By Chase Charaba on December 8, 2025 at 10:05 AM
Is your organization ready for 2026? As a business owner or HR leader, ensuring your company complies 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 2026. We also explain what each requirement entails.
In this blog post, you’ll learn:
- The 2026 HR deadlines that you should know.
- Which compliance requirements you must follow at your organization.
- How to create an effective HR compliance calendar.
Why is an HR compliance calendar important?
An HR compliance calendar or checklist is key for small businesses. By keeping track of upcoming deadlines, you can better comply with federal, state, and local employment laws.
Missing deadlines, such as 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.
2026 compliance calendar
At PeopleKeep by Remodel Health, we have compiled a 2026 HR compliance calendar to help you stay on top of all 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. Regulatory 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 tasks and deadlines you need to know:
January 2026 HR deadlines
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Date |
Task |
Description |
|
January 1 |
Certain states, cities, and counties may have new minimum wages that may take effect on this date |
If you have employees earning the minimum salary amount, double-check that their wages satisfy any new increases at their work location. |
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As of March 2025, U.S. companies are now exempt from filing a BOI report. However, certain foreign entities must file a BOI report within 30 days of becoming effective if they have registered to do business in the U.S. |
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January 15 |
Q4 2025 Estimated tax payments due |
Self-employed individuals without tax withholding must make quarterly tax payments. |
February 2026 HR deadlines
|
Date |
Task |
Description |
|
February 1 |
Post OSHA Form 300A for employees to view |
Suppose you employ 11 or more employees and aren’t exempt from reporting requirements. In that case, you must post an OSHA Summary of Work-Related Injuries and Illnesses of the previous year at every work site until April 30. |
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February 2 |
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. |
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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). |
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Quarterly Tax Return: IRS Form 941 is due |
The Employer’s Quarterly Federal Tax Return for Q4 2025 is due on this date if your organization files quarterly. This form reports your employees’ wages, tips, and withheld taxes for the previous quarter. |
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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. |
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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 that they’ve withheld if they have less than $1,000 in annual tax liability. |
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Distribute IRS 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 make Form 1095-B or 1095-C available to your employees upon request. Due to the passage of the Paperwork Reduction Act in 2024, employers are no longer required to send these forms to their employees automatically. You must provide the employee the requested form by January 31 (February 2 in 2026) or within 30 days after the date you receive the request. 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. |
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IRS Form 940 is due for annual FUTA taxes |
If you have employees, you must complete Form 940 by this date and 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, 2026. |
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Form 1099-NEC is due to the IRS and recipients |
You must file 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. |
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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. If you made full deposits on time for the year, you can file by February 10 instead. |
March 2026 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. |
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March 2 |
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. If you file electronically, the deadline is March 31. |
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Submit Form 1094-B or 1094-C (if paper filing) |
If you offer employee health benefits such as group health insurance or HRAs, you must file Form 1094-B or 1094-C with the IRS, depending on your organization's size. If you employ fewer than 50 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, the due date is March 31. |
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March 16 |
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. |
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Form 1120-S is due for S corps |
If your organization is an S corp operating on a calendar year, you must file your business tax return by this date using Form 1120-S. |
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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. |
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Submit Form 1094-B or 1094-C if filing electronically |
If you offer employee health benefit plans such as group health insurance or HRAs, you must file Form 1094-B or 1094-C with the IRS, depending on your organization's size. If you employ fewer than 50 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 2026 HR deadlines
|
Date |
Task |
Description |
|
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. |
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Form 8928 is due |
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:
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Q1 2026 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. |
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April 30 |
Quarterly Form 941 is due |
The Employer’s Quarterly Federal Tax Return for Q1 2026 is due on this date if your organization files quarterly. Form 941 reports your employees’ wages, tips, and withheld taxes for the previous quarter. |
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Quarterly Form 720 is due |
You must complete this form if your organization is subject to excise taxes on goods and services. |
May 2026 HR deadlines
|
Date |
Task |
Description |
|
May 1 |
Deliver the 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 with an effective date of January 1, you must provide an SPD within 120 days of establishing the plan. If you make changes to your SPD that don’t affect your employees' coverage, you can deliver an updated document within 210 days after the end of the plan year when the changes took effect. |
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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 2026 compliance deadlines
|
Date |
Task |
Description |
|
June 1 |
RxDC reporting due for 2025 calendar year plans |
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 fully-insured plan, your insurance carrier will take care 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). |
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June 15 |
Q2 2026 Estimated tax payments are due |
Self-employed individuals without tax withholding must make quarterly tax payments. |
July 2026 HR deadlines
|
Date |
Task |
Description |
|
July 31 |
Quarterly Form 941 is due |
The Employer’s Quarterly Federal Tax Return for Q2 2026 is due on this date if your organization files quarterly. This reports your employees’ wages, tips, and withheld taxes for the previous quarter. |
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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 HRAs. Employers subject to the fee must report it on quarterly Form 720. |
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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. |
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Form 5500 is due for calendar year employee benefit plans |
Organizations with employee benefit plans subject to ERISA, such as retirement plans, must file Form 5500 annually. This also applies to organizations offering an ICHRA if they have 100 or more plan participants. You'll complete a different version of Form 5500 depending on the type of organization and benefits you offer. To request a one-time extension, you can file Form 5558. |
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Form 5330 is due |
Organizations use this form to report excise taxes related to ERISA plans. |
September 2026 compliance deadlines
|
Date |
Task |
Description |
|
September 15 |
Q3 2026 estimated tax payments are due |
Self-employed individuals without tax withholding must make quarterly tax payments. |
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September 30 |
Summary Annual Report is due for calendar year plans |
Organizations with benefits subject to ERISA that file Form 5500 must distribute a Summary Annual Report (SAR) to participants within nine months after the end of the plan year. The SAR summarizes the information from your Form 5500. |
October 2026 HR deadlines
|
Date |
Task |
Description |
|
October 2 |
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, 2027, by this date. If you offer an HRA through PeopleKeep, our software automatically sends timely notifications to employees on the schedule you set, such as 30 or 90 days before the benefit start date. |
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October 31 |
Quarterly Form 941 is due |
The Employer’s Quarterly Federal Tax Return for Q3 2026 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 2026 compliance deadlines
|
Date |
Task |
Description |
|
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. |
Upcoming deadlines
Q4 2026 estimated tax payments will be due on January 15, 2027. Self-employed individuals without tax withholding must make quarterly tax payments.
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 excellence.
Other compliance requirements and dates to know:
- EEO-1 Component 1 report
- Organizations with 100 or more employees must file an EEO-1 report disclosing their workforce demographics.
- Due dates vary, but the federal government has yet to announce the 2025 Component 1 reporting deadline. The U.S. Equal Employment Opportunity Commission will share the 2025 data collection dates on its website as soon as they’re available.
- 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 for individual health insurance
- If you offer a stand-alone HRA, your employees can enroll in an individual health insurance plan during the annual Open Enrollment Period. This currently runs from November 1 through January 15 in most states.
- Effective as of the 2026 Open Enrollment Period for 2027 coverage, the enrollment dates will start on November 1 and end on December 15 for all states with public exchanges operating on the federal Health Insurance Marketplace. State-based exchanges must also shorten their annual enrollment period to end by December 31.
- Paid time off reminder
- It’s a good idea to remind employees about their time off balances before Q4 begins. If you have a use it or lose it policy, leaving your staff unaware may negatively impact morale and employee retention.
- 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 and employment-related 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 2026 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. But remember, an HR compliance calendar is a living document that requires regular updates. Review it often to ensure it reflects any changes in regulations or internal policies.
Conclusion
Keeping track of all the legal requirements and regulatory filing deadlines for organizations can be difficult, especially for small businesses. Our 2026 compliance calendar helps you recognize the various deadlines and responsibilities for the year, allowing you to avoid any costly fines or workplace disruptions.
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. By adding a personalized HRA to your compensation package, 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 8, 2025.
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