2025 Compliance Calendar: HR Deadlines for Employers
Dec 23, 2024
As the calendar year comes to a close, HR departments across the country are gearing up for the essential HR compliance deadlines coming up in 2025. Staying on top of these key deadlines, is crucial for employers to avoid fines, legal issues, and ensure their workforce remains compliant with federal, state, and local laws. In this blog, we will outline the key 2025 HR compliance dates and deadlines employers need to track and prepare for in 2025.
Stay compliant in 2025 with our help.
Get your printable 2025 Compliance Calendar here.
Action: Review your state’s minimum wage rates and tax limits.
Why It Matters: New minimum wage rates often go into effect for various state and local jurisdictions, as well as certain industries. Ensuring your pay scales are aligned with the updated rates is crucial for HR compliance.
Action: Review your employee handbook
Why It Matters: Updating your employee handbook ensures compliance with any new government regulations and clarifies important company policies. It’s essential to have employees sign off on the updated versions to maintain a record of acknowledgment.
Action: Distribute Forms W-2 and 1095-C employees.
Why It Matters: For most employers, January 31 is the deadline to issue Form W-2s to employees and Form 1099s to independent contractors. These forms report wages, tips, and other compensation paid during the previous year, along with any taxes withheld. Employers who fail to report these forms to the IRS could result in penalties based on the number of employees and contractors involved.
Action: Post OSHA Form 300A
Why It Matters: From February 1 to April 30, employers must post a summary of work-related injuries and illnesses that occurred in the previous calendar year. This posting is a requirement for compliance with OSHA regulations.
Action: Have exempt employees complete new W-4 form
Why It Matters: Employees who claim an exemption from withholding must complete a new W-4 form by this date to ensure their exemption status is valid and continues for the current year.
Action: File Employer-provided health insurance offer and coverage
Why It Matters: Employers subject to the Affordable Care Act (ACA) must file Forms 1094-C and 1095-C with the IRS. Filing these forms accurately ensures HR compliance with ACA reporting requirements.
Action: Submit the applicable Annual Form 940 if quarterly FUTA taxes were paid on time.
Why It Matters: Employers who have paid federal unemployment taxes (FUTA) on time need to submit the Form 940 by February 28. Meeting this deadline avoids penalties and interest charges.
Action: File Forms 1094-C and 1095-C electronically
Why It Matters: Health care reporting under the ACA is critical for HR compliance. The deadline to submit these forms electronically ensures employers meet the federal requirement for health coverage reporting.
Action: Federal Income tax returns are due.
Why It Matters: Missing tax deadlines, for businesses or individual taxpayers, can nearly ensure that penalties and interest payments will have to be paid.
Action: Remove posting of OSHA form 300A.
Why It Matters: The posting period for the OSHA summary ends on April 30. Employers must remove the form from visible locations after this date to comply with the regulation.
Action: Complete your mid-year records compliance check.
Why It Matters: Mid-year is a good time to conduct a HR compliance audit of your records and documentation. This helps ensure all necessary paperwork is in order and up-to-date.
Action: File EEO-1 Report (Component 1) for private employers.
Why It Matters: The EEO-1 form requires companies to submit demographic data about their workforce, including race, gender, and job category. This applies to private-sector employers with 100 or more employees and federal contractors with 50 or more employees.
Action: File 2024 OSHA Injury and Illness Data.
Why It Matters: Employers are required to electronically submit their OSHA Form 300A (Summary of Work-Related Injuries and Illnesses) to OSHA through its Injury Tracking Application (ITA). This applies to establishments with 250 or more employees and those with 20-249 employees in certain high-risk industries.
Download your Printable HR Compliance Calendar here.
Action: State-Specific Compliance Deadlines-some states have their own key compliance dates or legal requirements, that must be met by specific dates. For example, several states have their own versions of family leave laws or paid sick leave laws.
Why It Matters: Many states have specific compliance deadlines for requirements such as family leave or paid sick leave. Employers must be aware of these dates, as they vary by state and jurisdiction.
Action: File Employer Retirement Plan (Form 5500-series and 8955-SSA)
Why It Matters: The form you need to file will depend on the structure of your organization, retirement plan and the size of your business. Employers must comply with the reporting deadlines to avoid penalties.
Action: Check your Policies for HR compliance
Why It Matters: This is a good time to review your company policies and practices for alignment with new or upcoming regulatory changes, ensuring they remain compliant with federal, state, and local laws.
Action: Disclose Medicare Part D to the Centers for Medicare & Medicaid Services.
Why It Matters: To stay in compliance with IRS and Medicare requirements, employers who provide prescription drug coverage as part of the benefits in their health insurance plans must disclose whether the coverage is “creditable” or “non-creditable” to employees.
Action: File ACA Information on Forms 1094-C and 1095-C.
Why It Matters: Employers who requested an extension to file their ACA health care information must submit Forms 1094-C and 1095-C by this deadline to remain compliant with ACA reporting rules.
Action: Notify employees of an upcoming open enrollment period for benefits.
Why It Matters: Employers must notify employees about open enrollment, informing them of available benefits options, any changes, and the upcoming deadlines to make their selections for the next year.
Action: Distribute Federal and Company Holiday Guidelines
Why It Matters: Providing clear guidelines regarding company holidays, paid time off, and additional leave policies helps avoid confusion and ensures employees understand the time-off
Action: End-Of-Year Review
Why It Matters: Conducting a comprehensive review of your organization’s HR compliance practices at year-end allows you to address any gaps and ensures you’re well-prepared for the upcoming year.
Maintaining compliance with legal and regulatory requirements is not just about avoiding fines or penalties; it’s about building trust with employees and customers. Proactively planning for regulatory and HR compliance will help you do both! Here are some tips to help ensure you meet your regulatory obligations:
HireLevel has numerous HR resources to help keep you up to date.
Webinars:
Upcoming Webinars: Mastering Leadership: Strategies for Managing Difficult Employees
On-Demand Webinars include: Employment Law Updates 2025, How to Avoid Payroll Penalties, Employee Handbooks in 2025
Blogs: FLSA 2025 Updates, Missouri Paid Sick Leave Law, How to Ensure Compliance with HR and Payroll Laws
Employers in 2025 must stay proactive and diligent when it comes to meeting their HR compliance deadlines. By tracking each filing deadline and adhering to these key dates, businesses can mitigate risks and avoid unnecessary fines while ensuring a smooth, legally compliant operation. As laws and regulations evolve, HR teams should regularly check for updates from relevant agencies to ensure they stay on top of any changes that could impact their compliance status.