Preparing for 2019…HR “To Do List”

As 2018 draws to a close, now is a good time to make sure we have all of our HR “must dos” on our calendars for the New Year. Here’s a handy chart that lists some of the major things you’ll need to do in 2019:

JANUARY

31st

  •  All employers must give employees copies of Form W-2 for the previous year.
  • Form W-3 (Transmittal of Wage & Tax Statements) along with Copy A of all Forms W-2 issued in the previous year must be submitted to the Social Security Administration
  • Form 941 for the fourth quarter of the previous year is due. This report includes information about Social Security, Medicare, and income tax withheld.
  • Form 940 – Federal Unemployment Tax.
  • Health Care reporting – Applicable Large Employers (ALE) must provide Form 1095-C (Employer Provided Health Insurance Offer & Coverage) to full time employees. For all other providers of minimum essential coverage, provide Form 1095-B to individuals.

FEBRUARY
1st

  • OSHA 300-A (Summary for the previous year) must be posted February 1 through April 30

16th

  • Begin withholding income tax from the pay of any employee who claimed exemption from withholding in the previous year but didn’t give you a Form W-4 to continue the exemption for this year.

28th

  • ALEs must file Forms 1094-C and 1095-C with the IRS.

MARCH
2nd

  • Employers with 250+ employees or employers with 20-249 employees in certain industries must electronically submit information from their OSHA
    300-A log from the previous year to OSHA.
  • 31st EEO-1 Report must be filed by employers with 100+ employees and employers with 50+ employees and a prime contract or first-tier subcontract amounting to $50,000 or more.

APRIL
30th

  • File Form 941 for the first quarter of the year.
  • File Form 940 – Federal Unemployment Tax. Deposit taxed owed through March if more than $500.

JULY
31st

  • File Form 941 for the second quarter of the year.
  • Form 940 – Federal Unemployment Tax. Deposit taxed owed through June if more than $500.
  • Form 5500 or Form 5500-EZ must be filed if you maintain an employee benefit plan, such as a pension plan, profit sharing plan, or stock bonus plan. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

SEPTEMBER
30th

  • Vets-4212 must be submitted by all nonexempt Federal contractors and subcontractors with a contract or subcontract in the amount of $150,000 or more with any department or agency of the United States for the procurement of personal property or non-personal services.

OCTOBER
15th

  • Notices of creditable coverage disclosures for Medicare Part D must be provided to eligible individuals no later than October 15.

31st

  • File Form 941 for the third quarter of the year.
  • Form 940 – Federal Unemployment Tax. Deposit taxed owed through September if more than $500.

DECEMBER

  • It is generally recommended that employers ask employees whose withholding allowances will change in the new year to complete a new Form W-4, which should be available on the IRS website in mid-December.

OTHER TO DOs

Depositing Employment Taxes

  • In general, you must deposit federal income tax withheld, and both the employer and employee social security and Medicare taxes.
  • There are two deposit schedules, monthly and semi-weekly. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use.
  • To determine your payment schedule, review Publication 15 for Forms 941, 944 and 945, or Publication 51 for Form 943.
  • Deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500. The tax must be deposited by the end of the month following the end of the quarter.
  • You must use electronic funds transfer (EFTPS) to make all federal tax deposits.

CHIP Notices

  • Must be provided when an employee is initially eligible and annually thereafter

COBRA Notices

  • Must be provided when an employee/dependent is initially eligible for coverage AND must be included in the Summary Plan Description.
  • There are also specific time frames when a qualifying event occurs that an employee/dependents must be notified. Generally, the employer has 30 days to notify the plan administrator of a qualifying event and the plan administrator has 14 days to notify the employee/dependents.

Form I-9

  • Section 1 must be completed by the employee on the first day of hire.
  • Section 2 must be completed by the employer (or employer representative) by the third day of the individual’s hire date.

Notice to Employees of Marketplace Coverage Options

  • Must be provided to employees when they initially are eligible to enroll in group health insurance benefits and annually thereafter.
  • There are two different notices available…one for those that offer group health insurance and one for those who do not.

Harassment Training

  •   It’s recommended that harassment training for both employees and supervisors/managers be conducted annually. It’s also recommended that employers re-distribute their policies regarding harassment/discrimination at the same time.

Review/Revise Handbook

  • It’s recommended that employers review and make necessary revisions to their handbook each year. Many employers try to time this so that a new handbook or appropriate revised policies would be issued in time for the New Year.

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