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
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Dec 31 2022
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Dec 01 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 25, 26, 27, and 28 if semi-weekly depositor.
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Dec 06 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on November 29 and 30, and December 1 if semi-weekly depositor.
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Dec 08 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 2, 3, 4, and 5 if semi-weekly depositor.
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Dec 13 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 6, 7, and 8 if semi-weekly depositor.
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Dec 15 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 9, 10, 11, and 12 if semi-weekly depositor.
VIEW MOREDeposit social security, Medicare, and withheld income tax for payments in November if monthly depositor.
For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in November.
Shortfall deposits by semi-weekly depositors for deposits made November 1 to 30.
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Dec 20 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 13, 14, and 15 if semi-weekly depositor.
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Dec 22 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 16, 17, 18, and 19 if semi-weekly depositor.
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Dec 28 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 20, 21, and 22 if semi-weekly depositor.
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Dec 29 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on December 23, 24, 25, and 26 if semi-weekly depositor.
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Dec 31 2023