Keeping track of compliance deadlines can be challenging, especially with constantly evolving regulations. To help HR teams, business owners, and payroll managers stay on top of their responsibilities, we’ve compiled a comprehensive list of key compliance deadlines for 2025. These 2025 Compliance Reminders will help you maintain compliance throughout the year.
From retirement plan updates to important tax filing dates, this guide covers the most critical action items for maintaining compliance throughout the year.
January to December 2025 Compliance Reminders
January 2025
- January 1: Year-end information requests for the plan year ending 12/31/24 begin. Complete the census and questionnaire.
- January 1: Review records for part-time employees who may now be eligible for 401(k) or ERISA-covered 403(b) plans under the SECURE 2.0 Act.
- January 1: Implement 2025 cost of living and benefit limits in Qualified Retirement plans.
- January 15: Minimum funding due for DB, MPP, and target benefit plans for plan years ended April 30.
- January 15: Quarterly contribution due for calendar-year DB plans with a funding shortfall.
- January 31: Form 5500 series filing deadline for plan years ended June 30.
- January 31: Deadline for sending 1099-R distribution reports for the 2024 plan year.
- January 31: DB Plan Funding Certification AFTAP is due for plan years ended April 30.
February 2025
- February 7: Submit completed census and questionnaire for 12/31/24 clients.
- February 15: Minimum funding requirements for DB, MPP, and target benefit plans ended May 31.
- February 28: DB Plan Funding Certification AFTAP for plans ended May 31.
- February 28: Form 1099-R paper filing deadline for 2024 distributions.
March 2025
- March 15: Corrective distributions for failed 401(k) ADP/ACP tests to avoid penalties.
- March 17: Federal tax return deadline for S Corporations and Partnerships.
- March 31: Electronic filing deadline for Form 1099-R.
April 2025
- April 1: Certification of 2025 AFTAP to avoid default assumptions.
- April 15: Corrective distributions for excess deferrals under IRC section 402(g).
- April 15: Quarterly contributions due for calendar-year DB plans.
May 2025
- May 15: Deadline for providing 401(k) fee disclosures and benefit statements to participants.
- May 31: DB Plan Funding Certification AFTAP for plans ended August 31.
June 2025
- June 15: Funding requirements for DB, MPP, and target benefit plans ended September 30.
- June 30: DB Plan Funding Certification AFTAP for plans ended September 30.
July 2025
- July 15: Quarterly contributions for calendar-year DB plans with funding shortfalls.
- July 31: AFTAP certification for plans ended October 31.
August 2025
- August 15: Funding requirements for DB, MPP, and target benefit plans ended November 30.
September 2025
- September 15: Minimum funding contributions for calendar-year DB plans.
- September 30: Annual Report deadline for plans ended December 31.
October 2025
- October 1: Contribution verification deadline for calendar-year DB plans.
- October 15: Filing deadline for Form 5500 for plan years ended December 31.
- October 31: DB Plan Funding Certification AFTAP for plans ended January 31.
November 2025
- November 15: Funding requirements for DB, MPP, and target benefit plans ended February 28.
- November 17: RMD notices to plan sponsors for participants needing distributions.
December 2025
- December 1: Safe harbor and auto enrollment notices for the 2026 calendar plan year.
- December 15: Corrective distributions for failed 401(k) ADP/ACP tests for plans ended September 30.
- December 31: Finalize amendments for plan provisions applicable to the current year.
- December 31: Deadline for 401(k) corrective distributions related to the prior year’s failed ADP/ACP tests.
Final Thoughts: Stay Compliant with Confidence
Staying compliant with all the regulatory requirements for 2025 can feel overwhelming. However, maintaining an organized and proactive approach will help you stay on track.
Need help managing your compliance calendar? Schedule a consultation with us to ensure your business remains compliant throughout the year.