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.
Track important deadlines and requirements throughout the year
January 2026
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 |
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 |
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.
Read More about HR Compliance
Explore the tools on our Compliance hub to simplify policy management, reduce risk, and stay audit-ready. Clear, consistent compliance processes protect your business, build trust with your team, and set the foundation for sustainable, long-term growth.
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
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.
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.
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.
You can download the list of HR compliance deadlines as a PDF by clicking on the icon at the top of the table.
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.
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.
Yes — visit the HR Launcher Lab Shop for digital downloads such as compliance checklists and presentations.