Key HR compliance dates for 2025
Taxation • December 6, 2024 at 10:43 AM • Written by: Chase Charaba
Is your organization ready for 2025? As an employer or human resources professional, ensuring your business is staying compliant with federal, state, and local laws is essential. But with all of the dates, deadlines, and regulations, it can be challenging to remember all your compliance obligations—especially if you’re balancing other important responsibilities.
To help, we’ve outlined the key human resource compliance deadlines for 2025. We also explain what each requirement entails.
In this blog post, you’ll learn:
- What the important 2025 HR deadlines are
- Which compliance requirements you need to know
- How to create an HR compliance calendar
Why is an HR compliance calendar important?
An HR compliance calendar or checklist is essential for small businesses. By keeping track of upcoming deadlines, you can better comply with federal, state, and local employment laws.
Missing deadlines like tax filings or reports' due dates can lead to fines or other consequences. Adding important dates to your calendar ensures you won’t miss these critical deadlines.
2025 compliance calendar
At PeopleKeep, we put together a 2025 HR compliance calendar so you can keep track of all the critical deadlines and due dates for various reports and compliance tasks.
While the table below is a good tool to remind yourself of the HR and business deadlines, it isn’t a complete list. Deadlines are also subject to change. Always check with official government websites for up-to-date deadlines and information.
The table below provides a summary of the essential compliance deadlines you need to know:
January 2025 HR deadlines
| Date | Task | Description |
|
January 1 |
New minimum wage rates may take effect, depending on your location |
If you have employees earning the minimum wage, double-check that their wages satisfy any new increases at their work location. |
|
Beneficial Owner Information (BOI) reporting is due1 |
Organizations subject to the new Corporate Transparency Act must file their initial BOI report to the Department of Treasury’s Financial Crimes Enforcement Network between January 1, 2024, and January 1, 2025. Organizations created after January 1, 2024, will have 90 days to file their initial report after formation. |
|
| January 15 | Q4 2024 Estimated tax payments due | Self-employed individuals without tax withholding must make quarterly tax payments. |
| January 31 | Distribute Form W-2s and 1099-MISCs to employees and contractors |
Employers must provide their employees and the IRS with a Form W-2 by this date. Form W-2 summarizes each employee’s earnings and tax withholdings for the previous year. You must also provide any independent contractors or freelance workers with a Form 1099 if you paid them more than $600 in the previous tax year. |
| Form W-3s are due to the IRS |
The W-3 Form, also known as the Transmittal of Wage and Tax Statements form, summarizes your organization’s W-2s. You’ll send this form to the Social Security Administration (SSA). |
|
| Quarterly Tax Return: IRS Form 941 is due |
The Employer’s Quarterly Federal Tax Return for Q4 2024 is due on this date if your organization files quarterly. This form reports your employees’ wages, tips, and withheld taxes for the previous quarter. |
|
| Quarterly IRS Form 720 is due |
If your organization is subject to excise taxes on goods and services, you must complete this form, the Quarterly Federal Excise Tax Return. |
|
| Annual IRS Form 944 is due |
If the IRS notified you that you must complete Form 944 instead of Form 941 for the year, you’ll file it by this date. Form 944 reports an organization’s federal income tax, Social Security tax, and Medicare tax they’ve withheld if they have less than $1,000 in annual tax liability. |
|
| Distribute Form 1095-B or Form 1095-C to employees |
If you offer employee health benefits such as group health insurance or health reimbursement arrangements (HRAs), you must provide either Form 1095-B or 1095-C to your employees, depending on your organization's size. If you employ fewer than 50 full-time equivalent employees (FTEs), you’ll use Form 1095-B. If you employ 50 or more FTEs, you’ll use Form 1095-C. |
|
| IRS Form 940 is due for annual FUTA taxes |
If you have employees, you must complete this form by this date and must pay Federal Unemployment Tax Act (FUTA) taxes. If you deposited all of your FUTA tax when it was due, you can delay filing until February 10, 2025.2 |
|
| Form 1099-NEC is due to the IRS and recipients |
You must file3 Form 1099-NEC, Nonemployee Compensation, by this date for each individual or business you have paid at least $600 to who isn’t your employee. You can use it to report sales totaling $5,000 or more from consumer product resale, buy-sells, deposit commissions, or any other basis. |
|
| IRS Form 943 is due for agricultural employers |
If you’re an agricultural employer, you must file the Employer’s Annual Federal Tax Return for Agricultural Employees for the previous tax year by this date.4 If you made full deposits on time for the year, you can file by February 10 instead. |
February 2025 HR deadlines
| Date | Task | Description |
| February 1 | Post OSHA Form 300A for employees to view | If you employ 11 or more employees and aren’t exempt from reporting requirements, you must post an OSHA Summary of Work-Related Injuries and Illnesses of the previous year at every work site until April 30.5 |
| February 28 | IRS Form 8027 is due for paper filers |
Employers in the food and beverage industry use Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, to report any tip income to the IRS.6 If you file electronically, it’s due on March 31. |
| Submit Form 1094-B or 1094-C (if paper filing) |
If you offer employee health benefits such as group health insurance or health reimbursement arrangements (HRAs), you must file Form 1094-B or 1094-C to the IRS, depending on your organization's size. If you employ fewer than 50 full-time equivalent employees (FTEs), you’ll use Form 1094-B. If you employ 50 or more FTEs, you’ll use Form 1094-C. Form 1094 provides a summary of all your employees’ 1095s. If you file electronically, this is due on April 1. |
March 2025 HR deadlines
| Date | Task | Description |
| March 1 | Form M-1 is due | You must file an annual Form M-1 with the Employee Benefits Security Administration (EBSA) if you have a multiple employer welfare arrangement (MEWA) that includes medical benefits.7 |
| March 15 | Form 1065 is due for partnerships |
If your organization is a partnership, an LLC taxed as a partnership, or a multi-member LLC, and you operate on a calendar year, you must file your business tax return by this date on Form 1065. You must also distribute a Schedule K-1 to all partners. |
| Form 1120-S is due for S corps |
If your organization is an S corp and you operate on a calendar year, you must file your business tax return by this date on From 1120-S. |
|
| March 31 | IRS Form 8027 is due for e-filers |
Employers in the food and beverage industry use Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, to report any tip income to the IRS. |
April 2025 HR deadlines
| Date | Task | Description |
| April 1 | Submit Form 1094-B or 1094-C if filing electronically |
If you offer employee health benefit plans such as group health insurance or health reimbursement arrangements (HRAs), you must file Form 1094-B or 1094-C to the IRS, depending on your organization's size. If you employ fewer than 50 full-time equivalent employees (FTEs), you’ll use 1094-B. If you employ 50 or more FTEs, you’ll use 1094-C. Form 1094 provides a summary of all your employees’ 1095s. |
| April 15 | Tax Day. This is the deadline for filing personal tax returns and C corporation business returns |
If your organization is a C corporation, you must file your business tax return by this date on Form 1120. |
| Form 8928 is due8 |
Employers and group health plan sponsors use Form 8928 to self-report any administration compliance failures relating to their plan. This includes the following situations:
|
|
| Q1 2025 estimated tax payments are due |
Self-employed individuals without tax withholding must make quarterly tax payments. You can use Form 1040-ES to calculate your tax liability for the year. You can find the rules for estimating your payments in IRS Publication 505.9 |
|
| April 28 | Deliver summary plan description (SPD) for calendar year plans subject to ERISA to plan participants by this date |
If you offer a health or retirement plan subject to ERISA, you must provide an SPD within 120 of establishing the plan. |
|
April 30 |
Quarterly Form 941 is due |
The Employer’s Quarterly Federal Tax Return for Q1 2025 is due on this date if your organization files quarterly. This reports your employees’ wages, tips, and withheld taxes for the previous quarter. |
|
Quarterly Form 720 is due |
You must complete this form if your organization is subject to excise taxes on goods and services. |
May 2025 HR deadlines
| Date | Task | Description |
| May 15 | Form 990 and Form 990-EZ are due for nonprofits |
Tax-exempt organizations use Form 990 to report information to the IRS under Section 6033. |
June 2025 compliance deadlines
| Date | Task | Description |
|
June 1 |
RxDC reporting due for 2024 calendar year plans10 |
Insurance companies and employer-based health plans must submit a Prescription Drug Data Collection (RxDC) report with information about prescription drugs and the plan’s healthcare spending. If you have a full-insured plan, your insurance carrier will take of this report for you. If you have a self-insured or level-funded plan, you’ll need to submit this or work with a third-party administrator (TPA).11 |
| June 17 |
Q2 2025 estimated tax payments are due |
Self-employed individuals without tax withholding must make quarterly tax payments. |
July 2025 HR deadlines
| Date | Task | Description |
| July 31 |
Quarterly Form 941 is due |
The Employer’s Quarterly Federal Tax Return for Q2 2025 is due on this date if your organization files quarterly. This reports your employees’ wages, tips, and withheld taxes for the previous quarter. |
| PCORI fees are due |
The Affordable Care Act (ACA) introduced the Patient-Centered Outcomes Research Institute (PCORI) fee for plan sponsors of self-insured health plans, including health reimbursement arrangements (HRAs). Employers subject to the fee must report it on quarterly Form 720. |
|
| Quarterly Form 720 is due |
You must complete this form if your organization is subject to excise taxes on goods and services. You’ll use Form 720 to report the annual PCORI fee by July 31. |
|
| Form 5500 is due for calendar year employee benefit plans |
Organizations with employee benefit plans subject to ERISA, such as retirement plans and HRAs, must file Form 5500 annually. Depending on the type of organization and benefits you offer, you’ll complete a different version of Form 5500. To request a one-time extension, you can file Form 5558. |
|
| Form 5330 is due |
Organizations use this form to report excise taxes related to ERISA plans. |
September 2025 compliance deadlines
| Date | Task | Description |
| September 16 |
Q3 2025 estimated tax payments are due |
Self-employed individuals without tax withholding must make quarterly tax payments. |
| September 30 | Summary Annual Report is due for calendar year plans |
Organizations with benefits subject to ERISA must distribute a Summary Annual Report (SAR) to participants within nine months after the end of the plan year. The SAR summarizes your Form 5500 information. Learn more about the Summary Annual Report |
October 2025 HR deadlines
| Date | Task | Description |
| October 3 |
90-day notice for qualified small employer HRAs (QSEHRAs) and individual coverage HRAs (ICHRAs) |
If you choose to follow federal recommendations for a 90-day QSEHRA or ICHRA notice, let your employees know you’ll be offering a QSEHRA or ICHRA on January 1, 2026, by this date. If you offer an HRA through PeopleKeep, our software automatically sends email notifications to employees on the schedule you set, such as 30 or 90 days before the benefit start date. |
| October 31 |
Quarterly Form 941 is due |
The Employer’s Quarterly Federal Tax Return for Q3 2025 is due on this date if your organization files quarterly. This reports your employees’ wages, tips, and withheld taxes for the previous quarter. |
| Quarterly Form 720 is due |
You must complete this form if your organization is subject to excise taxes on goods and services. |
December 2025 compliance deadlines
| Date | Task | Description |
|
December 16 |
Q4 2025 estimated tax payments are due |
Self-employed individuals without tax withholding must make quarterly tax payments. |
| December 31 | Nondiscrimination testing is due for calendar year plans |
Organizations should conduct nondiscrimination testing for health and welfare benefit plans by the final day of the plan year. However, it’s good practice to conduct tests before this date so you have time to make corrections. Plans subject to NDTs include retirement plans, flexible spending accounts (FSAs), HSAs, and HRAs. NDTs ensure your benefit plans don’t favor high-compensated employees. |
Unknown deadlines
- Final day to certify and submit 2024 EEO-1 Component 1 report: Organizations with 100 or more employees must file an EEO-1 report to share workforce demographics. Due dates vary, but the federal government has yet to announce the 2024 Component 1 report opening date. The U.S. Equal Employment Opportunity Commission will share 2024 data collection dates on its website when available.12
Other compliance requirements to know
In addition to the deadlines listed above, there are additional requirements you’ll want to stay on top of to ensure compliance.
Other compliance requirements and dates to know:
- HIPAA Breach Notification
- If fewer than 500 individuals were affected, you must submit an annual report to the Secretary of Health and Human Services (HHS).
- If 500 or more individuals were affected, you must submit a report to the Secretary of HHS within 60 days of the breach.
- Form 4070
- Employees who earn more than $20 in tips must complete Form 4070 each month and return it to their employer.
- Open enrollment period
- If you offer an HRA, your employees can enroll in an individual health insurance plan during the annual Open Enrollment Period. This runs from November 1 through January 15 in most states.
- Paid time off reminder
- It’s a good idea to remind employees about their time off balances before Q4 begins if they lose it at the end of the year.
- Workplace poster requirements
- You should replace any required workplace posters on December 31 to prepare for the new year.
- State compliance deadlines
- Every state has its own compliance deadlines. Be sure to check with your state for additional requirements to add to your calendar.
How to create an HR compliance calendar
Creating your own HR compliance calendar involves several key steps. First, you’ll need to gather information on your organization's specific compliance requirements. You can review regulations that govern your industry or benefits. You can also consult with legal experts to understand any changes in legislation that may affect your compliance obligations. Our 2025 compliance calendar is a great starting point for building your own calendar.
Once you know which requirements apply to your organization, you can identify key deadlines and dates.
An HR compliance calendar is a living document that you must update regularly. Review it often to ensure it reflects any changes in regulations or internal policies.
Conclusion
Keeping track of all the legal requirements and regulatory deadlines for organizations can be difficult, especially for small businesses. Our 2025 compliance calendar helps you to recognize the various deadlines and responsibilities for the year.
With all these tasks, don’t add managing employee benefits to your plate. With PeopleKeep’s HRA administration software, you can easily set up and manage health benefits for your employees. With HRAs, you can give your employees affordable, flexible benefits that meet their unique needs.
This blog post was originally published on January 4, 2024. It was last updated on December 6, 2024.
1. Beneficial Ownership Information Report
2. Form 940
4. Form 943
5. OSHA Rules
6. Form 8027
7. Form M-1
8. Form 8928
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Chase Charaba
Chase Charaba is the Content Marketing Manager at PeopleKeep, where he brings three years of expertise in HRAs and health benefits. Having personally used both QSEHRA and ICHRA as an employee, Chase offers a unique perspective on how these solutions empower small employers and their teams. He's written extensively on health benefits, contributing to his career total of more than 350 blog posts across diverse industries. With experience in both digital marketing agencies and in-house teams, Chase combines strategic insight with creative storytelling. Outside of work, he’s an aspiring fiction author, landscape photographer, and small business owner.