11 Key Payroll Deadlines for 2025

Ah, payroll management — the never-ending cycle of deadlines, regulations and paperwork. It’s easy to feel overwhelmed by the sheer complexity of all, especially when the consequences are so steep.

Employees expect their paychecks to be right and on time, every time. And if you’re not meeting those expectations, you risk damaging morale, productivity and, ultimately, your bottom line.

Timely payroll management is crucial to avoiding penalties, ensuring compliance with ever-changing regulations and maintaining a positive employee experience. In this blog post, we’ll break down the key payroll deadlines for 2025 and provide a comprehensive overview of everything you need to stay organized and compliant throughout the year.

Understanding payroll deadlines

Payroll deadlines refer to the specific date employers must submit various payroll-related forms, reports and payments to the government. These deadlines are crucial to ensure compliance with tax laws, labor regulations and other requirements. Failure to meet them can result in penalties, fines and reputational damage.

Key payroll deadlines in 2025

Here are 11 key payroll deadlines to keep in mind for 2025.

1. Forms W-2, W-3 and 1099

You must electronically furnish and file Form W-2 and Form W-3 for employees and Form 1099 for contractors by Friday, Jan. 31, 2025. If filing on paper, the due date extends to Friday, Feb. 28, 2025.

2. Multiple worksite report

You may have received a request from the U.S. Bureau of Labor Statistics to supply 2024 Q4 multiple worksite data by Friday, Jan. 31, 2025. The deadline for each quarter is:

• Q1: April 30, 2025
• Q2: July 31, 2025
• Q3: Oct. 31, 2025

3. Forms 940, 941 and 943

• Form 940 must be filed for the previous tax year by Friday, Jan. 31, 2025.
• Form 941 must be filed each quarter by:
  • Q1: April 30, 2025
  • Q2: July 31, 2025
  • Q3: Oct. 31, 2025
  • Q4: Jan. 31, 2026
• Form 943 must be filed by Friday, Jan. 31, 2025, for the previous tax year if wages have been paid to one or more agricultural workers.

4. Forms 1094-C and 1095-C

Forms 1094-C and 1095-C must be paper filed by Friday, Feb. 28, 2025. If filing electronically, the due date extends to Monday, March 31, 2025.

5. OSHA work-related injuries and illnesses forms

Establishments with 250-plus employees in industries covered by the OSHA recordkeeping regulation, as well as establishments with 20-249 employees in certain high-risk industries, must submit information from 2024 Form 300A by Sunday, March 2, 2025.

Establishments with 100-plus employees in designated high-hazard industries must submit info from Form 300 Log and Form 301 Incident Report by Sunday, March 2, 2025.

6. Form 990

Form 990 must be filed by Thursday, May 15, 2025, for tax-exempt organizations on a calendar-year schedule.

7. Form 5500

Form 5500 must be completed by the sponsor of any plan subject to the Employment Retirement Income Security Act (ERISA) by Thursday, July 31, 2025.

8. VETS-4212

The Vietnam Era Veterans’ Readjustment Assistance Act (VEVRAA) requires covered federal contractors and subcontractors to file the VETS-4212 report, which requires a company to indicate the type of contractual relationship it has with the federal government, by Tuesday, Sept. 30, 2025.

9. Form 8027

Large food and beverage businesses reporting receipts and tips must paper file Form 8027 by Friday, Feb. 28, 2025. If filing electronically, the deadline extends to March 31, 2025.

10. Form M-1

For Multiple Employer Welfare Arrangements (MEWA) and certain entities claiming exception, Form M-1 must be filed by Saturday, March 1, 2025.

11. Form 8922

Form 8922 must be filed by Friday, Feb. 28, 2025, for applicable businesses that recap third-party sick pay.

Special considerations for payroll deadlines

There are several key factors to keep in mind for timely and accurate payroll processing in 2025.

Federal holidays impacting payroll

Federal holidays can significantly impact payroll deadlines, as they often lead to bank closures and delayed mail delivery. If a payday falls on a federal holiday, you may need to process payroll one day earlier. This includes:

• New Year’s Day
• Martin Luther King Jr. Day
• Presidents Day
• Memorial Day
• Juneteenth
• Independence Day
• Labor Day
• Columbus Day
• Veterans Day
• Thanksgiving Day
• Christmas Day

Leap year considerations

Although leap year occurs every four years, it’s crucial to consider its impact on your payroll processing schedule. The extra day in 2024 may have affected your payroll calculations, but you can revert to the standard calendar in 2025. However, be aware that the next leap year, 2028, will also add an extra day that could impact your payroll.

Regulatory updates for 2025

Regulatory updates to tax laws, minimum wage requirements or benefits regulations can alter your payroll calculations, deadlines or reporting requirements. Stay informed about changes and adjust your payroll processing accordingly to ensure compliance and avoid potential penalties or fines.

Payroll calendar and schedule resources for 2025

In 2025, numerous deadlines and dates will require your attention. Use this payroll calendar and blog post to help stay ahead.

• Download Paycom’s 2025 HR and Payroll Calendar packed with holidays, compliance deadlines and resources to enhance your HR strategy.
• Read the What Is a Payroll Schedule and How Do Employers Choose One? blog post to learn how the most common schedules work and what you should consider when choosing one.

Common challenges in meeting payroll deadlines

Meeting payroll deadlines can be a daunting task, especially when so many variables impact the process. Understanding these common challenges can help prevent them and ensure timely payments for your employees.

Last-minute changes

Last-minute changes like unexpected absences, terminations or updates to employee information can throw a wrench into even the most well-planned payroll process. To make matters worse, last-minute changes often require manual intervention, which can increase the risk of errors and delays. A truly single software allows for a seamless flow of communication between tools and automatically pulls live data from employees’ hours worked, approved expenses, benefit selections and compensation changes.

Errors in payroll processing

Errors in payroll processing can create serious consequences, including delayed payments, incorrect tax withholdings and frustrated employees. Human error, incorrect data entry and tech issues are often the culprit. An automated payroll software delivers accuracy every pay period by automatically finding errors and guiding employees to fix them before payroll submission.

Errors in employee data

Inaccurate or outdated employee information, such as addresses, bank account details or tax withholdings, can lead to delayed payments and compliance issues. But HR shouldn’t have to enter and update the info your staff knows best. Put both issues to rest with a self-service software that lets employees review and manage their data 24/7.

Compliance with changing laws

Compliance with changing laws and regulations is a continuous challenge. Updates to tax laws, minimum wage requirements and benefits regulations can impact your payroll processing and accuracy. To stay ahead of the curve, consider investing in an HR and government compliance software that provides frequent updates about legislative and regulatory changes to reduce your risk.

Delayed approvals

Delayed approvals can bring payroll processing to a grinding halt, particularly in organizations with complex approval workflows and poor communication. The right tech gives employees greater visibility into their pay, allowing them to view, troubleshoot and approve their paychecks before payday.

Holidays and time off

Holidays and time off can be a blessing for employees but a curse for HR and payroll pros. These events can impact processing and accuracy, particularly if payroll staff are unavailable to process payments. Empowering employees to troubleshoot and approve their paychecks gives them ownership of the process and confidence in its accuracy.

Poor recordkeeping

Poor recordkeeping can be a ticking time bomb for payroll processing, leading to errors, delays and even compliance issues. A document management software can help you securely and efficiently manage, organize, share and store information to avoid these pitfalls.

Lack of automation

Manual payroll processes can be a recipe for disaster. Each period, an HR or payroll pro has to:

• collect all employees’ hours worked and approved time-off requests
• enter pay rates, bonuses, commissions and more
• calculate overtime and other pay changes by hand
• key in new employee data
• vet taxes, benefits and other deductions

Payroll automation, on the other hand, automatically completes these tasks, allowing HR and payroll pros to manage payroll as a whole rather than entering and executing it themselves. With the right HR tech, payroll automation can help:

• reduce errors
• increase timekeeping accuracy
• improve recordkeeping
• reduce unnecessary administrative work
• maintain compliance
• ensure employees are paid on time, every time

FAQ

What should I do if a payroll deadline falls on the weekend or a holiday?

Adjust your payroll processing schedule accordingly. If a payroll deadline falls on a weekend or holiday, you may need to process payroll one day earlier.

How do you adjust for late employee payroll submissions?

Consider implementing a policy for handling late submissions, such as processing payroll on the next available pay date or adjusting the employee’s pay schedule. Be sure to explain the adjusted timeline to ensure they understand the impact of their late submission.

Can you change your payroll schedule mid-year?

While it’s possible to change your payroll schedule mid-year, it’s not always recommended. Changing your payroll schedule can lead to confusion, errors and compliance issues.

How many pay weeks are there in 2025?

There are 52 weeks in the year. However, the exact number of pay weeks may vary depending on your payroll schedule and the start date of your pay periods.

How to determine the right pay period for your business?

The ideal payroll schedule varies across businesses and industries. Learn how the most common payroll schedules work and what you should consider when choosing one.

How to prepare for payroll deadlines during a leap year?

During a leap year, you’ll need to account for an extra day in February. Review your payroll calendar and adjust your pay dates accordingly.