The recurring federal deadlines, key state requirements for CA, NY, IL, TX, and FL, and how long to keep every record.
Common federal HR and payroll deadlines. Your payroll provider may handle some of these, so confirm who does what.
| When | What | Who it applies to |
|---|---|---|
| January 31 | W-2s to employees and the SSA. 1099-NEC to contractors. Form 941 for Q4 and annual Form 940. | All employers |
| Feb 1 to Apr 30 | Post the OSHA 300A injury summary. | Employers required to keep OSHA logs |
| Early March | ACA Forms 1095-C to employees, then 1094-C and 1095-C filed with the IRS. | Applicable large employers (50+ full-time equivalents) |
| Apr 30, Jul 31, Oct 31 | Quarterly Form 941. | All employers |
| Spring (varies) | EEO-1 Component 1 report. | 100+ employees, or 50+ for federal contractors |
| July 31 | Form 5500 for calendar-year benefit plans. | Employers with covered plans |
| Fall | Benefits open enrollment and required notices. | Employers offering benefits |
| December | Review next year's minimum wages, exempt salary minimums, handbook, and posters. | All employers |
Exact dates shift when a deadline falls on a weekend or holiday, and agencies sometimes change them. Confirm each year.
Common federal minimums. Many states require longer. When rules differ, keep records for the longest period that applies.
| Record | Federal minimum |
|---|---|
| Form I-9 | 3 years after hire, or 1 year after employment ends, whichever is later |
| Payroll records | 3 years |
| Time cards and wage calculations | 2 years |
| Applications and personnel records | At least 1 year after the record is made or the action taken |
| FMLA records | 3 years |
| Payroll tax records | At least 4 years |
| OSHA injury logs | 5 years |
| Benefit plan records | 6 years |
Never destroy records involved in a claim or investigation. Once a dispute is likely, keep everything related until counsel says otherwise.
Plus 2 editable templates.