Staying on top of human resources (HR) compliance deadlines can help businesses of all sizes avoid costly penalties. The 2025 HR compliance calendar is packed with important dates related to tax returns, employee benefits, and regulatory filings.
This comprehensive guide highlights critical compliance dates and filing deadlines that HR professionals need to meet to stay compliant throughout the year. We’ll also share how Mosey can help your business manage state compliance like never before.
What’s New in Compliance for 2025?
Many key deadlines and reporting windows remain the same each year. That said, be mindful of annual adjustments for things like contribution limits, form updates, and state-specific compliance requirements.
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As an increasing number of states require employers to provide employees with retirement plans, paid time off, and other benefits, the list of compliance requirements may continue to grow. Here’s what’s new in 2025:
- Affordable Care Act (ACA) Reporting Adjustments: Refer to IRS Form 1095-B and Form 1095-C for information regarding threshold increases.
- Retirement Plan Limits: Contribution limits for employee benefit plans, including 401(k)s and health reimbursement arrangements, have increased.
- Medicare Part D Notifications: New pricing models for prescription drug plans may affect reporting.
- Remote Work Compliance: Expanded OSHA form requirements for remote workers.
Staying updated on these changes ensures compliance and prevents penalties. Consider how these rules may interact with rules set in place by your state, as state laws may require you to exceed the federally required compliance minimums.
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Track all your compliance due dates and deadlines automatically with Mosey. Get notified when tasks require attention or changes are made.
January to March 2025 Compliance Deadlines
In the first quarter of 2025, there are five primary compliance deadlines you’ll need to hit:
- Jan. 15: Deadline for filing Q4 FUTA tax returns.
- Jan. 31: Distribute W-2 and 1099 forms to employees. File your W-2s and W-3s and submit Forms 1095-B and 1095-C to employees for ACA reporting.
- Feb. 28: Paper filing deadline for Forms 1095-B, 1095-C, and 1094-C (if not filing electronically).
- March 15: Deadline for calendar-year S corporations and partnerships to file income tax returns. File Form 2553 if electing S corporation status.
- March 31: Electronic filing deadline for ACA Forms 1095-B, 1095-C, and 1094-C.
These filings help streamline year-end reporting and ensure proper benefits and tax withholding.
April to June 2025 Compliance Deadlines
There are four important compliance deadlines in Q2:
- April 1: Medicare Part D creditable coverage notices due for prescription drug plans.
- April 15: Filing deadline for individual and corporate federal income tax returns.
- May 31: Distribute Summary Annual Reports (SAR) for calendar year plans.
- June 30: Deadline for employee benefit plans to file Form 5500 (if not extended).
These compliance dates ensure timely reporting for health insurance and retirement plans. If your state mandates specific benefits or utilizes a state-facilitated retirement plan initiative, there may be additional compliance deadlines to observe.
July to September 2025 Compliance Deadlines
Make sure the forms for your employee benefit plans are completed by July. If your S-Corp or partnership received an extension, be sure to meet your compliance requirements no later than the first half of September.
- July 31: File Form 5500 with the IRS for employee benefit plans. Also, the deadline for Q2 FUTA tax returns.
- Sept. 15: Extended deadline for calendar-year S corporation and partnership tax returns. Distribute SARs if Form 5500 extensions were filed.
It can be challenging to track your extension dates and timelines. As a result, most HR teams find it advantageous to prepare your forms early and submit them within normal submission windows, only utilizing extensions when absolutely necessary.
October to December 2025 Compliance Deadlines
As the year concludes, be aware of deadlines and opportunities designed to help your organization close the current year and enter the next one prepared.
- Oct. 15: Extended filing deadline for individual tax returns.
- Nov. 1: Open enrollment for healthcare benefits typically begins.
- Dec. 31: Conduct year-end performance reviews and review upcoming compliance requirements.
Compliance requirements change every year, especially on a state-by-state basis. With an increasing number of states adding mandatory paid leave laws and retirement plans, double-check that your organization is on track to meet new requirements.
The end of the year–and beginning of the new year–is also an excellent time to review your compliance strategy. Are you confident in your organization’s approach to compliance management? Would a tool like Mosey alleviate stress for your HR team? It may be time to upgrade your toolbox.
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What Are Additional Compliance Considerations?
Some compliance requirements have hard deadlines, while others are year-round processes. Periodically auditing your systems to ensure legal compliance and stay ahead of state and local regulations requires a significant amount of manpower throughout the year.
Here are just a few additional compliance considerations:
- HR Solution Upgrades: Invest in a template for an HR calendar or an HR solution for compliance tracking. For example, Mosey’s compliance automation platform keeps an HR compliance calendar up to date with all of your deadlines. With just a few clicks, you can review and meet state and local compliance requirements with ease.
- Plan Participants Notifications: Regularly inform plan participants about key dates and compliance requirements.
- Retention Policies: Review, update, and document retention policies to meet federal and state guidelines.
States can choose their own implementation dates for state-specific compliance rules. Don’t forget to regularly check your calendar for important compliance dates that may impact your business.
How To Manage Compliance Year-Round
Year-round compliance requires continuous monitoring, proper documentation, and timely action.
Here’s how businesses can effectively manage compliance throughout the year:
Conduct Regular Audits and Assessments
Periodic audits identify compliance gaps and potential risks. It’s generally best practice to perform internal audits quarterly or bi-annually. Review processes like payroll, benefits management, and tax forms based on your audit findings and adjust your procedures.
These assessments help maintain continuous compliance and reduce the risk of regulatory penalties that may especially harm small employers. Double-checking and reassessing your processes can go a long way in preventing non-compliance.
Stay Informed About Regulatory Changes
Laws and regulations frequently change, which can easily impact your business operations. Proactive monitoring allows companies to adapt quickly to new requirements. Stay updated by subscribing to industry-specific alerts, participating in professional associations, or consulting legal and regulatory experts.
Alternatively, get alerted of state and local compliance changes that may impact your organization with Mosey. Let Mosey gather the information for you and focus instead on what matters most — growing your business.
Employee Training and Awareness
Employees play a crucial role in compliance. It’s important to update your staff on policy changes and maintain an employee handbook for easy reference.
If you’ve never built a handbook before or are looking to retire your time-intensive manual process, Employee Handbooks by Mosey can help you set one up in minutes. One-click policy updates make it easy to revise, while a user-friendly employee portal makes notifying your workforce hassle-free.
Maintain Accurate Records and Documentation
Proper documentation is the proof of your compliance efforts. If your organization is ever audited or you’re asked to provide specific records, it’s important for them to be organized and easily accessible.
Your IT team can advise you on the most secure storage practices to prevent data disasters. Additionally, provide basic cybersecurity training for employees who use your data management tools.
Use Compliance Management Tools
Technology simplifies compliance tracking and reporting. Businesses should consider compliance management software like Mosey for automated reminders and filings.
Automation reduces the manual workload and minimizes human errors. Payroll systems integrated with tax reporting tools also simplify the process of generating and filing documents. If you need help with payroll compliance, entity compliance, or HR compliance, Mosey can be the perfect solution.
Meet Compliance Deadlines With Mosey
The 2025 HR compliance calendar is filled with important dates. From tax returns and ACA filings to employee benefits and onboarding tasks, timely compliance prevents costly penalties and keeps your organization running smoothly.
Schedule a demo with Mosey today to learn how our compliance platform can simplify your efforts. Never miss an important deadline — use Mosey to easily track everything.
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