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PrintThe Compliance Calendar contains important payroll filing dates and information every payroll professional needs to know during the current calendar year such as:
- Filing dates for Forms W-2 and 941
- When to distribute Forms W-2, 1095-C, and 1099-MISC
It also includes deposit due dates for important payments as well as the dates within which employers may make lawful shortfall deposits.
Printer-friendly Compliance Calendar: 2024 | 2025
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Jun 23 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 14, 15, 16, and 17 if semi-weekly depositor.
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Jun 25 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 18, 19, and 20 if semi-weekly depositor.
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Jun 27 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 21, 22, 23, and 24 if semi-weekly depositor.
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Jul 02 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 25, 26, and 27 if semi-weekly depositor.
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Jul 07 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on June 28, 29, and 30, and July 1 if semi-weekly depositor.
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Jul 09 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 2, 3, and 4 if semi-weekly depositor.
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Jul 11 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 5, 6, 7, and 8 if semi-weekly depositor.
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Jul 15 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments in June if monthly depositor.
VIEW MOREFor nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in June.
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Jul 16 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 9, 10, and 11 if semi-weekly depositor.
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Jul 18 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 12, 13, 14, and 15 if semi-weekly depositor.
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Jul 23 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 16, 17, and 18 if semi-weekly depositor.
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Jul 25 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 19, 20, 21, and 22 if semi-weekly depositor.
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Jul 30 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 23, 24, and 25 if semi-weekly depositor.
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Jul 31 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Employers must file quarterly tax returns (Form 941) for the second quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that have deposited all of the tax on time have until August 11 to file.)
VIEW MOREIf you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2024. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
Deposit FUTA tax owed through June if more than $500.
Certain small employers must deposit any undeposited tax if the employer's tax liability is $2,500 or more for 2025 but less than $2,500 for the second quarter.
Shortfall deposits by semi-weekly depositors for deposits made July 1 to 7 for June liabilities.
Shortfall deposits or payments by monthly depositors for deposits made May 15, June 16, and July 15.
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Aug 01 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 26, 27, 28, and 29 if semi-weekly depositor.
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Aug 06 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on July 30 and 31 and August 1 if semi-weekly depositor.
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Aug 08 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 2, 3, 4, and 5 if semi-weekly depositor.
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Aug 11 2025
File Forms
File Form 941 to report social security, Medicare, and withheld income tax for the second quarter of 2025. Only for employers that deposited the tax for the quarter in full and on time.
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Aug 13 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 6, 7, and 8 if semi-weekly depositor.
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Aug 15 2025
Deposit Social Security, Medicare, and Withheld Income Tax
Deposit social security, Medicare, and withheld income tax for payments on August 9, 10, 11, and 12 if semi-weekly depositor.
VIEW MOREDeposit social security, Medicare, and withheld income tax for payments in July if monthly depositor.
For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in July.
Shortfall deposits by semi-weekly depositors for deposits made July 2 to 31.
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