May 2025
May 15th
- Mid-Year Compliance Check - Records
June 2025
June 1st
- Submit Prescription Drug Data Collection (RxDC) Reporting for previous Calendar Year
June 17th
- Quarter 2 2025 Estimated Tax Payments Due
June 30th
- Return of Excess (ROE) Distribution for Failed ADP/ACP Tests - Eligible Automatic Contribution Arrangement (EACA)
July 2025
July 29th
- Provide Summary of Material Modification (SMM) to Plan Participants
July 31st
- Employer Retirement Plan Reporting (Forms 5500 Series and 8955-SSA) Due
- Extension of Time for Employees Plan Return Due (Form 5558)
- Quarterly Federal Tax Return (Form 941) Due
- Deposit of Unemployment Taxes (Form 940) Due
August 2025
August 1st
- Mid-Year Compliance Check - Policies
September 2025
September 16th
- Quarter 3 2025 Estimated Tax Payments Due
- Extended Calendar-Year tax Returns Due
September 30th
- Provide Employees and Beneficiaries a Summary Annual Report (SAR) of Benefit Plan's Financial Health
October 2025
October 15th
- Provide Medicare Disclosure Notice
- Extended Calendar-Year Tax Returns Due
- Extended Deadline Retirement Plan Due (Form 5500- 401k)- see the 5500 series
October 31st
November 2025
November 1st
- Distribute Open Enrollment Announcements - Employers are responsible for notifying employees of an upcoming open enrollment period.
- Review and Update Employee Classification to Ensure Compliance
November 18th
- Distribute Federal and Company Holiday Guidelines
December 2025
December 1st
- Notify Employees of Benefits or Compensation Effective January 1, 2026
- Distribute 401K Safe Harbor, QDIA and automatic Enrollment
December 16th
- Q4 2025 Estimated Tax Payments Due
December 31st
- Conduct End-of-Year Compliance Activities and Nondiscrimination Testing
- Review Year-End Payroll Processing and Initiate Coming Payroll Year