HR Compliance Deadlines – Key Dates for Q2 2025

As we move into the second quarter of 2025, HR professionals must prepare for a new set of compliance deadlines. April, May, and June bring essential filing requirements, tax payments, and compliance checks. Staying ahead of these deadlines ensures that your organization operates smoothly, remains compliant with laws and regulations, and avoids unnecessary penalties.
Here’s an overview of the critical HR deadlines for Q2 2025 and tips to keep your organization on track.

April 2025: Start Q2 with Compliance Precision

April 1, 2025: ACA Employer Reporting (Electronic Filing)

• What’s Required? Employers must electronically file Forms 1094-C and 1095-C with the IRS to report health insurance coverage offered in 2024.
• Preparation Tips:
  • Double-check all health insurance data for accuracy before submission.
  • Use secure software to file electronically and meet IRS standards.
  • Keep copies of filed forms for future audits.

April 15, 2025: Q1 2025 Estimated Tax Payment

• What’s Required? Businesses must submit their estimated tax payments for the first quarter of 2025.
• Preparation Tips:
  • Review financial records to calculate accurate tax amounts.
  • Coordinate with the finance team to ensure timely payments.

April 15, 2025: Corrective Distributions of Excess Deferral Amounts

• What’s Required? Plan sponsors must correct excess contributions to 401(k) plans for 2024 by distributing excess amounts, including allocable earnings, to affected participants.
• Preparation Tips:
  • Audit retirement plan contributions early.
  • Partner with plan administrators to process corrective actions promptly.

April 30, 2025: Quarterly Federal Tax Return (Form 941)

• What’s Required? Employers must file Form 941 for Q1 2025 to report payroll taxes withheld and deposited.
• Preparation Tips:
  • Ensure timely deposits for payroll taxes to avoid penalties.
  • Use online filing for quicker processing and confirmation.

April 30, 2025: Remove OSHA Form 300A Posting

• What’s Required? Employers must take down OSHA Form 300A, summarizing work-related injuries and illnesses, posted since February 1.
• Preparation Tips:
  • Review incident records to ensure compliance.
  • Maintain OSHA logs for at least five years as required by law.

May 2025: Mid-Year Compliance Check

May 15, 2025: Mid-Year Compliance Check – Records

• What’s Required? Employers are encouraged to audit their compliance records to ensure all employee documentation and policies are current.
• Preparation Tips:
  • Conduct a thorough review of employee files and compliance reports.
  • Address discrepancies or missing records promptly.

June 2025: Stay Ahead of Reporting Deadlines

June 1, 2025: Prescription Drug Data Collection (RxDC) Reporting

• What’s Required? Employer-based health plans must submit data on prescription drugs and healthcare spending for the previous calendar year to the relevant agencies.
• Preparation Tips:
  • Gather data from healthcare providers and plan administrators.
  • Submit the RxDC report electronically using the required formats.

June 17, 2025: Q2 2025 Estimated Tax Payment

• What’s Required? Businesses must pay estimated taxes for the second quarter of 2025.
• Preparation Tips:
  • Coordinate with the finance team to ensure accurate calculations and timely submissions.
  • Set calendar reminders to prevent missed deadlines.

June 30, 2025: Corrective Distributions for Failed ADP/ACP Tests

• What’s Required? Plan sponsors must complete corrective distributions for failed Actual Deferral Percentage (ADP) or Actual Contribution Percentage (ACP) tests for 401(k) plans to avoid penalties.
• Preparation Tips:
  • Conduct testing early to identify compliance gaps.
  • Collaborate with plan administrators to resolve issues before the deadline.

Tips for Navigating Q2 Compliance

1. Create a Compliance Calendar: HR professionals can ensure they never miss a deadline by using a detailed calendar to track all deadlines and set reminders for upcoming tasks.
2. Leverage Technology: An organization can reduce the administrative burden felt by its organizational leaders by investing in compliance management solutions that automate filing and tracking processes.
3. Conduct Regular Audits: It is a best practice to periodically review the organization’s compliance status to address potential issues before they escalate.
4. Communicate Internally: By working closely with payroll, benefits, and finance teams, organizational leaders can ensure the smooth execution of compliance-related tasks.
5. Seek Professional Guidance: Organizational leaders can partner with legal, tax, and compliance experts to address complex requirements and mitigate risks.

Final Thoughts

Q2 2025 presents a critical window for HR professionals to ensure compliance with health plan reporting, tax payments, and regulatory updates. Proactively addressing these deadlines not only safeguards your organization from penalties but also reinforces your commitment to operational excellence.

By staying informed, leveraging technology, and fostering strong internal collaboration, you can tackle Q2 compliance challenges with confidence and efficiency. Don’t let these deadlines sneak up on you—start preparing today!