Q2 is the busiest compliance quarter of the year. Between Form 941, OSHA posting removals, FUTA deposits, EEO-1 filings, and the new RxDC report, there are at least 8 deadlines you need to hit between April and June. Miss one and you're looking at IRS penalties starting at 2% — climbing to 15%.
This is your complete Q2 2026 employer compliance checklist. We've organized every federal deadline by month with the specific form, action required, and who it applies to. Bookmark this page or print it for your HR binder.
April 2026 Deadlines
| Date | Deadline | Who It Applies To |
|---|---|---|
| Apr 10 | Employees report March tips ($20+) to employer | Tipped employees |
| Apr 15 | Monthly EFTPS deposit for March payroll | Monthly depositors |
| Apr 30 | File Q1 2026 Form 941 — Quarterly federal tax return | All employers with employees |
| Apr 30 | FUTA deposit (if Q1 liability exceeds $500) | Employers with FUTA liability >$500 |
| Apr 30 | Remove OSHA Form 300A from posting location | Employers with 10+ employees (most industries) |
Form 941 Extension: If you deposited all Q1 payroll taxes in full and on time, your Form 941 deadline automatically extends to May 11, 2026 (May 10 falls on a Sunday).
May 2026 Deadlines
| Date | Deadline | Who It Applies To |
|---|---|---|
| May 10 | Employees report April tips ($20+) to employer | Tipped employees |
| May 11 | Extended Form 941 deadline (if full deposits made on time) | Qualifying employers |
| May 13 | California pay data report due to Civil Rights Department | Private employers with 100+ employees (any in CA) |
| May 15 | Monthly EFTPS deposit for April payroll | Monthly depositors |
| May–June | EEO-1 Component 1 filing window — monitor EEOC for exact dates | Employers with 100+ employees (or 50+ if federal contractor) |
June 2026 Deadlines
| Date | Deadline | Who It Applies To |
|---|---|---|
| Jun 1 | RxDC Report — Prescription Drug Data Collection (2025 data) submitted to CMS | Employer-sponsored health plans |
| Jun 10 | Employees report May tips ($20+) to employer | Tipped employees |
| Jun 15 | Monthly EFTPS deposit for May payroll | Monthly depositors |
| Jun 30 | Mid-year compliance audit — review I-9s, benefits eligibility, handbook updates | All employers (best practice) |
The Q2 Compliance Checklist You Can Print
Here's a condensed version you can tape to your desk or save to your HR binder:
✅ Q2 2026 Quick Checklist
- ☐ Apr 30 — File Q1 Form 941
- ☐ Apr 30 — Deposit FUTA (if >$500)
- ☐ Apr 30 — Take down OSHA 300A posting
- ☐ May 15 — Monthly payroll tax deposit
- ☐ May–Jun — File EEO-1 (100+ employees)
- ☐ Jun 1 — Submit RxDC report to CMS
- ☐ Jun 15 — Monthly payroll tax deposit
- ☐ Jun 30 — Mid-year I-9 / benefits audit
Don't Forget: Ongoing Q2 Obligations
Beyond the hard deadlines, these ongoing requirements apply throughout Q2:
- Semi-weekly depositors: Continue depositing federal employment taxes within 3 business days of each payday (Wed–Fri pay → deposit by Wednesday; Sat–Tue pay → deposit by Friday).
- ACA website notice: If you posted Form 1095-C availability notices on your company website, keep those notices accessible until October 15, 2026.
- New hire reporting: Report every new hire to your state within 20 days (or sooner — Georgia and Florida require it within 20 days, Indiana within 20 days).
- I-9 compliance: Complete Section 2 within 3 business days of every new employee's start date.
- Tip reporting: Collect tip reports from tipped employees by the 10th of each month.
State-Specific Reminders for GA, FL, and IN
Georgia
- Withholding: Georgia flatlined at 5.39% for 2026 (down from 5.49% in 2025). Verify your payroll system has the updated rate.
- New hire reporting: Submit via Georgia New Hire Reporting within 10 days.
- Unemployment: Georgia transitioned to fully electronic UI notices — make sure your HR system can receive and respond to them digitally.
Florida
- Minimum wage increase: Florida's minimum wage rose to $15.00/hr on September 30, 2025. Verify all positions are at or above this rate.
- E-Verify: Required for all private employers with 25+ employees. New hires must be verified within 3 business days of start.
- Workers' comp: Review policy renewal dates — many Q2 policies come up in June.
Indiana
- Withholding: Indiana state income tax rate is 3.05% for 2026. County taxes vary — verify employee county of residence.
- New hire reporting: Submit within 20 days to the Indiana New Hire Reporting Center.
- Lactation accommodation: Employers with 25+ employees must provide break time and a private space (beyond a bathroom) for nursing mothers.
FAQ
When is Form 941 due for Q1 2026?
Form 941 is due April 30, 2026. If you deposited all quarterly payroll taxes in full and on time, you automatically get until May 11, 2026 (since May 10 falls on a Sunday).
When do I remove the OSHA 300A posting?
Take down the OSHA Form 300A after April 30, 2026. It must be posted from February 1 through April 30 each year. Keep the underlying records (Form 300 log and 301 incident reports) on file for 5 years.
What is the RxDC report?
The Prescription Drug Data Collection (RxDC) report is an annual filing required under the Consolidated Appropriations Act. Employer-sponsored group health plans must submit prescription drug pricing and spending data to CMS by June 1, 2026 for the 2025 calendar year.
Never Track Another Deadline Manually
BlueWave HR + iSolved handles Form 941, FUTA deposits, state withholding, new hire reporting, and ACA filings — all automatically. Every deadline filed on time, every quarter, zero penalties.
Automate Your Compliance