As the holiday season wraps up, it's prime time to gear up for this year's HR projects and compliance tasks. Take advantage of our comprehensive 2025 HR Planning Calendar to ensure you don’t miss any important deadlines. Customize this calendar to include noteworthy occasions, industry, location-specific, and other key events unique to your organization.
1st Quarter:
Verify Minimum Wage requirements for the new year and ensure state, county, and municipality minimum wage requirements are met
Ensure all salaried employees meet the new minimum threshold for exempt status
Set up all internal systems to reflect new limits and reporting requirements and reset accumulator dates (i.e., Flexible Spending Account (FSA), Health Savings Account (HSA), vacation/sick balances, 401k/403b limits, etc.)
Order and display 2025 labor law posters at the workplace; post notices to remote employees electronically/company intranet
Updated pamphlets and forms in 2024/2025: CA Harassment and Discrimination Poster; Minimum Wage Notices for localities in CA; CA Minimum Wage Notice; Workers Compensation Time to Hire Pamphlet; DLSE Whistleblower Notice; Notice to Employees – Injuries Caused by Work; Rights of Victims of Violence Notice (coming July 2025)
Update employee handbooks with compliance changes for 2025 and distribute them to employees
Post a calendar of company holidays and payroll dates for the upcoming year
Distribute W-2s and 1099s - January 31st
Distribute required Earned Income Tax Credit (EITC), Volunteer Income Tax Assistance (VITA), and CalFile notices (with W2s and 1099s) - January 31st
Distribute the 2nd VITA and CalFile notice during the month of March
Report Medicare Part D to Client Management System (CMS) - all employers offering prescription drug coverage must submit an annual notice to CMS on or before March 1st (or within 60 days of the start date of the plan year if on a non-calendar year plan)
Complete Affordable Care Act (ACA) (for Applicable Large Employers, (ALEs)) reporting for the previous year – distribute 1095-B and 1095-C forms OR 1094-B and 1094-C - March 3rd
Filing deadline for paper filers - February 28th
Filing deadline for electronic filers – March 31st
Request a new Form W-4 from any employee who claimed exemption from income tax withholding last year - February 15th
Complete required OSHA reporting for the prior year
Prepare and post OSHA Form 300A (employers with 10+ employees, unless exempt because the establishment is classified as a low-hazard industry). Use information gathered from the previous year to prepare OSHA 300A. - February 1st – April 30th
Post in a conspicuous location for the entire period
Electronically report OSHA 300A data for the previous calendar year - March 2nd
Work with benefits broker to ensure all filing deadlines for benefits plans and health care elements are met (such as quarterly disclosure notices for 401(k) plans, etc.) These notices will vary based on your plan year and the type of plans offered.
Other HR Activities to Consider for 1st Quarter
Commence annual (or quarterly) performance management reviews
Review previous year’s goals with employees
Set mutually agreed-upon goals for the year and create development plans
Celebrate Employee Appreciation Day – March 7th
Apply for H-1B Visas – early March (date TBA)
Conduct regular payroll and pay rate audits as part of an established Wage & Hour Compliance Process
2nd Quarter
Remove OSHA 300 log from posted location - April 30th
Submit California Civil Rights Department (CRD) Pay Data Reporting (100+ employees) – early May (date TBA)
Submit 2024 Equal Employment Opportunity Report (EEO-1): Employers with 100 or more employees or federal contractors with 50 or more employees – early June (date TBA)
Other HR Activities to Consider for the 2nd Quarter
Ensure mandatory training has been completed or scheduled (i.e., anti-harassment training, WVPP recertifications)
Prepare to apply mid-year regulatory changes, e.g., minimum wage – July 1st
Conduct regular payroll and pay rate audits as part of an established Wage & Hour Compliance Process
Make a plan to comply with the annual update required for the Workplace Violence Prevention Plan
3rd Quarter
Distribute updated Rights of Victims of Violence Notice (once released); must be distributed to all employees annually and at the time of hire
Complete annual 401k plan requirements
Submit Form 5500 for 401k Plans by the last day of the 7th month following the end of the plan year (July 31st for calendar year plans)
Summary Annual Report due to participants 9 months after the close of the Plan Year or 2 months after the due date for Form 5500
Submit VETS-100 form (Federal Contractors only) - September 30th
Submit PCORI fee for employers with self-funded insurance plans - July 31st
Other HR Activities to Consider for the 3rd Quarter:
For benefit plans that are on a calendar year– Review plans and market quotes and administer open enrollment
Send reminders to employees and managers to plan the use of paid time off
Conduct regular payroll and pay rate audits as part of an established Wage & Hour Compliance Process
4th Quarter
Distribute required creditable coverage disclosure notices to Medicare-eligible participants if the employer provides prescription drug coverage - October 15th
Prepare and publish the 2025 list of paydays and company-observed holidays
Publish the training schedule for the next year (sexual harassment, WVPP recertifications, etc.)
Order 2026 labor law posters
Complete year-end non-discrimination testing for 401(k) plans, 125 Premium Only Plans (POP) & Flexible Spending Account (FSA)
Review and update employee handbook for 2026
Other HR Activities to Consider for the 4th Quarter:
Audit personnel files and records (including Form I-9s)
Send out annual reminders to employees to update their records, emergency contacts, address updates for W-2, etc.
File necessary records and purge outdated records in accordance with Federal and State retention requirements
Review upcoming local and state minimum wage changes and review budget impact and staffing plans for the upcoming year
Review total compensation, update annual compensation plan, and adjust accordingly
Plan for deduction and payroll changes for the upcoming year
Plan for open enrollment for the next year (if your plan year is on a calendar year)
Implement a periodic performance management program (if not initiated during Q1)
Review the previous year's goals
Set mutually agreed-upon goals for the year/create development plans
Conduct regular payroll and pay rate audits as part of an established Wage & Hour Compliance Process
Stay tuned as you see upcoming blog posts about significant changes slated for 2025. We will guide you through the key considerations and help you confidently navigate the year ahead. Please feel free to reach out to one of our Senior Consultants or contact Edna Nakamoto if you have any questions or would like to find out how our team of consultants can help address these compliance issues.
Sending you our warmest wishes for a year filled with prosperity and joy!
Note: This calendar reflects California-specific requirements and does not include tax or payroll deadlines.