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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
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Jun 15 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in May if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in May.
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Jun 16 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 10, 11, 12, and 13 if semi-weekly depositor.
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Jun 22 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 14, 15, and 16 if semi-weekly depositor.
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Jun 23 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 17, 18, 19, and 20 if semi-weekly depositor.
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Jun 28 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 21, 22, and 23 if semi-weekly depositor.
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Jun 30 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 24, 25, 26, and 27 if semi-weekly depositor.
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Jul 06 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 28, 29, and 30 if semi-weekly depositor.
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Jul 07 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 1, 2, 3, and 4 if semi-weekly depositor.
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Jul 12 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 5, 6, and 7 if semi-weekly depositor.
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Jul 14 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 8, 9, 10, and 11 if semi-weekly depositor.
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Jul 17 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in June if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in June.
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Jul 19 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 12, 13, and 14 if semi-weekly depositor.
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Jul 21 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 15, 16, 17, and 18 if semi-weekly depositor.
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Jul 26 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 19, 20, and 21 if semi-weekly depositor.
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Jul 28 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 22, 23, 24, and 25 if semi-weekly depositor.
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Jul 31 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Employers must file quarterly tax returns (Form 941) for the second 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 August 10 to file.).
VIEW MOREIf you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2022. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
Deposit FUTA tax owed through June if more than $500.
Certain small employers must deposit any undeposited tax if the employer's tax liability is $2,500 or more for 2023 but less than $2,500 for the second quarter.
Shortfall deposits or payments by semi-weekly depositors for deposits made July 3 to 6 for June liabilities.
Shortfall deposits by monthly depositors for deposits made May 15, June 15, and July 17.
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Aug 02 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 26, 27, and 28 if semi-weekly depositor.
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Aug 04 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 29, 30, and 31, and August 1 if semi-weekly depositor.
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Aug 09 2023
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 2, 3, and 4 if semi-weekly depositor.
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Aug 10 2023
File Form 941
File Form 941 to report social security, Medicare, and withheld income tax for the second quarter of 2023. Only for employers that deposited the tax timely, properly, and in full.