Our Gift to You: 2026 HR Planning Calendar

As the year comes to a close, our team is here to help you prepare for a successful start to 2026. Please enjoy our gift to you—a comprehensive 2026 HR Planning Calendar designed to help you stay ahead of key deadlines. You can customize the calendar to include important dates, industry-specific events, location-based requirements, and organizational milestones unique to your team. 

Stay tuned for our upcoming blog posts highlighting the most significant HR and compliance changes slated for 2026. We’ll break down what you need to know and guide you through the year ahead with clarity and confidence. 

If you have any questions or would like to discuss how our team of consultants can support your organization through these changes, please reach out to one of our Sr. Consultants or contact Edna Nakamoto directly. 

Wishing you a joyful holiday season and a peaceful, prosperous new year! 

Note: This calendar reflects California-specific requirements and does not include tax or payroll deadlines. 

1st Quarter: 

• Verify minimum wage requirements for the new year and ensure state, county, and municipality minimum wage requirements are met 

• Ensure all salaried employees meet the new minimum threshold for exempt status 

• Set up all internal systems to reflect new limits, reporting requirements, and reset accumulator dates (e.g., FSA, HSA, vacation/sick balances, 401k limits, etc.) 

• Post a calendar of company holidays and payroll dates for the upcoming year 

• Display 2026 labor law posters at the workplace; post notices to remote employees electronically/company intranet  

• Make a plan to comply with the new legal requirements applicable to your company (e.g., personnel file requirements; emergency contact & authorization; stay-or-pay contract provisions; AI regulation; etc.) 

• Update employee handbooks with compliance changes for 2026 and distribute to employees 

• Distribute Victims of Violence Notice (annual requirement) 

• New! Distribute Workplace Know Your Rights Notice by February 1  

• Distribute W-2s and 1099s by January 31  

• Distribute required Earned Income Tax Credit (EITC), Volunteer Income Tax Assistance (VITA), and CalFile notices (with W2s and 1099s) by January 31  

• Request a new Form W-4 from any employee who claimed exemption from income tax withholding last year - February 15  

• Distribute the 2nd VITA and CalFile notice in March 

• Report Medicare Part D to Client Management System (CMS) - all employers offering prescription drug coverage must submit an annual notice to CMS on or before March 1 (or within 60 days of the start date of the plan year if on a non-calendar year plan)  

• Complete ACA (for applicable large employers, “ALEs”) reporting for previous year – distribute 1095-B and 1095-C forms OR 1094-B and 1094-C - March 2 

• Filing deadline for paper filers - March 2 

• Filing deadline for electronic filers – March 31 

• Gather OSHA 300 reporting data in preparation for posting on February 1; submit forms by March 2 (applicable employers) 

• Work with your benefits broker to ensure that all filing deadlines for benefits plans are met (such as quarterly disclosure notices for 401(k) plans, etc.) *These notices will vary based on your plan year and the type of plans offered. 

  
  

Other HR Activities to Consider:  

• Commence annual (or quarterly) performance management  

• Review of the previous year’s goals  

• Set mutually agreed-upon goals for the year/creating development plans  

• March 6th – Celebrate Employee Appreciation Day 

• Apply for H-1B Lottery Visas – early March (date TBA)  

• Conduct regular payroll and pay rate audits as part of an established wage & hour compliance process   

  
  

2nd Quarter 

• Remove OSHA 300 log from posted location - April 30 

• Submit California Civil Rights Department (CRD) Pay Data Reporting (100+ employees) – May 13 

• Submit SF HCSO report by April 30 (SF Employers) 

• Submit 2025 Equal Employment Opportunity Report (EEO-1): Employers with 100 or more employees or federal contractors with 50 or more employees – 2026 Deadline TBD 

Other HR Activities to Consider 

• Make a plan to comply with the annual update required for the Workplace Violence Prevention Plan (WVPP) 

• Ensure mandatory training has been completed or scheduled (e.g., anti-harassment training, WVPP, or recertifications) 

• Prepare to apply mid-year regulatory changes, e.g., minimum wage – July 1  

• Conduct regular payroll and pay rate audits as part of an established wage & hour compliance process  

 3rd Quarter 

• Complete annual 401(k) plan requirements  

• Submit Form 5500 for 401(k) Plans by the last day of the 7th month following the end of the plan year (July 31 for calendar year plans)  

• Summary Annual Report due to participants 9 months after the close of the Plan Year or 2 months after the due date for Form 5500  

• Submit VETS-100 form (Federal Contractors only) - September 30  

• Submit PCORI fee for employers with self-funded insurance plans - July 31  

  
  

Other HR Activities to Consider: 

• For benefit plans that are in a calendar year, review plans and market quotes, and administer open enrollment 

• Send reminders to employees to work with their managers to plan the use of paid time off 

• Conduct regular payroll and pay rate audits as part of an established wage & hour compliance process  

  
  

4th Quarter 

• Distribute required creditable coverage disclosure notices to Medicare-eligible participants if the employer provides prescription drug coverage - October 15  

• Prepare and publish the 2027 list of paydays and company-observed holidays  

• Publish the training schedule for the next year (sexual harassment, WVPP, recertifications, etc.)  

• Order 2027 labor law posters 

• Complete year-end non-discrimination testing for 401(k) plans, 125 Premium Only Plans (POP) & Flexible Spending Account (FSA)  

Other HR Activities to Consider: 

• Audit personnel files and records (including Form I-9s)  

• Send out annual reminders to employees to update their records, including emergency contacts and address updates for W-2 purposes, etc.  

• File necessary records and purge outdated records in accordance with Federal and State retention requirements  

• Review upcoming local and state minimum wage changes, and review budget impact and staffing plans for the upcoming year  

• Review total compensation, update the annual compensation plan, and adjust accordingly  

• Plan for deduction and payroll changes for the upcoming year  

• Implement a periodic performance management program (if not initiated during Q1)  

• Review the previous year's goals  

• Set mutually agreed-upon goals for the year/create development plans  

• Conduct regular payroll and pay rate audits as part of an established wage & hour compliance process