2023 HR & Payroll Compliance Deadlines

2023 HR & Payroll Compliance Deadlines

January deadlines and dates

  • January 31st:
    • Distribute W-2s and 1099-MISC (Paper & E-File)
    • Quarterly Forms 941 & 720 due
    • Distribute 1095-B & 1095-C Forms to employees
    • Form 940 due (If quarterly FUTA taxes were not paid when due)
    • Form 1099-NEC to both the IRS and to recipients
    • Form 1099-MISC with only boxes 8 & 10 to be sent to the recipient

February deadlines and dates

  • February 1st: Post OSHA Form 300A
  • February 10th: Annual Form 940 Due (If quarterly FUTA taxes were paid when due)
  • February 28th:
    • Deadline to file ACA Forms 1094-C, 1095-C, 1099-MISC without NEC to IRS (If paper filing)
    • Form 8809 Paper Filing Deadline

March deadlines and dates

  • March 1st: HIPAA Breach Employee Notification and Form M-1 Filing Deadline
  • March 2nd: Electronically submit OSHA Form 300A and Creditable Coverage Disclosure to CMS (for calendar year plans)
  • March 15th:
    • Form 8809 E-filing deadline, S Corp (Form 1120-S) and Partnership (Form 1065) Tax Returns due
    • Form 2553 due
  • March 31st:
    • Form 1099-MISC due if reporting NEC in box 7
    • File deadline Form 1099s electronically
    • File deadline Form 1094-C & 1095-C & 1099-MISC without NEC to IRS electronically
    • EEO-1 Reporting and Filing Deadline

April deadlines and dates

  • April 18th:
    • Tax Day (filing deadline for personal tax returns & C corporations)
    • Forms 7004 and 8928 Filing Deadline
  • April 28th: Summary Plan Description (SPD)

May deadlines and dates

  • May 1st: Quarterly Form 941 & 720 due
  • May 15th: Non-Profit Tax Returns due, including Form 990

June deadlines and dates

No compliance dates to worry about this month!

Enjoy the beginning of summer!

July 2023 deadlines and dates

  • July 31st:
    • Quarterly Form 941 & 720 due
    • Forms 5500 and 5558 Filing Deadline (for calendar year plans)
    • Compliance check

August  deadlines and dates

No compliance dates to worry about this month!

September deadlines and dates

  • September 29th: Supply SAR to covered participants for calendar year plans deadline

October deadlines and dates

  • October 3rd:
    • QSEHRA Notice Deadline (for QSEHRAs that begin January 1, 2024)
    • RDS Application Due to CMS (for plan years beginning in January 1, 2024)
  • October 13th: Medicare Part D Notice of Creditable Coverage delivered to plan participants
  • October 31st: Quarterly Form 941 & 720 due

November deadlines and dates

  • November 1st: Remind employees to submit FSA Receipts before end of year

December deadlines and dates

  • December 29th:
    • Nondiscrimination testing, 401K plans, 125 Premium Only Plans (POP), and flexible spending account (FSA) nondiscrimination testing (if on calendar plan year),
    • Review employee handbooks


About the Author: Jonetta Willard is an experienced HR professional who provides executive-level HR strategy to small and medium-sized CPG clients across the USA. With her extensive background in production, logistics, retail, and distribution, Jonetta understands the intricacies of running a successful business and helps her clients increase their profitability through effective people practices. For more information on how our team can help your business thrive, please visit our website at www.jacquelynlloyd.com.

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