2025 deadlines for 401(k) plan sponsors
Bookmark this calendar to easily reference key dates and deadlines.
Plan like a pro in 2025
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Jan 1, 2025
- New Year’s Day
Jan 13, 2025
- Betterment loads prior year census template and compliance questionnaire to Compliance Hub.
Jan 20, 2025
- Martin Luther King Jr. Day
Jan 29, 2025
- Chinese New Year
Jan 31, 2025
- Send Form W-2 to employees.
- Submit Form W-2 to the Social Security Administration.
- IRS Forms 1099-R available to participants.
- Deadline for plan sponsors to submit prior year census data and compliance questionnaire to Betterment.
- Annual Return of Withheld Federal Income Tax (Form 945) due for 2024.
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Feb 1, 2025
- Start of Black History Month
- Post the prior year’s OSHA Summary of Illness and Injuries in the workplace between February 1 and March 2, 2025.
Feb 2, 2025
- Send Form 1095-C to employees.
- Send Form 1095-B to employees.
Feb 14, 2025
- Valentine’s Day
- Deadline to send quarterly participant statements for current 401(k) plan year (typically sent within a few days of quarter end).
Feb 17, 2025
- President’s Day
Feb 28, 2025
- Submit Forms 1094-C and 1095-C to the IRS (paper filing). If you intend to e-file your forms, the deadline is March 31, 2025.
- Submit Forms 1094-B and 1095-B to the IRS (paper filing). If you intend to e-file your forms, the deadline is March 31, 2025. Form 1095-B must be filed electronically if the reporting entity is required to file 250 or more returns.
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Mar 1, 2025
- Start of Women’s History Month
Mar 3, 2025
- Submit your Form M-1 to the IRS.
- E-file your OSHA Summary of Illness and Injuries for 2024.
Mar 5, 2025
- Daylight Savings Time begins
- Ash Wednesday
Mar 7, 2025
- National Employee Appreciation Day
Mar 8, 2025
- International Women’s Day
Mar 15, 2025
- Employer contributions (e.g., profit sharing, match, Safe Harbor) due for deductibility for S-Corps and LLCs taxed as Partnerships.
- Deadline for S-Corps and Partnerships to establish a traditional (non-Safe Harbor) plan for the prior tax year unless the tax deadline is extended.
- Deadline for refunds to participants for failed ADP/ACP tests(s).
- Plan Sponsor to approve corrective action by this date. Failure to meet this deadline could result in a 10% tax penalty.
Mar 17, 2025
- St. Patrick’s Day
Mar 29–30, 2025
- Eid al-Fitr
March 31, 2025
- Companies with 100+ employees: Submit your EEO-1 report.
- Deadline to file Form 1099s electronically.
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Apr 1, 2025
- April Fool’s Day
- Financial Literacy Month begins
- Deadline to confirm that Initial Required Minimum Distributions (RMDs) were taken by participants who turned 73 before previous year-end, are retired/terminated and have a balance.
Apr 7, 2025
- World Health Day
Apr 9, 2025
- Deadline for Plan Sponsors to report employees who participated in multiple plans that have excess deferrals (402(g) excess) to Betterment.
Apr 14, 2025
- Passover begins
Apr 15, 2025
- Tax Day
- Employer contributions (e.g., profit sharing, match, Safe Harbor) due for deductibility for C-Corps, LLCs taxed as C-Corps, sole proprietorships.
- Deadline for C-Corps and Sole Props to establish a traditional (non-Safe Harbor) plan for the prior tax year unless the tax deadline is extended.
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Deadline to complete corrective distributions for 402(g) excess deferrals.
Apr 20, 2025
- Easter
Apr 22, 2025
- Passover ends
- Earth Day
Apr 30, 2025
- Form 941 due (Employer’s Quarterly Federal Tax Return).
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May 5, 2025
- May Day
- Cinco de Mayo
May 11, 2025
- Mother’s Day
May 15, 2025
- Non-profit tax returns due.
- Deadline to send quarterly participant statements for current 401(k) plan year (typically sent within a few days of quarter end).
May 26, 2025
- Memorial Day
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June 6-7, 2025
- Eid al-Adha
June 14, 2025
- Flag Day
June 15, 2025
- Father’s Day
June 19, 2025
- Juneteenth
June 30, 2025
- Deadline for EACA plan refunds to participants for failed ADP/ACP tests(s).
- Failure to meet this deadline could result in a 10% tax penalty for plan sponsors.
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July 1, 2025
- Mid-year benefits review: Remind employees to take advantage of any eligible voluntary benefits.
July 4, 2025
- Independence Day
July 27, 2025
- National Parents’ Day
July 29, 2025
- Deadline to distribute Summary of Material Modifications (SMM) to participants (only if plan was amended).
July 31, 2025
- Self-insured companies: Submit the PCORI fee to the IRS.
- Deadline to electronically submit Form 5500 (and third-party audit if applicable) OR request an extension (Form 5558). Betterment to prepare Forms. Plan Sponsor is required to file electronically.
- Form 941 due (Employer Quarterly Federal Tax Return).
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Aug 14, 2025
- National Financial Awareness Day.
- Deadline to send quarterly participant statements for current 401(k) plan year (typically sent within a few days of quarter end).
Aug 15, 2025
- Betterment deadline: For new plans only. Deadline to sign with Betterment to establish a new Safe Harbor 401(k) plan for 2025. Deferrals must be started by October 1, 2025.
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Sept 1, 2025
- Labor Day
Sept 5, 2025
- National 401(k) Day
Sept 15, 2025
- Deadline for S-Corps and Partnerships to establish a traditional (non-SH) plan for the prior tax year if tax deadline extended.
Sep 22-24, 2025
- Rosh Hashanah
Sep 30, 2025
- Deadline to distribute Summary Annual Report (SAR) to participants and beneficiaries (unless Form 5500 extension filed; deadline to distribute will be December 15).
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Oct 1, 2025
- Start of National Disability Employment Awareness Month
- Deadline to establish a new Safe Harbor 401(k) plan. The plan must have deferrals for at least 3 months to be considered Safe Harbor for this plan year.
Oct 10, 2025
- World Mental Health Day
Oct 12-13, 2025
- Yom Kippur
Oct 13, 2025
- Indigenous Peoples’ Day
Oct 15, 2025
- Deadline for C-Corps and Sole Props to establish a traditional (non-SH) plan for the prior tax year if tax deadline extended.
- Notify Medicare-eligible enrollees of creditable coverage for prescription drugs.
- Deadline to electronically submit Form 5500 (and third-party audit if applicable) if granted a Form 5558 extension. Betterment to prepare forms.
- Plan Sponsor is required to file electronically.
Oct 19-25, 2025
- National Retirement Security Week
Oct 31, 2025
- Halloween
- Form 941 due (Employer’s Quarterly Federal Tax Return).
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Nov 2, 2025
- Daylight Savings Time ends
Nov 3, 2025
- Deadline to request an amendment to make a traditional plan a 3% Safe Harbor non-elective plan for the 2025 plan year. Amendment must be executed and sent by December 1, 2025.
- Deadline to request an amendment to make a traditional plan a Safe Harbor match plan for the 2026 plan year. Amendment must be executed and sent by December 1, 2025.
Nov 11, 2025
- Veterans Day (observed)
Nov 14, 2025
- Deadline to send quarterly participant statements for current 401(k) plan year (though typically sent within a few days of quarter end).
Nov 27, 2025
- Thanksgiving
Nov 29, 2025
- Small Business Saturday
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Dec 1, 2025
- 2025 Annual Notices (listed below) prepared by Betterment and sent to Plan Sponsor.
- Plan Sponsor to disseminate paper copies if required.
- If applicable, deadline to distribute to participants for 2026 plan year:
- Safe Harbor notice
- Qualified Default Investment Alternative (QDIA) notice
- Automatic enrollment notice
- Deadline to execute and send amendment to make a traditional plan a 3% Safe Harbor nonelective plan for the 2025 plan year.
- Deadline to execute and send amendment to make a traditional plan a Safe Harbor match plan for the 2026 plan year.
Dec 2, 2025
- Giving Tuesday
Dec 14, 2025
- First day of Hanukkah
Dec 15, 2025
- Deadline to distribute Summary Annual Report (SAR) to participants, if granted a Form 5558 extension.
Dec 24, 2025
- Christmas Eve
Dec 25, 2025
- Christmas
Dec 26, 2025
- Kwanzaa
Dec 31, 2025
- New Year’s Eve
- Deadline to distribute ADP/ACP refunds for the prior year; a 10% excise will apply.
- Deadline to fund a QNEC for plans that failed ADP/ACP compliance testing.
- Deadline to execute amendment to make a traditional plan a 4% Safe Harbor nonelective plan for the 2024 plan year.
- Deadline to make Safe Harbor and other employer contributions for 2024 plan year.
- Deadline for Annual Required Minimum Distributions (RMDs).
- Post required workplace notices in conspicuous locations.