Share
PrintThe 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
-
May 01 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Employers must file quarterly tax returns (Form 941) for the first quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that have deposited all of the tax timely, properly, and in full have until May 10 to file.)
VIEW MOREDeposit FUTA tax owed through March if more than $500.
Shortfall deposits or payments by semi-weekly depositors for deposits made April 3 to 5 for March liabilities.
Shortfall deposits by monthly depositors for deposits made February 15, March 15, and April 18.
View Less -
May 03 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on April 26, 27, and 28 if semi-weekly depositor.
-
May 05 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on April 29, and 30 and May 1 and 2 if semi-weekly depositor.
-
May 10 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 3, 4, and 5 if semi-weekly depositor.
VIEW MOREFile Form 941 to report social security, Medicare, and withheld income tax for the first quarter of 2023. Only for employers that deposited the tax timely, properly, and in full.
View Less -
May 12 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 6, 7, 8, and 9 if semi-weekly depositor.
-
May 15 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in April if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in April.
View Less -
May 17 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 10, 11, and 12 if semi-weekly depositor.
VIEW MORE -
May 19 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 13, 14, 15, and 16 if semi-weekly depositor.
-
May 24 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 17, 18, and 19 if semi-weekly depositor.
-
May 26 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on May 20, 21, 22, and 23 if semi-weekly depositor.