Every recurring filing, fee, and participant notice a self-funded plan sponsor owes across the year — with what each one requires and who it applies to.
14
Recurring obligations tracked
4
Regulatory regimes covered
12
Months mapped end to end
January
2 items
What's requiredAn SBC in the required uniform format, plus the Uniform Glossary, must be provided with open-enrollment materials and to newly eligible employees. Material modifications outside open enrollment require 60 days' advance notice.
What's requiredDistribute the model CHIP notice annually to all employees eligible for the plan, regardless of enrollment status. It may be included with open-enrollment or new-hire materials.
February
Clear
No deadlines
March
2 items
What's requiredStatements must reach employees and covered individuals by early March. Sponsors may instead post a clear, conspicuous website notice offering statements on request, and furnish within 30 days of a request.
What's requiredTransmit the authoritative transmittal (1094-C) with all 1095-C returns through the IRS AIR system. Electronic filing is mandatory at 10 or more total information returns. Paper filing, where still permitted, is due February 28.
April
1 item
What's requiredDocument a quarterly review of TPA, PBM, broker, and stop-loss invoices against contract terms. ERISA requires that plan expenses be reasonable — a documented review process is the primary defense against a fee-related breach claim.
May
Clear
No deadlines
June
Clear
No deadlines
July
2 items
What's requiredFile electronically through EFAST2 with all required schedules (Schedule A, Schedule C, and Schedule H where applicable). Form 5558 extends the deadline by two and a half months if filed on or before the original due date.
What's requiredCalculate average covered lives using the actual count, snapshot, or Form 5500 method, multiply by the applicable per-life rate for the plan year, and remit with the second-quarter Form 720. The fee is paid by the plan sponsor and is not participant-funded.
August
Clear
No deadlines
September
1 item
What's requiredFurnish the SAR to participants within nine months of plan year end — or within two months after a Form 5558 extension expires. Fully unfunded welfare plans paying benefits from general assets are exempt.
October
1 item
What's requiredNotify Medicare-eligible participants, spouses, and dependents whether prescription drug coverage is creditable, before the October 15 start of Medicare open enrollment. Notices may be delivered with annual enrollment materials.
November
2 items
What's requiredBundle the WHCRA notice, Newborns' and Mothers' Health Protection Act statement, HIPAA special enrollment rights notice, wellness program disclosures, and grandfathered-status notice (if applicable) into the annual distribution.
What's requiredRefresh the security risk analysis, review administrative, physical, and technical safeguards, retrain the workforce that handles PHI, and confirm a signed Business Associate Agreement exists for every vendor with PHI access.
December
3 items
What's requiredBreaches affecting fewer than 500 individuals are reported through the HHS portal no later than 60 days after the end of the calendar year in which they were discovered. Breaches affecting 500 or more require notice within 60 days of discovery.
What's requiredComplete the CMS Creditable Coverage Disclosure form within 60 days of the start of each plan year, and again within 30 days of any change in creditable status or plan termination.
What's requiredCorrected 1095-C and 1094-C returns should be filed promptly. Penalties are reduced where corrections are made within 30 days of the due date, and further relief may apply where the failure was not willful.
Dates shown assume a calendar-year plan. Deadlines tied to your plan year shift accordingly — Form 5500, for example, is due the last day of the seventh month after plan year end. This calendar is educational and is not legal or tax advice.
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