An employer's tax and HR calendar for the United States
Reviewed by Mellow Editorial Team, HR & payroll content team
The US employer compliance calendar runs year-round, not just at tax time. Missing a deposit deadline or a reporting due date can trigger penalties that compound quickly, so knowing what is due and when is the most practical thing you can do to stay compliant.
Q1: January – March
January 31 is the single most important date on the payroll calendar. You must furnish Form W-2 to every employee and file copies with the Social Security Administration by this date. If you paid any independent contractors $600 or more during the prior year, Form 1099-NEC is also due to recipients and the IRS on January 31.
February 28 / March 31 — if you file paper Forms 1099 (other than 1099-NEC) with the IRS, the paper deadline is February 28. Electronic filers get until March 31. If you have 10 or more information returns, electronic filing is required.
Form 941 covers federal income tax withheld and FICA taxes (Social Security at 6.2% and Medicare at 1.45% on the employee side, matched dollar-for-dollar by you as the employer). Q1 — covering January through March — is due April 30.
Federal tax deposits (FUTA, withheld income tax, and FICA) follow their own separate schedule — either monthly or semi-weekly — based on your lookback period. These run throughout every quarter and are not the same as the quarterly Form 941 filing.
Q2: April – June
April 30 is the Form 941 due date for Q1 wages. It is also worth confirming that any new hires have completed Form W-4 correctly, since that form drives federal income tax withholding. Employees who had no tax liability the prior year and expect none in the current year must file a new W-4 by February 15 to claim exempt status — if they missed it, now is a good time to follow up.
State deadlines vary. Several states — Texas, Florida, and Washington among them — impose no state income tax, which removes one layer of withholding compliance. States that do have income tax typically mirror the federal quarterly rhythm, but not always. Check your state revenue agency's calendar directly.
June 30 — if you use the Federal Unemployment Tax Act (FUTA) deposit schedule and your FUTA liability exceeded $500 in Q2, the deposit is due July 31.
Q3: July – September
July 31 — Form 941 for Q2 (April through June) is due. FUTA deposits for Q2 liability are also due on July 31 if the threshold was crossed.
This is a practical window to audit your payroll setup before the year-end rush. Check that Social Security wages are tracking correctly against the annual wage base — once an employee's wages exceed that threshold, the 6.2% Social Security withholding stops, though the 1.45% Medicare withholding continues with no cap. High earners who cross an additional income threshold are also subject to the 0.9% Additional Medicare Tax on the employee side (there is no employer match on that surcharge).
Q4: October – December
October 31 — Form 941 for Q3 (July through September) is due.
November and December are when year-end preparation should begin in earnest, not January 2. Confirm legal names and Social Security numbers against what employees gave you on their I-9 and W-4 — mismatches cause W-2 rejections. Review any equity compensation, bonuses, or irregular payments made during the year so they are captured correctly in taxable wages. If you have workers whose status you have treated as contractors, this is also the time to verify that classification holds up — misclassification carries back taxes, penalties, and interest.
December 31 closes the tax year. Any wages, bonuses, or benefits that should fall in the current tax year must be paid or constructively available to employees before midnight.
HR compliance touchpoints throughout the year
A few obligations do not follow the quarterly payroll rhythm but still need to be on your calendar.
I-9 verification must be completed within three days of a new hire's first day of work. There is no annual filing, but I-9s must be retained for three years from the hire date or one year after termination, whichever is later.
New hire reporting to your state agency is typically required within 20 days of hire. States use this data for child support enforcement.
At-will employment is the default across most of the US, but written offer letters, handbooks, and any contracts you issue can create implied obligations — review them periodically so language does not inadvertently limit your ability to terminate.
Non-compete agreements are worth reviewing if your business operates in California, where they are broadly unenforceable, or in other states that have tightened restrictions in recent years.
Running payroll across multiple states or countries adds deposit schedules, state unemployment accounts, and local tax registrations on top of the federal calendar — build those into a single master document so nothing falls through the cracks.
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