If you’re in HR, you’re no stranger to compliance management, forms, and deadlines—though keeping them all in order may be a different story. We want to be sure you’re equipped with the right information to keep everything on track year after year, from ACA to FLSA. That’s why we put together the HR compliance calendar every year, to bring you an important list of dates and deadlines you need to know to help keep compliance on track for your workplace. In this compliance calendar, you will find the key topics to keep your Company up-to-date and ready to take on the year like a pro including employee awareness and required or recommended training. You may access answers to these questions, guidelines and examples in our comprehensive Forms Library, which is available complimentary to our clients 24/7, with the exception of Guardian HR Hotline Clients. Please log into your client portal at www.guardian-hr.com
and click “Forms Library” from the left side bar menu. Guardian Hotline clients may feel free to reach out through our hotline service for assistance with these policies and topics. Note: This calendar is designed to help our clients review the key human resources-related reporting and notice requirements that may apply to their organizations. Please note that this list is for general reference purposes only and is not all-inclusive. Many of the compliance requirements are complex ERISA or other statutory legal filings and responsibilities may vary depending on your company’s plans. We encourage you to consult with your insurance brokers, plan administrators and/or your ERISA and tax advisors for further guidance. Certain documents or forms provided by the IRS, or other sources were issued as drafts, or for the effective date at the time of publication. For the most current information, please check with a tax professional, benefit professional and/or the correlating websites. (i.e. irs.gov/LatestForms, etc.)” KEY
While Guardian HR is your specialist for HR and employment law related matters, tax-specific topics/requirements should always be verified and discussed with a tax professional and benefit-specific topics/requirements should always be verified and discussed with a benefits professional.
- Administrative Professional’s Day – April 24
Important Dates and Deadlines for this Month
Upcoming deadlines to file/furnish certain tax documents listed below. IRS filing requirements change frequently. Please contact your tax specialist to ensure accuracy of filing requirements. In light of repercussions of COVID-19, the IRS has established a special section focused on steps to help taxpayers, businesses and others affected by the coronavirus. Please check https://www.irs.gov/coronavirus
- Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
- Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ. For an automatic 6-month extension, file Form 4868.
- Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions.
- Individuals and Entities: File Form 3520. For automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities.
- File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/19
- Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2020 estimated tax – Use Form 1040-ES.
- Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
- Household Employers: File Sch. H with Form 1040 if you paid $2,100 or more to a household employee.
- Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
- Tax Exempt Orgs: File Form 990-W for 1st installment on Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations
- Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due
- Corporations: Deposit the first installment of your 2020 estimated tax
- File Form 730 and pay the tax on wagers accepted during March
- Employers: File Form 941 for the first quarter
- File Form 2290 and pay the tax on vehicles first used in March
- File Form 720 for the first quarter
- Deposit FUTA tax owed through Mar if more than $500.
- Families First Coronavirus Response Act (FFCRA) goes into effect. These provisions will apply from the effective date through December 31, 2020.
- Employees are required to report to you tips of $20 or more earned during March.
- Deadline to submit individual tax returns & C Corporations. Please check irs.gov for updates in light of COVID-19* This has been extended to July 15th by the IRS in response to COVID-19.
OSHA 300A Posting Period Ends
Topics to Discuss and/or Review
- Review Time-Off Policies. For clients with access to the Forms Library, references to this section can be found in the folder “Vacation, PTO, Holidays.”
- Does the Company provide Vacation/Paid Time Off (PTO)?
- How does Vacation/PTO accrue or how is the time front-loaded?
- Who is eligible for Vacation/PTO/Holidays?
- Discuss with appropriate management to determine if employees cash out vacation hours at the end of the year, if accrued vacation carries over year to year, or how vacation is paid out upon termination. (State laws vary).
- Does the Company allow personal leave separately from required leaves?
- Determine if Sick-Leave, FMLA, FFCRA, CFRA, Pregnancy-Related Leave, Parental Leave, Statutory Medical Leave or any small necessities leaves are required and review policies for any new laws. (Some City/States have their own requirements, please check. For clients with access to the Forms Library, references to this section can be found in the folders “Americans with Disabilities Act (ADA), “Leaves of Absence” and the folder “Sick Leave.”
- Check if any of these leaves require any employee notification, pamphlets, or information.
- Ensure all requirements for the leave are being followed i.e. leave for up to 12 weeks off for employees on FMLA, entitlements to reinstatement or job protection, no retaliation, etc.
- The Families First Coronavirus Response Act (FFCRA) requires certain employers to provide employees with expanded family and medical leave for specified reasons related to COVID-19. (under 500 employees). An employer, including a religious or nonprofit organization, with fewer than 50 employees (small business) is exempt from providing (a) paid sick leave due to school or place of care closures or child care provider unavailability for COVID-19 related reasons and (b) expanded family and medical leave due to school or place of care closures or child care provider unavailability for COVID-19 related reasons when doing so would jeopardize the viability of the small business as a going concern. A small business may claim this exemption if an authorized officer of the business has determined that:
- The provision of paid sick leave or expanded family and medical leave would result in the small business’s expenses and financial obligations exceeding available business revenues and cause the small business to cease operating at a minimal capacity;
- The absence of the employee or employees requesting paid sick leave or expanded family and medical leave would entail a substantial risk to the financial health or operational capabilities of the small business because of their specialized skills, knowledge of the business, or responsibilities; or
- There are not sufficient workers who are able, willing, and qualified, and who will be available at the time and place needed, to perform the labor or services provided by the employee or employees requesting paid sick leave or expanded family and medical leave, and these labor or services are needed for the small business to operate at a minimal capacity.
- For clients with access to the Forms Library, references to this section can be found in the folder “CORONAVIRUS”.
- Review pay out for any paid leaves. For clients with access to the Forms Library, references to this section can be found in the folder “Leaves of Absence” and the folder “Sick Leave.”
- Does your company pay the difference between State Disability and salary during a leave of absence?
- Can employees take out a vacation advancement?
- Review the payout methods for employees using Emergency FMLA and Emergency Paid Sick Leave under the FFCRA. The DOL has issued guidance on how employees are paid see: https://www.dol.gov/agencies/whd/pandemic/ffcra-employee-paid-leave and the IRS has issued guidance on how employers will be reimbursed see:
* For clients with access to the Forms Library, references to this section can be found in the folder “CORONAVIRUS”.
- Notify employees of any State Disability Insurance and Unemployment Programs.
- Make it clear that it is this is State monetary benefit, and not the Company’s.
- Given circumstances for COVID-19 many States have issued their own response to how they are dealing with workforce issues related to the impact of COVID-19 on their daily operations. For general information about states’ efforts regarding COVID-19, please visit state websites. The National Association of State Workforce Agencies has published some consolidated information and links to States Websites, see: https://www.naswa.org/resources/coronavirus. For clients with access to the Forms Library, references to this section can be found in the folder “CORONAVIRUS”.
- Review request forms and medical certification forms for specific leaves. For clients with access to the Forms Library, references to this section can be found in the folders “Americans with Disabilities Act (ADA)”, “Leaves of Absence” and the folder “Sick Leave.”
- Discuss with all employees (including supervisors and managers) the procedures for requesting the specific types of leaves the Company is legally obligated to provide or any leaves the Company offers. For clients with access to the Forms Library, references to this section can be found in the folders “Americans with Disabilities Act (ADA)”, “Leaves of Absence” and the folder “Sick Leave.”
- Make it clear employee will not be harassed, discriminated or retaliated against for taking leaves under any policy.
- Are employees required to substitute any accrued vacation or sick leave before going on unpaid leave?
o Check FFCRA Regulations. For clients with access to the Forms Library, references to this section can be found in the folder “CORONAVIRUS”.
- Where leave is foreseeable, an employee should provide notice of leave to the employer as is practicable. After the first workday of expanded family and medical leave, an employer may require employees to follow reasonable notice procedures in order to continue receiving expanded family and medical leave. The DOL recommends employees to provide documentation to support the need/reason for taking leave under the FFCRA.
- You should consult Internal Revenue Service (IRS) applicable forms, instructions, and information for the procedures that must be followed to claim a tax credit, including any needed substantiation to be retained to support the credit.* See: https://www.irs.gov/coronavirus
- The emergency paid sick leave amounts under the FFCRA are in addition to and not in lieu of any other statutorily provided or employer-provided paid sick leave benefits, and further, employers must permit employees to use Coronavirus-related sick leave before other sick leave.
- The extension of FMLA rights under this emergency legislation is NOT intended to be on top of existing FMLA benefits. In other words, employees DO NOT get 24 weeks of leave. The new legislation only applies to employers with less than 500 employees and simply gives all affected employees pay for most of those 12 weeks if a legit basis for the leave exists.
- Review federal, state and local requirements for complying with the laws of the Americans with Disabilities Act (ADA). For clients with access to the Forms Library, references to this section can be found in the folder “Americans with Disabilities Act (ADA).”
- Review policies like ADA Leave of Absence Policy or Temporary Disability Leave Policy.
- Ensure any considerations are done with equal employment opportunity in mind.
- Review ADA packet.
- Must the Company provide Lactation Accommodations for pregnant employees?
- Are there specific pregnancy-related rights in your Company’s State(s)?
- Review the Company’s Interactive Process for providing accommodations under the ADA. For clients with access to the Forms Library, references to this section can be found in the folder “Americans with Disabilities Act (ADA).”
- Go over the Reasonable Accommodation, Analysis, Checklist, and Decision Guide.
- Undue Hardship Considerations.
- Review continuation of benefits, and back to work procedures after taking a leave of absence. For clients with access to the Forms Library, references to this section can be found in the folders “Americans with Disabilities Act (ADA)”, “Leaves of Absence” and the folder “Sick Leave.”
- Determine if the type of leave requires specific rules for the continuation of benefits and/or any guarantees for reinstatement.
Determine if an employee goes on leave how much the Company’s contribution to premiums will be and for how long.