2026 HR Compliance Calendar: Important Federal & State deadlines

Stay Ahead of Every HR, Payroll, and Benefits Deadline in 2026

Every year, HR teams face hundreds of critical filing and disclosure deadlines — from Form W-2 and ACA 1095-C reporting to COBRA, HIPAA, and state-specific notices.

This 2026 HR Compliance Calendar brings all those requirements into one master resource, organized by month, agency, and employer size, so you can stay compliant, avoid penalties, and focus on strategy — not scrambling at year-end.

Pro tip: Bookmark this page to find the most up to date information.

Interactive 2026 HR Compliance Calendar

View all federal and state HR compliance deadlines in a single calendar. Click any date to view the requirement details, instructions, and links to official sources.

Use filters to view only deadlines relevant to your business size — such as 50+ employees, self-insured plans, or multi-state employers.

HR Compliance Calendar 2026

Federal Requirements

State/Local Requirements

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Federal & State HR Deadlines for 2026

Below is a comprehensive 2026 HR Compliance Calendar covering every key deadline that affects U.S. employers — including payroll tax filings, employee benefit plan reports, OSHA injury summaries, ACA reporting, EEO-1 reports, and state-specific mandates.

Each item includes who it applies to, what it’s for, and a quick instruction summary. Use this as your month-by-month compliance roadmap.

Requirement	Deadline	Applies To	Federal/State	What it's for	Brief Instructions	Source
Minimum wage increases (jurisdictional)	01/01/2026	Employers in affected states/localities	State/Local	Apply new wage floors	Confirm state/city industry rates effective Jan 1; update payroll and postings; notify managers.
Form W-2 to employees & file W-2/W-3 with SSA	02/02/2026	All employers paying wages	Federal	Report prior-year wages and taxes	Generate and furnish W-2s; transmit W-2/W-3 to SSA by due date; keep confirmations.	https://www.irs.gov/forms-pubs/about-form-w-2
Form 1099-NEC to contractors	02/02/2026	Businesses paying ≥$600 to contractors	Federal	Report nonemployee compensation	Collect W-9s; furnish 1099-NEC to each payee; e-file with IRS.	https://www.irs.gov/forms-pubs/about-form-1099-nec
Form 1096 (paper transmittal for certain 1099s)	02/02/2026	Paper information return filers	Federal	Transmit paper information returns	Include 1096 cover sheet with paper 1099 series if paper filing is permitted.	https://www.irs.gov/forms-pubs/about-form-1096
Form 940 (Annual FUTA) filing	01/31/2026	Most employers subject to FUTA	Federal	Annual unemployment tax return	Reconcile FUTA deposits; e-file Form 940; track state credit reductions. Alternate deadline: 2/10/2026 if deposits on time.	https://www.irs.gov/forms-pubs/about-form-940
Form 941 (Q4 2025)	01/31/2026	All employers with payroll withholding	Federal	Quarterly payroll tax return (Q4 2025)	Reconcile Q4 payroll; e-file 941; apply 10th-day rule if eligible. Alternate deadline: 2/10/2026 if deposits on time.	https://www.irs.gov/forms-pubs/about-form-941
W-4 renewals for exempt employees	02/17/2026	Employees claiming exemption from withholding	Federal	Maintain current exemption status	Collect new W-4 from exempt employees to continue exemption in 2026.	https://www.irs.gov/forms-pubs/about-form-w-4
OSHA Form 300A posting window	02/01/2026	Employers ≥10 employees (non-exempt industries)	Federal	Display annual injury/illness summary	Sign and post OSHA 300A in a conspicuous area each site; retain logs for 5 years.	https://www.osha.gov/recordkeeping
OSHA electronic submission (ITA)	03/02/2026	≥250 employees, or 20–249 in specified industries	Federal	Submit injury/illness data to OSHA	Verify scope; submit Form 300A data (and 300/301 where required) via ITA.	https://www.osha.gov/injuryreporting/ita
ACA Forms 1095-C/B furnished to individuals	03/02/2026	ALEs (50+ FTEs); self-insured plan sponsors	Federal	Inform employees/individuals of coverage	Produce 1095-C (ALEs) or 1095-B (self-insured); furnish by due date.	https://www.irs.gov/affordable-care-act/forms-1095-c-and-1095-b-resources
ACA 1094/1095 e-file with IRS	03/31/2026	ALEs; self-insured plan sponsors	Federal	Transmit ACA information returns	Create AIR files; e-file by Mar 31; request Form 8809 extension if needed.	https://www.irs.gov/air
Medicare Part D – Disclosure to CMS (calendar plans)	03/01/2026	Employers offering Rx coverage	Federal	Report creditable Rx coverage to CMS	Determine creditable status; submit online within 60 days of plan year start.	https://www.cms.gov/Medicare/CreditableCoverage
EEO-1 Component 1 (typical window)	03/31/2026	Private 100+; certain federal contractors 50+	Federal	Workforce demographics reporting	Follow EEOC announcement; compile HRIS data; submit via EEOC portal.	https://www.eeocdata.org/eeo1
RxDC Reporting (plan year 2025 data)	06/01/2026	Group health plans	Federal	Report Rx and health care spending	Coordinate with carrier/TPA/PBM; validate submission and keep confirmations.	https://www.cms.gov/data-research/consumer-assessment-healthcare-providers-systems/rxdc
Form 5500 (calendar-year plans)	07/31/2026	ERISA benefit plans (retirement/health)	Federal	Annual ERISA report to DOL/IRS/PBGC	Prepare schedules; e-file via EFAST2 by Jul 31; extend with Form 5558 to Oct 15.	https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500
PCORI Fee (for applicable plan years)	07/31/2026	Self-insured plan sponsors	Federal	Fund patient-centered outcomes research	Calculate covered lives; pay via Form 720 by Jul 31.	https://www.irs.gov/newsroom/patient-centered-outcomes-research-institute-fee
Form 5558 (extend Form 5500/8955-SSA)	07/31/2026	ERISA plans needing extension	Federal	Extend ERISA annual filings	File Form 5558 by Jul 31 to extend to Oct 15.	https://www.irs.gov/forms-pubs/about-form-5558
Form 5500 (extended deadline)	10/15/2026	ERISA plans (extended)	Federal	Extended ERISA annual report	Submit extended 5500 via EFAST2; retain acceptance receipt.	https://www.efast.dol.gov
Summary Annual Report (SAR)	09/30/2026	Plans that filed Form 5500	Federal	Summarize annual plan report for participants	Prepare and distribute SAR by deadline; retain delivery proof. Alternate deadline: 12/15/2026 if 5500 extended.	https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/publications/compliance-assistance-guide
California Pay Data Reporting (SB 973)	05/13/2026	Private employers 100+ (with CA presence) & labor contractors	State (CA)	Pay data by race/ethnicity/sex/job category	Prepare snapshot; compile pay bands/hours; file by second Wednesday in May.	https://calcivilrights.ca.gov/paydatareporting/
Massachusetts HIRD filing	11/30/2026	Employers with ≥6 employees in MA	State (MA)	Annual disclosure of employer health coverage	File via MassTaxConnect and save confirmation.	https://www.mass.gov/info-details/health-insurance-responsibility-disclosure-hird-faqs
Medicare Part D – Notices to individuals	10/14/2026	Plans with Medicare-eligible participants	Federal	Creditable coverage disclosure to participants	Identify Medicare-eligibles; send model notices by Oct 14.	https://www.cms.gov/Medicare/Prescription-Drug-Coverage/CreditableCoverage/Model-Notice-Letters
Gag Clause Attestation	12/31/2026	Group health plans/issuers	Federal	Attest no prohibited gag clauses	Confirm contract language; submit CMS attestation by Dec 31.	https://www.cms.gov/marketplace/about/oversight/other-insurance-protections/gag-clause-prohibition-compliance-attestation
Q1 2026 Form 941 (with timely deposit rule)	04/30/2026	All employers	Federal	Quarterly payroll tax return (Q1)	Reconcile payroll; e-file 941 by due date; apply 10th-day rule if eligible. Alternate deadline: 5/11/2026 if deposits on time.	https://www.irs.gov/forms-pubs/about-form-941
Q2 2026 Form 941 (with timely deposit rule)	07/31/2026	All employers	Federal	Quarterly payroll tax return (Q2)	Reconcile payroll; e-file 941 by due date; apply 10th-day rule if eligible. Alternate deadline: 8/10/2026 if deposits on time.	https://www.irs.gov/forms-pubs/about-form-941
Q3 2026 Form 941 (with timely deposit rule)	11/02/2026	All employers	Federal	Quarterly payroll tax return (Q3)	Reconcile payroll; e-file 941 by due date; apply 10th-day rule if eligible. Alternate deadline: 11/10/2026 if deposits on time.	https://www.irs.gov/forms-pubs/about-form-941
FUTA deposit checkpoint (Q4 2025 liability > $500)	01/31/2026	Employers with FUTA accruals	Federal	Deposit unemployment tax if threshold met	Check cumulative FUTA through Dec 2025; deposit if >$500.	https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction
FUTA deposit checkpoint (Q1 2026)	04/30/2026	Employers with FUTA accruals	Federal	Deposit unemployment tax if threshold met	Check cumulative FUTA through Mar 2026; deposit if >$500.	https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction
FUTA deposit checkpoint (Q2 2026)	07/31/2026	Employers with FUTA accruals	Federal	Deposit unemployment tax if threshold met	Check cumulative FUTA through Jun 2026; deposit if >$500.	https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction
FUTA deposit checkpoint (Q3 2026)	11/01/2026	Employers with FUTA accruals	Federal	Deposit unemployment tax if threshold met	Check cumulative FUTA through Sep 2026; deposit if >$500.	https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction
Estimated taxes (Q1 2026)	04/15/2026	Entities/owners owing estimates	Federal/State (tax)	Quarterly estimated tax payment	Calculate and pay Q1 estimate; retain confirmation.	https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
Estimated taxes (Q2 2026)	06/15/2026	Entities/owners owing estimates	Federal/State (tax)	Quarterly estimated tax payment	Calculate and pay Q2 estimate; retain confirmation.	https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
Estimated taxes (Q3 2026)	09/15/2026	Entities/owners owing estimates	Federal/State (tax)	Quarterly estimated tax payment	Calculate and pay Q3 estimate; retain confirmation.	https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
S-corp/Partnership returns (1120-S/1065)	03/16/2026	S-corps & partnerships (calendar-year)	Federal/State (tax)	Business income tax return (pass-throughs)	Prepare return or file extension (Form 7004); issue K-1s.	https://www.irs.gov/businesses/small-businesses-self-employed/business-tax-returns
Individual & C-corp returns (1040/1120)	04/15/2026	Individuals & C-corps (calendar-year)	Federal/State (tax)	Annual income tax return filing	File or extend; note last day for prior-year IRA/HSA contributions.	https://www.irs.gov/filing
Extended individual & C-corp returns	10/15/2026	Individuals & C-corps (extended)	Federal/State (tax)	File extended annual returns	E-file by extension deadline; pay any balance due.	https://www.irs.gov/filing

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Event-Triggered HR Compliance Tasks

Not all HR obligations follow a fixed date. Many are triggered by employee events such as hiring, termination, benefit enrollment, or workplace incidents.

Use this checklist to make sure every new hire, separation, or benefit change is documented and compliant.

Requirement	Deadline	Applies To	Federal/State	What it's for	Brief Instructions	Source
Form I-9 (New Hire)	Sect.1: Employee Day 1; Sect.2: Employer by Day 3	All employers	Federal	Verify identity and work authorization	Have employee complete Section 1 by first day; review originals and complete Section 2 within 3 business days; retain per rules.	https://www.uscis.gov/i-9
New Hire Reporting (State)	Within 20 days of hire (or faster per state)	All employers	State (All)	Report new hires to state registry	Register on your state portal; report employee info (e.g., SSN, address) within required timeframe.	https://www.acf.hhs.gov/css/employers/new-hire-reporting
ACA Marketplace (Exchange) Notice	Within 14 days of hire	Most employers covered by FLSA	Federal	Inform new hires about Marketplace coverage options	Use DOL model notice (offer/no-offer versions); include plan contact details and affordability info if applicable.	https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/affordable-care-act/for-employers-and-advisers/coverage-options-notice
COBRA General (Initial) Notice	Within 90 days of coverage start	Group health plans subject to COBRA (generally 20+)	Federal	Inform new enrollees of COBRA rights	Send model General Notice or include in SPD mailed within 90 days; keep mailing proof.	https://www.dol.gov/sites/dolgov/files/EBSA/laws-and-regulations/laws/cobra/model-general-notice.docx
COBRA Election Notice	Within 14 days after qualifying event notice (up to 44 days if employer is admin)	COBRA-applicable plans	Federal	Offer continuation coverage after a qualifying event	Track terminations/reductions of hours; send model Election Notice; document mail dates and response deadlines.	https://www.dol.gov/sites/dolgov/files/EBSA/laws-and-regulations/laws/cobra/model-election-notice.docx
HIPAA Privacy Notice (NPP)	At enrollment; upon request; 3-year reminder	Health plans (self-insured); insurers for fully-insured	Federal	Explain uses of PHI and participant rights	Distribute NPP at enrollment; update for material changes; issue reminder or redisplay at least once every 3 years.	https://www.hhs.gov/hipaa/for-professionals/privacy/guidance/model-notices-privacy-practices/index.html
HIPAA Special Enrollment Rights Notice	At or before benefits enrollment (initial & OE)	Group health plans	Federal	Notify of mid-year enrollment rights (marriage, birth, loss of coverage)	Include the notice in SPD/enrollment materials; ensure it’s provided at initial eligibility and each OE.	https://www.law.cornell.edu/cfr/text/29/2590.701-6
OSHA Severe Injury Reporting	Fatality: within 8 hours; In-patient hospitalization/amputation/eye loss: within 24 hours	All employers	Federal	Report severe incidents to OSHA	Call OSHA or use online portal within required timeframes; keep incident and notification records.	https://www.osha.gov/laws-regs/regulations/standardnumber/1904/1904.39
HIPAA Breach Notification	Without unreasonable delay; ≤60 days after discovery	Health plans/covered entities	Federal	Notify individuals/HHS (and sometimes media) after PHI breach	Investigate; determine unsecured PHI exposure; send notices; file HHS submission within required timelines.	https://www.hhs.gov/hipaa/for-professionals/breach-notification/index.html
Hire/Exit State Notices (examples)	At hire or termination (varies by state)	Employers in applicable states	State	Provide required hire/exit notices (wage, UI, final pay, etc.)	Maintain state-specific checklists (e.g., CA wage notice at hire, NY wage notice, UI separation info on termination).	https://www.dol.gov/agencies/whd/state

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Why a Compliance Calendar Matters for Your Business

HR compliance calendars aren’t just reminders — they’re risk-management tools. Failing to file on time can trigger fines, IRS penalties, and loss of eligibility for certain benefit programs.

Non-compliance doesn’t just cause fines — it drains time and credibility. A structured compliance calendar helps HR teams:

Avoid penalties for late filings (EEO-1, 5500, ACA)
Maintain audit-ready records for IRS and DOL
Build executive trust through predictable processes
improve cross-team accountability between HR, Payroll, and Finance
Free up time for strategic HR initiatives

Disclaimer

This HR compliance calendar is for informational purposes only and does not constitute legal or tax advice. Deadlines and requirements may change without notice, and additional federal or state obligations may apply. HR Launcher Lab provides no guarantee of accuracy or completeness. Employers should verify requirements with qualified legal or HR professionals.

Related Guides & Resources

Small Business HR Compliance Guide

Hiring Simplified: Navigate Tax, Reporting, and Compliance Like a Pro

The Ultimate Guide to Labor Law Poster Compliance for Employers

Frequently Asked Questions

What is the HR Launcher Lab 2026 HR Compliance Calendar?

The 2026 HR Compliance Calendar from HR Launcher Lab is a curated list of federal and state HR, payroll, and benefits deadlines for U.S. employers. It includes filing dates such as EEO-1, ACA 1095-C, OSHA 300A, Form 5500, and COBRA notices, along with event-triggered compliance actions like new-hire reporting and termination requirements. This page is regularly updated to reflect government and IRS schedule changes.

How can I use this HR compliance calendar?

Employers and HR professionals can use this calendar to plan quarterly filings, benefit plan submissions, and notice distribution.
Many readers bookmark it or integrate it into their annual HR planning process. Premium HR Launcher Lab members also get an Excel version with automatic reminders.

Does HR Launcher Lab guarantee accuracy for every compliance deadline?

No. While we monitor official agency updates, deadlines can change without notice due to IRS or DOL updates. Employers should always verify requirements with official sources or legal counsel before relying on any compliance dates.

Can I download this compliance calendar as a spreadsheet or template?

You can download the list of HR compliance deadlines as a PDF by clicking on the icon at the top of the table.

How does HR Launcher Lab use AI for HR compliance?

HR Launcher Lab uses AI-powered research and summarization tools to continuously scan federal and state updates, agency bulletins, and public data. This ensures our calendars, guides, and templates reflect the most current regulations while saving HR teams hours of manual research.

How can I stay updated on new HR laws or filing changes?

Become an HR Launcher Lab member to receive our HR Compliance Digest or access the HR Compliance Launch Hub, where we post comprehensive guides on new HR, payroll, and benefits compliance.

Does HR Launcher Lab offer HR compliance templates?

Yes — visit the HR Launcher Lab Shop for digital downloads such as compliance checklists and presentations.