to File Form 8027 if Needed\n\nSubmit Form 8809 to request an extension\, if needed\, for Form 8027 (paper). Note: The due date for Form 8809 is the last day of February\, but Feb. 28\, 2027\, is a Sunday. The deadline for the form an d linked 8809 request shifts to the next business day.\n\nLearn More: Fili ng Business Tax Return \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n \nFILING DEADLINE: Request an Extension of Time to File Other Forms if Nee ded\n\nSubmit Form 8809 to request an extension\, if needed\, for 1042-S\, W-2G\, Form 1094 and 1095 series\, 1098 series\, 1099 series\, 3921\, 392 2\, 5498 series\, and 8027 (paper). Note: Due date is Feb. 28\, 2027\, but since this is a Sunday\, the due date shifts to next business day.\n\nLea rn More: Filing Business Tax Return \n\nGet Help: Essentials Guide for Busines s Owners and Managers \n\n\n\nHR ACTION: Distribute Completed Form 1095-C to Applicable E mployees\n\nEmployers with an average of 50 or more employees working at l east 30 hours per week during the prior calendar year must complete this t ax form. All full-time employees must receive this information regardless of whether they participate in the company health plan.\n\nUnder the Paper work Burden Reduction Act\, ALEs are no longer required to automatically s end Form 1095-C to every full-time employee. Employers may instead post a clear\, conspicuous notice of availability typically by Feb. 28\, but due to this being a Sunday\, by March 1\, 2027\, and furnish the form within 3 0 days of an employee request. Note: California\, New Jersey\, Rhode Islan d\, and Washington\, DC (federal requirements only) still require direct f urnishing.\n\nLearn More: What Is Form 1095-C? Everything You Need To Know \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nHR ACTION: Distribute Em ployer-Provided Health Insurance Offer and Coverage Forms to Employees\n\n Send tax Form 1095-B to taxpayers\, their spouse\, and their dependents if they were enrolled through a small\, self-insured employer or insurance p rovider in the previous year. Applicable large employers must file a separ ate Form 1095-C for each full-time employee. Note: Due date is Feb. 28\, b ut since this is a Sunday\, the due date shifts to next business day.\n\nL earn More: Difference Between 1095 Forms: 1095-A vs. 1095-B vs. 1095-C \n\nGet Help: Essentials Guide for Business Owners and Managers \n DTEND;VALUE=DATE:20270302 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270301 LAST-MODIFIED:20261001T185409Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Filing Deadlines and HR Actions TRANSP:TRANSPARENT UID:ad337109-4e55-5f95-98ca-d1f817337cfe@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

FILING DEADLINE: Employer-Prov ided Health Insurance Offer and Coverage Paper Filing Due

File hard co pies of Forms 1094-C and 1095-C with the IRS (if not filing electronically ). Electronic filing due March 31. Note: The due date of Feb. 28 falls on a Sunday\, so deadline moves to next business day.

Learn More: Difference Between 1095 Forms: 1095-A vs. 1095-B vs. 1095-C

Get Help: Essentials Guide for Business Owners and Managers

FILING DEADLINE: Request a n Extension of Time to File Form 8027 if Needed

Submit Form 8809 to re quest an extension\, if needed\, for Form 8027 (paper). Note: The due date for Form 8809 is the last day of February\, but Feb. 28\, 2027\, is a Sun day. The deadline for the form and linked 8809 request shifts to the next business day.

Learn More: Filing Business T ax Return

Get Help: Essentials Guide for Business Owners and Managers

FILING DEADLINE: Request an Extension o f Time to File Other Forms if Needed

Submit Form 8809 to request an ex tension\, if needed\, for 1042-S\, W-2G\, Form 1094 and 1095 series\, 1098 series\, 1099 series\, 3921\, 3922\, 5498 series\, and 8027 (paper). Note : Due date is Feb. 28\, 2027\, but since this is a Sunday\, the due date s hifts to next business day.

Learn More: Fil ing Business Tax Return

Get Help: Essentials Guide for Business Owners and Managers

HR ACTION: Distribute Com pleted Form 1095-C to Applicable Employees

Employers with an average o f 50 or more employees working at least 30 hours per week during the prior calendar year must complete this tax form. All full-time employees must r eceive this information regardless of whether they participate in the comp any health plan.

Under the Paperwork Burden Reduction Act\, ALEs ar e no longer required to automatically send Form 1095-C to every full-time employee. Employers may instead post a clear\, conspicuous notice of avail ability typically by Feb. 28\, but due to this being a Sunday\, by March 1 \, 2027\, and furnish the form within 30 days of an employee request. Note : California\, New Jersey\, Rhode Island\, and Washington\, DC (federal re quirements only) still require direct furnishing.

Learn More: What Is Form 1095-C? Everything You Need To Know

Get Help: Essentials Guide for Business Owners and Managers< /a>

HR ACTION: Distribute Employer-Provided Health Insurance Of fer and Coverage Forms to Employees

Send tax Form 1095-B to taxpayers\ , their spouse\, and their dependents if they were enrolled through a smal l\, self-insured employer or insurance provider in the previous year. Appl icable large employers must file a separate Form 1095-C for each full-time employee. Note: Due date is Feb. 28\, but since this is a Sunday\, the du e date shifts to next business day.

Learn More: Difference Between 1095 Forms: 1095-A vs. 1095-B vs. 1095-C

Get Help: Essentials Guide for Business Ow ners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205903Z DESCRIPTION:Employers in certain high-risk industries or those subject to O SHA’s recordkeeping regulation\, submit Form 300A (Summary of Work-Relat ed Injuries and Illnesses) electronically.\n\nLearn More: OSHA Forms for R ecording Work-Related Injuries and Illnesses \n\nGet Help: Essentials Guide for Bu siness Owners and Managers \n DTEND;VALUE=DATE:20270303 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270302 LAST-MODIFIED:20261001T185408Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:FILING DEADLINE: Submit Electronic Reports to OSHA TRANSP:TRANSPARENT UID:5d8406d5-d55a-5f0e-8bb9-e6c43bbafe3b@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Employers in certain high-risk ind ustries or those subject to OSHA’s recordkeeping regulation\, submit For m 300A (Summary of Work-Related Injuries and Illnesses) electronically.

Learn More: OSHA Forms for Recording Work-Related Injuries and Illnesses

Get Help: Essentials Guide for Business Owners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205903Z DESCRIPTION:\nFILING DEADLINE: Corporate Tax Returns for S Corporations (Fo rm 1120-S) and Partnerships (Form 1065) Due\n\nPartnerships and S corporat ions reporting on a calendar year basis\, which most do\, must file their 2026 income tax returns by this date.\n\nLearn More: Filing Business Tax R eturn \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nHR ACTION: Retu rn of Excess (ROE) Distributions for Failed ADP/ACP Tests – NON-EACA Pla ns\n\nDeadline for corrective ROE distributions for failed prior year ADP/ ACP compliance tests for Plan Sponsor to avoid the 10% excise tax on plan s that do not satisfy the eligible automatic contribution arrangement (EAC A) requirements.\n\nLearn More: Corrective Distributions and Retirement Pl an Design \n DTEND;VALUE=DATE:20270316 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270315 LAST-MODIFIED:20261001T185408Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Filing Deadline and HR Action TRANSP:TRANSPARENT UID:17266b7c-206b-5d66-863c-d78b21dbcc26@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

FILING DEADLINE: 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 2026 income tax returns by this date.
< br>Learn More: Filing Business Tax Return
< br>Get Help: Essentials Guide for Business Owners and Manager s

HR ACTION: Return of Excess (ROE) Distributions for Faile d ADP/ACP Tests – NON-EACA Plans

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

Learn More: Corrective Distribution s and Retirement Plan Design X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205904Z DESCRIPTION:\nFILING DEADLINE: Employer-Provided Health Insurance Offer and Coverage Electronic Filing Due\n\nElectronically file Forms 1094-B\, 1095 -B\, 1094-C\, and 1095-C with the IRS.\n\nLearn More: Difference Between 1 095 Forms: 1095-A vs. 1095-B vs. 1095-C \n\nGet Help: Essenti als Guide for Business Owners and Managers \n\n\n\nHR ACTION: Request an Extension of Tim e to File\, If Needed\n\nSubmit Form 8809 to request an extension\, if nee ded\, for W-2G\, Form 1094-C\, 1095\, 1097\, 1098\, 1099\, 3921\, 3922 (el ectronic).\n\nLearn More: Difference Between 1095 Forms: 1095-A vs. 1095-B vs. 1095-C \n\nGet Help: Essentials Guide for Business Owner s and Managers \n DTEND;VALUE=DATE:20270401 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270331 LAST-MODIFIED:20261001T185408Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Filing Deadline and HR Action TRANSP:TRANSPARENT UID:4b569dd7-ffcc-510d-ab08-d5683eac9199@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

FILING DEADLINE: Employer-Prov ided Health Insurance Offer and Coverage Electronic Filing Due

Electro nically file Forms 1094-B\, 1095-B\, 1094-C\, and 1095-C with the IRS.

Learn More: Difference Betwee n 1095 Forms: 1095-A vs. 1095-B vs. 1095-C

Get Help: Essentials Guide for Business Owners and Managers

HR ACT ION: 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\, 109 7\, 1098\, 1099\, 3921\, 3922 (electronic).

Learn More: Difference Between 1095 Forms: 1095-A vs. 10 95-B vs. 1095-C

Get Help: Essentials Guide for Bus iness Owners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205904Z DESCRIPTION:\nCOMPLIANCE CHECK: Corrective Distributions of Excess Deferral Amounts\n\nIf the total of a plan participant’s 2026 elective deferrals exceed the limit under IRC Section 402(g)\, the excess amount plus alloca ble earnings must be distributed to the participant.\n\nLearn More: 401(k) Plan Fix-it Guide \n\n\n\nTAX PAYMEN T: Q1 2027 Estimated Tax Payments Due\n\nBusinesses must pay taxes on thei r profits. How a company is set up determines who pays the taxes.\n\nLearn More: Filing Business Tax Return \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nFILING DEADLINE: Request an Automatic Extension of Time to Fi le if Needed\n\nFile Form 7004\, Application for Automatic Extension of Ti me to File Certain Business Income Tax\, Information\, and Other Returns\, if needed.\n\nLearn More: Filing Business Tax Return \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nFILING DEADLINE: File Form 8928 to Report Certain Health Plan Taxes\n\nGroup health plans or employers file this fo rm to report the tax due on certain failures.\n\nLearn More: Filing Busine ss Tax Return \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nFILING DEADLINE: Business Owner Tax Returns Due\n\nIndividual\, sole proprietor\, and calendar-year C corporation tax returns due for tax year 2026.\n\nLea rn More: Filing Business Tax Return \n\nGet Help: Essentials Guide for Busines s Owners and Managers \n\n\n\nHR ACTION: Notify Employees of Last Call for IRA and HSA Co ntributions\n\nNotify employees that this is their last day to make contri butions to their IRA or HSA accounts under the prior calendar year.\n\nLea rn More: Publication 969 (2023)\, Health Savings Accounts and Other Tax-Fa vored Health Plans \n\nGet Help: Esse ntials Guide for Business Owners and Managers \n DTEND;VALUE=DATE:20270416 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270415 LAST-MODIFIED:20261001T185408Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Compliance Checks\, Tax Payments\, Filing Deadlines and HR Actions TRANSP:TRANSPARENT UID:3e2d47c7-9db8-5a17-90c4-d9f21f00c78f@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

COMPLIANCE CHECK: Corrective D istributions of Excess Deferral Amounts

If the total of a plan partici pant’s 2026 elective deferrals exceed the limit under IRC Section 402(g) \, the excess amount plus allocable earnings must be distributed to the pa rticipant.

Learn More: 401(k) Plan Fix-it Guide

TAX PAYMENT: Q1 2027 Estimated Tax Payments Due

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

Lea rn More: Filing Business Tax Return

Get Help: Essentials Guide for Business Owners and Managers< br>

FILING DEADLINE: Request an Automatic Extension of Time to File if Needed

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

Learn More: Filing Business Tax Return

Get Help: Essentials Guide for Business Own ers and Managers

FILING DEADLINE: File Form 8928 to Report Certain Health Plan Taxes

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

Learn More: Filing Business Tax Return

Get Help: Essentials Guide for Business Owners and Managers

FILING DEADLINE: Business Owner Tax Returns Due

Individual\, sole proprietor\ , and calendar-year C corporation tax returns due for tax year 2026.
Learn More: Filing Business Tax Return
Get Help: Essentials Guide for Business Owners and Managers

HR ACTION: Notify Employees of Last Call for IRA and HSA C ontributions

Notify employees that this is their last day to make cont ributions to their IRA or HSA accounts under the prior calendar year.
< br>Learn More: Publication 969 (2023)\, Health Savings Accounts and Other Tax-Favor ed Health Plans

Get Help: Essentials Guide for Bus iness Owners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205905Z DESCRIPTION:\nFILING DEADLINE: Quarterly Federal Tax Return (Form 941) Due\ n\nDeadline for the first quarter of 2027. If you made timely deposits in full payment of your taxes for the quarter\, you may file Form 941 by May 10\, 2027.\n\nLearn More: IRS Form 941: Complete Guide & Filing Instructio ns \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nTAX PAYMENT : Deposit of Unemployment Taxes (Form 940) Due\n\nFor companies with an ac cumulated unpaid liability over $500 through March 2027.\n\nLearn More: Wh at is Form 940 and How is it Used by Small Businesses? \ n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nHR ACTION: Remove OSHA Form 300A Posting\n\nRemove posting of OSHA Form 300A (Summary of Wor k-Related Injuries and Illnesses) of accidents that occurred during the la st calendar year.\n\nLearn More: OSHA Compliance Requirements: What Do Emp loyers Need To Know? \n DTEND;VALUE=DATE:20270501 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270430 LAST-MODIFIED:20261001T185408Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Filing Deadline\, Tax Payment and HR Action TRANSP:TRANSPARENT UID:7e2208cd-114c-586a-b161-c465acf97d94@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

FILING DEADLINE: Quarterly Fed eral Tax Return (Form 941) Due

Deadline for the first quarter of 2027. If you made timely deposits in full payment of your taxes for the quarter \, you may file Form 941 by May 10\, 2027.

Learn More: IRS Form 941: Complete Guide &\; Filing Instruction s

Get Help: Essentials Guide for Business Owners a nd Managers

TAX PAYMENT: Deposit of Unemployment Taxes (For m 940) Due

For companies with an accumulated unpaid liability over $50 0 through March 2027.

Learn More: What is Form 940 and How is it Used by Small Businesses?< br>
Get Help: Essentials Guide for Business Owners and Man agers

HR ACTION: Remove OSHA Form 300A Posting

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

Learn Mor e: OSHA Complianc e Requirements: What Do Employers Need To Know? X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205905Z DESCRIPTION:Start your mid-year compliance audit to ensure all records and documentation are up to date. It’s time to ensure all records and docume ntation are up to date with your mid-year compliance audit.\n\nMore: Compl iance Resources \n\nGet Help: 2027 HR Compliance Guide \ n DTEND;VALUE=DATE:20270518 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270517 LAST-MODIFIED:20261001T185408Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:COMPLIANCE CHECK: Mid-Year Compliance Check — Reco rds TRANSP:TRANSPARENT UID:3a2a1a8c-a61a-5232-a918-707d7ae19367@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Start your mid-year compliance aud it to ensure all records and documentation are up to date. It’s time to ensure all records and documentation are up to date with your mid-year com pliance audit.

More: Compliance Resources

Get Help: 2027 HR Compliance Guide X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205908Z DESCRIPTION:\nCOMPLIANCE CHECK: Submit RxDC Reporting for Previous Calendar Year\n\nEmployer-based health plans must submit information about prescri ption drugs and health care spending. This data submission is called the R xDC report. The due date for calendar year 2026 reference year is June 1\, 2027\, and each June 1 for subsequent years.\n\nLearn More: Prescription Drug Data Collection (RxDC) \n\n\n \nFILING DEADLINE: Request an Extension of Time to File\, If Needed\n\nSub mit Form 8809 to request an extension\, if needed\, for Form 5498. Note: I n 2027\, the deadline falls on May 31\, but that is Memorial Day. The due date shifts to the next business day.\n\nLearn More: About Form 8809\, App lication for Extension of Time to File Information Returns \n DTEND;VALUE=DATE:20270602 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270601 LAST-MODIFIED:20261001T185407Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Compliance Check and Filing Deadline TRANSP:TRANSPARENT UID:898c4f93-494d-5eab-b763-ba799ec19edd@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

COMPLIANCE CHECK: 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. The due date for calendar year 2026 reference year is June 1\, 2027\, and each June 1 for subsequent yea rs.

Learn More: Prescription Drug Data Collection (RxDC)

F ILING DEADLINE: Request an Extension of Time to File\, If Needed

Submi t Form 8809 to request an extension\, if needed\, for Form 5498. Note: In 2027\, the deadline falls on May 31\, but that is Memorial Day. The due da te shifts to the next business day.

Learn More: About Form 8809\, A pplication for Extension of Time to File Information Returns X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205911Z DESCRIPTION:Businesses must pay taxes on their profits. How a company is se t up determines who pays the taxes.\n\nLearn More: Filing Business Tax Ret urn \n\nGet Help: Essentials Guide for Business Owners and Managers \n DTEND;VALUE=DATE:20270616 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270615 LAST-MODIFIED:20261001T185407Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:TAX PAYMENT: Q2 2027 Estimated Tax Payments Due TRANSP:TRANSPARENT UID:e195d62e-178f-53c8-b81b-0e1cb1389b3a@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

Le arn More: Filing Business Tax Return

Ge t Help: Essentials Guide for Business Owners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205911Z DESCRIPTION:Deadline for corrective ROE distributions for failed prior year ADP/ ACP compliance tests for Plan Sponsor to avoid the 10% excise tax fo r plans that satisfy the eligible automatic contribution arrangement (EACA ) requirements.\n\nLearn More: Corrective Distributions and Retirement Pla n Design \n DTEND;VALUE=DATE:20270701 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270630 LAST-MODIFIED:20261001T185407Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:HR ACTION: Return of Excess (ROE) Distributions for Failed ADP/ACP Tests - EACA Plans TRANSP:TRANSPARENT UID:8c953984-d653-5d8b-831c-5fb65db878ee@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Deadline for corrective ROE distri butions for failed prior year ADP/ ACP compliance tests for Plan Sponsor t o avoid the 10% excise tax for plans that satisfy the eligible automatic c ontribution arrangement (EACA) requirements.

Learn More: Corrective Distributions and Retirement Plan Design X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205912Z DESCRIPTION:New minimum wage rates go into effect for some states and local jurisdictions and for certain industries. Review your state’s minimum w age rates and tax limits .\n\nLearn More: State Resources for Your Business \n DTEND;VALUE=DATE:20270702 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270701 LAST-MODIFIED:20261001T185407Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:COMPLIANCE CHECK: Minimum Wage Increase TRANSP:TRANSPARENT UID:2fffa95d-954d-5ed5-a973-489898e1a1a6@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:New minimum wage rates go into eff ect for some states and local jurisdictions and for certain industries. Review yo ur state’s minimum wage rates and tax limits.

Learn More: State Reso urces for Your Business X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205912Z DESCRIPTION:Deadline to provide SMM to plan participants for amendments ado pted in prior plan year\, if any. If there is a material reduction in heal th plan benefits\, provide SMM within 60 days of adoption.\n\nLearn More: Reporting and Disclosure Guide for Employee Benefit Plans \n DTEND;VALUE=DATE:20270730 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270729 LAST-MODIFIED:20261001T185406Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:HR ACTION: Provide Summary of Material Modification (SMM) to Plan Participants TRANSP:TRANSPARENT UID:5ec8aed5-be87-5127-94a4-a895d1ff42f9@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Deadline to provide SMM to plan pa rticipants for amendments adopted in prior plan year\, if any. If there is a material reduction in health plan benefits\, provide SMM within 60 days of adoption.

Learn More: R eporting and Disclosure Guide for Employee Benefit Plans X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205913Z DESCRIPTION:\nFILING DEADLINE: Employer Retirement Plan Reporting (Forms 55 00-series and 8955-SSA) Due\n\nThe size of your business and the structure of your retirement plan determine which version of Form 5500 you complete . Note: Normal due date is July 31 (last day of seventh month after calend ar year plan). However\, July 31\, 2027\, is a Saturday\, so deadline shif ts to next business day.\n\nLearn More: What is Form 5500? Everything You Need to Know \n\nFILING DEADLINE: Extension of Time for Employee Plan Returns Due\n\nIf you know ahead of time that you won’ t be able to make the original deadline\, you can file an extension for yo ur company’s Form 5500 and Form 8955-SSA by using Form 5558. Note: Norma l deadline is July 31\, but in 2027\, that is a Saturday. Deadline shifts to next business day.\n\nLearn More: What is Form 5500? Everything You Nee d to Know \n\nFILING DEADLINE: Quarterly Federal Tax Return (Form 941) Due\n\nThis deadline is for the second quarter of 2027. If you made timely deposits in full payment of your taxes for the quarter \, you may file Form 941 by August 10\, 2027. Note: Normal deadline is Jul y 31\, but in 2027\, that is a Saturday. Deadline shifts to next business day. Timely deposits extension calculated from original July 31 date\, whi ch remains Aug. 10\, 2027.\n\nLearn More: IRS Form 941: Complete Guide & F iling Instructions \n\nGet Help: Essentials Guide for Business Owners a nd Managers \n\ nTAX PAYMENT: Deposit of Unemployment Taxes (Form 940) Due\n\nFor companie s with an accumulated unpaid liability of more than $500 through June 2027 .\n\nLearn More: What is Form 940 and How is it Used by Small Businesses? \n\nGet Help: Essentials Guide for Business Owners and M anagers \n\nTAX PAYMENT: PCORI Fee Due\n\nEmployers with self-funded health plans must pa y the Patient-Centered Outcomes Research Institute fee by Aug. 2\, 2027 (s hifts from July 31 because it is Saturday). The per-covered-life rate is s et annually by the IRS\, which is summarized by the IRS in its PCORI fee h omepage and PCORI fee FAQs.\n\nLearn More: Patient Centered Outcomes Resea rch Trust Fund Fee\, Questions and Answers \n DTEND;VALUE=DATE:20270803 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270802 LAST-MODIFIED:20261016T194420Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Filing Deadlines and Tax Payments TRANSP:TRANSPARENT UID:2abe8910-ec88-5fe0-bfec-30420093b35d@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

FILING DEADLINE: Employer Retirement Plan Rep orting (Forms 5500-series and 8955-SSA) Due

The size of your business and the structure of your retirement plan determine which version of Form 5500 you complete. Note: N ormal due date is July 31 (last day of seventh month after calendar year p lan). However\, July 31\, 2027\, is a Saturday\, so deadline shifts to nex t business day.

Learn More: What is Form 5500? Everything You Need to Know

FILIN G DEADLINE: Extension of Time for Employee Plan Returns Due

If you know ahead of time that you w on’t be able to make the original deadline\, you can file an extension f or your company’s Form 5500 and Form 8955-SSA by using Form 5558. Note: Normal deadline is July 31\, but in 2027\, that is a Saturday. Deadline sh ifts to next business day.

Learn More: What is Form 5500? Everything You Need to Know

FILING DEADLINE: Quarterly Federal Tax Return (Form 941) Due

This deadline is for the seco nd quarter of 2027. If you made timely deposits in full payment of your ta xes for the quarter\, you may file Form 941 by August 10\, 2027. Note: Nor mal deadline is July 31\, but in 2027\, that is a Saturday. Deadline shift s to next business day. Timely deposits extension calculated from original July 31 date\, which remains Aug. 10\, 2027.

Learn More: IRS Form 941: Complete Guide &\; Filing Instructi ons

Get Help: Essentials Guide for Business Owners and Managers

TAX PAYMENT: Deposit of Unemployment Taxes (Form 940) Due

For companies with an accumulated unpaid liability of more than $500 through June 2027.

Learn More: What is Form 940 and How is it Used by Small Businesses?< /a>

Get Help: Essentials Guide for Business Owners and Managers

TAX PAYMENT: PCORI Fee Due

Emp loyers with self-funded health plans must pay the Patient-Centered Outcome s Research Institute fee by Aug. 2\, 2027 (shifts from July 31 because it is Saturday). The per-covered-life rate is set annually by the IRS\, which is summarized by the IRS in its PCORI fee homepage and PCORI fee FAQs.

Learn More: Patient Centered Outcomes Research Trust Fund Fee\, Questions and Answers

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205913Z DESCRIPTION:Ensure all company policies and practices are up to date with a ny regulatory or legislative changes.\n\nLearn More: Compliance Resources \n\nGet Help: 2027 HR Compliance Gu ide \n DTEND;VALUE=DATE:20270804 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270803 LAST-MODIFIED:20261001T185406Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:COMPLIANCE CHECK: Mid-Year Compliance Check — Poli cies TRANSP:TRANSPARENT UID:e5f5d22a-e0aa-5dbb-8ac3-aaa8a8975e6b@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Ensure all company policies and pr actices are up to date with any regulatory or legislative changes.

Learn More: Compliance Resources

Get Help: 2027 HR Compliance G uide X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205913Z DESCRIPTION:\nTAX PAYMENT: Q3 2027 Estimated Tax Payments Due\n\nBusinesses must pay taxes on their profits. How a company is set up determines who p ays the taxes.\n\nLearn More: Filing Business Tax Return \n\nGet Help: Essenti als Guide for Business Owners and Managers \n\nFILING DEADLINE Extended Calendar-Year Tax Returns Due\n\nExtended calendar-year partnership and S corporation tax r eturns due.\n\nLearn More: Filing Business Tax Return \n DTEND;VALUE=DATE:20270916 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270915 LAST-MODIFIED:20261016T194329Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Filing Deadline and Tax Payment TRANSP:TRANSPARENT UID:a7772229-42f7-52df-9c44-1067411b87ee@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

TAX PAYMENT: Q3 2027 Estim ated Tax Payments Due

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

Learn More: Filing Business Tax Return

Get Help: Essentials Guide fo r Business Owners and Managers

FILING DEADLINE Extended Calenda r-Year Tax Returns Due

Extended calendar-year partn ership and S corporation tax returns due.

Learn More: Filing Business Tax Return

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205914Z DESCRIPTION:A Summary Annual Report (SAR) is a yearly document that provide s employees and beneficiaries with a concise overview of their employee be nefit plan’s financial health and operations.\n\nLearn More: Form 5500 F AQ \n DTEND;VALUE=DATE:20271001 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20270930 LAST-MODIFIED:20261001T185406Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:HR ACTION: Provide a Summary Annual Report (SAR) to Employees and Beneficiaries TRANSP:TRANSPARENT UID:1d6c2ede-42f6-5dc2-b6b8-cb3f061decf7@paychex-calendar X-ALT-DESC;FMTTYPE=text/html: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 operation s.

Learn More: Form 5500 FAQ X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205914Z DESCRIPTION:Provide Disclosure Notice to all Medicare-eligible individuals who are covered under the organization’s prescription drug plan.\n\nLear n More: Full-Time Employee Benefits a Company Must Provide \n DTEND;VALUE=DATE:20271015 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20271014 LAST-MODIFIED:20261001T185405Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:HR ACTION: Provide Medicare Part D Disclosure Notice TRANSP:TRANSPARENT UID:00d771c9-f274-57c2-9226-ce66a4ae0f84@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Provide Disclosure Notice to all M edicare-eligible individuals who are covered under the organization’s pr escription drug plan.

Learn More: Full-Time Employee Benefits a Company Must Provide< /html> X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205915Z DESCRIPTION:\nFILING DEADLINE: Extended Calendar-Year Tax Returns Due\n\nEx tended sole proprietorship and calendar-year C corporation tax returns due .\n\nLearn More: Filing Business Tax Return \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nFILING DEADLINE: Extended Deadline Retirement Plan Filing Due\n\nForm 5500 - 401(k) Retirement Plan extended filing deadline. \n\nLearn More: Filing Business Tax Return \n\nGet Help: Essentials Guide for Business Owners and Managers \n DTEND;VALUE=DATE:20271016 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20271015 LAST-MODIFIED:20261001T185405Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:FILING DEADLINE: Extended Calendar-Year Tax Returns Due TRANSP:TRANSPARENT UID:eaa3684b-4acd-5cd6-a38c-928d93b7f471@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

FILING DEADLINE: Extended Cale ndar-Year Tax Returns Due

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

Learn More: Filing Business Tax Return

Get Help: Essentials Guide for Business Owners and Managers

FILING DEADLINE: Ex tended Deadline Retirement Plan Filing Due

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

Learn More: Filing Business Tax Return

Get Help: Essentials Guide for Business Owners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205916Z DESCRIPTION:\nHR ACTION: Distribute Open Enrollment Announcements\n\nEmploy ers are responsible for notifying employees of an upcoming open enrollment period. This includes communicating benefits options\, updates\, and dead lines.\n\nLearn More: How To Notify Employees of Open Enrollment \n\nGet Help: See How Your Benefits Provider Stacks Up \n\n\n\nHR AC TION: Distribute Federal and Company Holiday Guidelines\n\nProvide first m ention of a list of days the organization will be closed\, paid holidays\, and additional time-off policies.\n\nLearn More: What Are Federal Holiday s? An Employer Guide to Pay & Compliance \n\nGet Help: 8 Tips for How To Manage Employee P aid Time-Off Requests \n\n\n\nCOMPLIANCE CHECK: Review and Update Employee Cla ssifications to Ensure Compliance\n\nReview employees’ exempt status to ensure compliance with the new federal overtime guidelines.\n\nLearn More: Exempt vs. Nonexempt Employees: What Are the Differences? \n\n\n\nTAX PAYMENT: Deposit of Unemployment Taxes (Form 940) Due\n\nFor companies with an accumulated unpaid liability of more th an $500 through September 2027. Note: Normal deadline of Oct. 31 falls on a Sunday in 2027. Deadline shifts to the next business day.\n\nLearn More: What is Form 940 and How is it Used by Small Businesses? \n\nGet Help: Essentials Guide for Business Owners and Managers \n\n\n\nFILING DEADLINE : Quarterly Federal Tax Return (Form 941) Due\n\nDeadline for the third qu arter of 2027. If you made timely deposits in full payment of your taxes f or the quarter\, you may file Form 941 by November 10\, 2027. Note: Normal deadline is Oct. 31 but that is Sunday. Deadline shifts to next business day. The timely deposits extension is calculated from original deadline of Oct. 31.\n\nLearn More: IRS Form 941: Complete Guide & Filing Instruction s \n\nGet Help: Essentials Guide for Business Owners and Managers \n DTEND;VALUE=DATE:20271102 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20271101 LAST-MODIFIED:20261001T185405Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:HR Actions\, Compliance Checks\, Tax Payments and Fi ling Deadlines TRANSP:TRANSPARENT UID:9e68438f-9622-5a37-a7a1-65e3660efdce@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

HR ACTION: Distribute Open Enr ollment Announcements

Employers are responsible for notifying employee s of an upcoming open enrollment period. This includes communicating benef its options\, updates\, and deadlines.

Learn More: How To Notify Employees of Open Enrollment

Get Help: See How Your Benefits Provide r Stacks Up

HR ACTION: Distribute Federal and Company Holid ay Guidelines

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

Learn More: What Are Federal Holidays? An Employer Guide to P ay &\; Compliance

Get Help: 8 Tips f or How To Manage Employee Paid Time-Off Requests

COMPLIANCE CHECK: Review and Update Employee Classifications to Ensure ComplianceReview employees’ exempt status to ensure compliance with the new fede ral overtime guidelines.

Learn More: Exempt vs. Nonexempt Employees: What Are th e Differences?

TAX PAYMENT: Deposit of Unemployment Taxes ( Form 940) Due

For companies with an accumulated unpaid liability of mo re than $500 through September 2027. Note: Normal deadline of Oct. 31 fall s on a Sunday in 2027. Deadline shifts to the next business day.

Le arn More: What is Form 940 a nd How is it Used by Small Businesses?

Get Help: E ssentials Guide for Business Owners and Managers

FILING DEA DLINE: Quarterly Federal Tax Return (Form 941) Due

Deadline for the th ird quarter of 2027. If you made timely deposits in full payment of your t axes for the quarter\, you may file Form 941 by November 10\, 2027. Note: Normal deadline is Oct. 31 but that is Sunday. Deadline shifts to next bus iness day. The timely deposits extension is calculated from original deadl ine of Oct. 31.

Learn More: IRS For m 941: Complete Guide &\; Filing Instructions

Get Help: Essentials Guide for Business Owners and Managers X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205917Z DESCRIPTION:Provide second mention of a list of days the organization will be closed\, paid holidays\, and additional time-off policies .\n\nLearn More: What Are Federal Holidays? An Employer Guide to Pay & Compliance \n\nGet Help: 8 Tips for How To Manage Employee Paid Time-Off Requests \n DTEND;VALUE=DATE:20271119 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20271118 LAST-MODIFIED:20261001T185405Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:HR ACTION: Distribute Federal and Company Holiday Gu idelines Reminder TRANSP:TRANSPARENT UID:3672b768-daf7-51c7-9870-0eeb493b84e2@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Provide second mention of a list o f days the organization will be closed\, paid holidays\, and additional time-off policies.

Learn More: What Are Federal Holidays? An Employer Guide to Pay &\; Compliance

Get Help: 8 Tips for How To Manage Employ ee Paid Time-Off Requests X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205918Z DESCRIPTION:\nHR ACTION: Notify Employees of Benefits or Compensation Chang es Effective January 1st\n\nEmployees need to be notified of any changes t o compensation or benefits that start the beginning of the year.\n\nLearn More: Employee Benefits a Company Must Provide \n\nGet He lp: A New Era in Employee Benefits: A Guide for Small Businesses \n\n\n\nHR ACTION: Distribute 401(k) Safe Harbor\, QDIA\, and Automatic Enrollment\n \nDeadline to distribute 401(k) safe harbor\, QDIA\, and automatic enrollm ent required notices to plan participants.\n\nLearn More: Employer Benefit s of 401(k) Plans \n\nGet Help: A Simpler Way to Enroll In Your 401(k) \n DTEND;VALUE=DATE:20271202 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20271201 LAST-MODIFIED:20261001T185405Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:HR ACTION: Notify Employees of Benefits or Compensat ion Changes Effective January 1st TRANSP:TRANSPARENT UID:2a74e83e-7320-57a2-b07c-624d6f1bd4e6@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

HR ACTION: Notify Employees of Benefits or Compensation Changes Effective January 1st

Employees need to be notified of any changes to compensation or benefits that start the beginning of the year.

Learn More: Employee Benefits a Company Must Provide

Get Help: A New Era in Employee Benefits: A Guide for S mall Businesses

HR ACTION: Distribute 401(k) Safe Harbor\, QDIA\, and Automatic Enrollment

Deadline to distribute 401(k) safe har bor\, QDIA\, and automatic enrollment required notices to plan participant s.

Learn More: Employer Benef its of 401(k) Plans

Get Help: A Simpler Way to Enroll In Your 401(k) X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205919Z DESCRIPTION:\nCOMPLIANCE CHECK: Conduct End-of-Year Compliance Activities a nd Nondiscrimination Testing\n\nCompanies must perform both nondiscriminat ion tests each year to ensure that the 401(k) plan does not favor highly c ompensated employees.\n\nLearn More: What Corrective Distributions May Ind icate About Your Retirement Plan Design \n\nGe t Help: Road to Retirement: A Paychex Special Report \n\n\n\nCOMPLIANCE CHECK: Revi ew Year-End Payroll Processing and Initiate Coming Payroll Year\n\nAfter y ou have wrapped up this year’s payroll\, review your payroll schedule fo r the next fiscal year. Check all period-ending dates and quarterly closin g dates to make sure they do not fall on any major holidays\, weekends\, o r other dates that would make it difficult to process in a timely manner.\ n\nGet Help: 2027 Year-End Payroll Checklist \n DTEND;VALUE=DATE:20280101 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20271231 LAST-MODIFIED:20261001T185404Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:Compliance Checks TRANSP:TRANSPARENT UID:202e4305-ca14-5c66-b09f-0b9bd5584318@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:

COMPLIANCE CHECK: 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.

Learn More: < a href="https://www.paychex.com/articles/employee-benefits/corrective-dist ributions-and-retirement-plan-design?utm_source=ics&\;utm_medium=digita l&\;utm_campaign=fy27_q2_compliance_campaign&\;campaign_name=DM_Comp liance_FY27_Calendar&\;campaign_id=701WP00001OqR7R">What Corrective Dis tributions May Indicate About Your Retirement Plan Design

Get H elp: Road to Retirement: A Paychex Special Report

COMPLIANCE CHECK: Review Year-End Payroll Processing and Initiat e 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 difficul t to process in a timely manner.

Get Help: 2027 Year-End Payroll Checklist X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20260929T205921Z DESCRIPTION:Businesses must pay taxes on their profits. How a company is se t up determines who pays the taxes.\n\nLearn More: Filing Business Tax Ret urn \n\nGet Help: Essentials Guide for Business Owners and Managers \n\nThis content is for e ducational purposes only\, is not intended to provide specific legal advic e\, and should not be used as a substitute for the legal advice of a quali fied attorney or other professional. The information may not reflect the m ost current legal developments\, may be changed without notice and is not guaranteed to be complete\, correct\, or up-to-date.\n\nThese materials (f orms) are for general information purposes only\, and are not intended as legal advice. If you have questions or need legal guidance regarding parti cular facts and circumstances\, you should consult an attorney.\n\nNeither Paychex\, Inc. nor its subsidiaries or affiliates (collectively "Paychex" ) shall be responsible for client's compliance with federal\, state\, and local statutes\, regulations\, or ordinances. Client is solely responsible for complying with all applicable law. Paychex does not represent or warr ant that materials provided comply with applicable federal and state laws and regulations or whether any client's use of a particular product functi onality is appropriate or otherwise lawful. Any and all materials provided in this product are not intended as legal advice. If you have a specific problem\, issue\, or need for legal or financial advice\, the services of a competent\, relevant professional should be sought to address the partic ular situation. Paychex expressly disclaims any liability associated with a client's use of this product.\n DTEND;VALUE=DATE:20280116 DTSTAMP:20260929T205656Z DTSTART;VALUE=DATE:20280115 LAST-MODIFIED:20261001T185404Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=en-us:TAX PAYMENT: Q4 2027 Estimated Tax Payments Due TRANSP:TRANSPARENT UID:94bae2a7-e74f-5268-93c7-42750fca3319@paychex-calendar X-ALT-DESC;FMTTYPE=text/html:Businesses must pay taxes on their profits. How a company is set up determines who pays the taxes.

Le arn More: Filing Business Tax Return

Ge t Help: Essentials Guide for Business Owners and Managers

This content is for educational purposes only\, is not intended to provide specific legal advice\, and should not be used as a substitute fo r the legal advice of a qualified attorney or other professional. The info rmation may not reflect the most current legal developments\, may be chang ed without notice and is not guaranteed to be complete\, correct\, or up-t o-date.

These materials (forms) are for general information purpose s only\, and are not intended as legal advice. If you have questions or ne ed legal guidance regarding particular facts and circumstances\, you shoul d consult an attorney.

Neither Paychex\, Inc. nor its subsidiaries or affiliates (collectively "\;Paychex"\;) shall be responsible fo r client'\;s compliance with federal\, state\, and local statutes\, re gulations\, or ordinances. Client is solely responsible for complying with all applicable law. Paychex does not represent or warrant that materials provided comply with applicable federal and state laws and regulations or whether any client'\;s use of a particular product functionality is ap propriate or otherwise lawful. Any and all materials provided in this prod uct are not intended as legal advice. If you have a specific problem\, iss ue\, or need for legal or financial advice\, the services of a competent\, relevant professional should be sought to address the particular situatio n. Paychex expressly disclaims any liability associated with a client' \;s use of this product. X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 BEGIN:VALARM TRIGGER:-PT20160M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT END:VCALENDAR