The Clock is Ticking…It’s Time for Year-End
HR Processing

Use our handy monthly year-end guide and resources to get it all done.

Get the 2017 Year-End HR Guide

October & November HR Tasks

Update Employee Contact Information

Audit employee data to ensure you are not missing critical Form W-2 information like complete Social Security numbers, employee names, and addresses. The Internal Revenue Service (IRS) may impose a penalty for each Form W-2 with a missing or incorrect Social Security number or employee name. If there are errors, you would then be subject to the following penalties:

  • $50 per Form W-2 if you correctly file within 30 days of the due date, with a maximum penalty of $523,000 ($186,000 for small businesses).
  • $100 per Form W-2 if you correctly file more than 30 days after the due date but by August 1, 2018; a maximum penalty of $1,596,000 per year ($532,000 for small businesses).
  • $260 per Form W-2 if you correctly file after August 1, or you do not file required Forms W-2; a maximum penalty of $3,193,000 per year ($1,064,000 for small businesses).

Furthermore, employee Forms W-2 and 1095-C must match what is printed on social security cards. For example, if an employee’s name is hyphenated on their social security card, but not on their Form W-2 or Form 1095-C, the IRS will return this as an error. Failure to verify this information as correct may result in penalties.

If you are not careful, these types of errors can add up to a large penalty. For some employees, updated addresses can be garnered from a new W-4 if their withholding allowances changed or will change next year. Remind employees to fill out a new W-4 if their situation has changed:

  • Ensure employee names are entered correctly.
  • Confirm accuracy of employee addresses.
  • Confirm accuracy of employee Social Security numbers.

Employers need to make sure all employee data is accurate so they can avoid W-2 reprint fees. Employers who use a payroll processing company may have an online service where employees can review and correct data. If so, encourage your employees to use it as a means to review and edit critical data.

W-2 and 1099 Filing Deadlines

Due DateDeadline
January 31, 2018Supply W-2s to employees and ex-employees who worked in 2016. Supply 1099s to independent contractors who worked in 2016, as well as other payees.
January 31, 2018File paper W-2s and 1099s.
January 31, 2018e-File W-2s and 1099s.
With earlier filing deadlines, it is recommended you distribute W-2s and 1099s before the end of January. Mail or e-File copies of W-2s and 1099s with government agencies. Send W-2s and W-3s to the Social Security Administration. Submit 1099s along with Form 1096 to the IRS. You may also have to mail or e-File copies of these forms to certain state(s), along with any state transmittal forms required, so make sure to check the requirements. Many localities also require copies of informational returns, so double check this as well.

Form 940 Filing Deadlines

Due DateDeadline
January 31, 2018
Submit Form 940 and deposit FUTA if your company owes any remaining amount.

February 8, 2018 (not recommended)

File Form 940 if your company has paid all deposits on time.
Submit Form 940 for Federal Unemployment Insurance (FUTA). The FUTA tax is six percent of wages paid to each worker up to $7,000, or $42 per employee. However, you may have to pay additional taxes for wages paid in credit reduction states. For additional information, please visit our FUTA Credit Reduction page. If your company owes more than $500 in FUTA tax for the calendar year, you are required to deposit at least one quarterly payment. See the IRS’s Publication 926 Household Employer’s Tax Guide for more information.

Something to Consider: If your company is filing 250 or more Form W-2s, the Social Security Administration (SSA) requires electronic filing unless a waiver has been granted. You may file electronic W-2s using the SSA’s Business Services Online (BSO) website. There is no charge for this service and you can register online.

How APS Can Help

Employees can review and correct their data when needed with the APS employee self-service portal. HR managers can then review changes and commit them to employees’ records, saving critical time during year-end processing.

Prepare for Benefits Renewal and Open Enrollment

This can be a varying timeline based on your company’s benefits year. Review benefits renewals with current carriers and prepare eligible employee/participant census to market a group for optional coverage with carriers.

Carriers require a complete census showing all eligible employees and all employees currently enrolled in benefits, along with the following:

  • Dates of birth and gender for all employees, spouses, and dependents.
  • Zip codes for residence and worksite locations.

Utilize your benefits administration system to conduct your benefits renewal reviews and prepare your census. This will ensure all of your data is accurate prior to submitting benefits plan information to your providers.

How APS Can Help

If your organization is not utilizing a benefits administration system this can be a challenge, especially if your organization is a large employer. APS Benefits Administration houses this necessary information in a truly unified database, making it easy to manage the following:

  • Online Open Enrollment - Cloud-based open enrollment is available for organizations with multiple locations in one state or multiple locations across multiple states.
  • Multiple Plans - Design your benefits plans and assign employees to their respective plans. Employees see only the information that applies to them.
  • Employee Self Service - Employees can access the system with a simple internet connection, securely log in, and make elections in a matter of minutes.
  • Online Document Management - The APS Doc Vault allows for additional benefits information to be loaded in the system for employees to access.
  • Powerful Reporting - APS Report Manager houses a gold mine of standard reporting forms designed by APS, based on HR needs. The Report Builder allows you to quickly and easily design, store, and email reports.
Prepare for ACA Annual Reporting

Determine if you had 50 or more full-time and full-time equivalent (FTE) employees in the previous calendar year and what type of insurance (self-insured or fully insured) you offered. If your provider offers an FTE Calculator, you can use it to determine how many full-time and FTE employees you had in the previous calendar year. Based on this number and the type of coverage you offer, determine what Forms you must use to report:

  • 50 or More Employees – Complete and file Forms 1095-C and 1094-C
  • Less Than 50 Employees (Self Insured) – Complete and file Forms 1095-B and 1094-B
  • Less Than 50 Employees (Fully Insured) – Insurer is responsible for filing on behalf of the employer
  • Less Than 50 Employees (No Insurance) – Reporting is not required

Note: Where the combined total of full-time and FTE employees in a controlled group is 50 or more, each individual employer is subject to reporting.

If you are required to report, gather the information you need to complete applicable Forms and determine which reporting method you will be using. Depending on the method you use, you will need to compile information such as:

  • Employee’s name, SSN or date of birth (if SSN is unavailable), and address.
  • Employer’s name, EIN, telephone number, and address.
  • The months in which the employer offered coverage.
  • The employee’s share of the monthly premium for self-only coverage (in certain cases).
  • The months in which a safe harbor (or other situation) applied (i.e., the employee was not a full-time employee).

Remember: Employers are subject to penalties of up to $700 per return for non-compliance and incorrect information.

ACA Annual Reporting Deadlines

Due DateDeadline
January 31, 2018Supply Forms 1095-C to employees.
February 28, 2018File paper Forms 1095-C with transmittal Form 1094-C.
April 2, 2018e-File Forms 1095-C with transmittal Form 1094-C.

Annual Reporting Options

There are three options for annual reporting available to employers, based on how many eligible employees are receiving health coverage:

  1. General Method: Requires the greatest amount of information collection and employers must file a 1094-C for the company and a 1095-C for each employee. Employees must also receive a copy of the 1095-C.
  2. Qualifying Offer Method: Requires less information collection and is available for employers who offer a “qualifying offer” plan that meets the minimum value requirement at a very low rate. A qualifying offer is an offer of a bronze level or higher plan where the cost to the employee for employee‐only coverage does not exceed 9.5 percent of the Federal Poverty Level. The employer must offer the plan to all members of the employee’s family to be eligible to use this reporting method
  3. 98% Offer Method: Requires the least amount of information collection and is available for employers offering a bronze level or higher plan at an “affordable rate” to at least 98% of the company’s full-time employees.

Employer Reporting Requirements

Applicable large employers (ALEs) must file a Form 1095-C for each employee who was a full-time employee for any month of the calendar year. A copy of the Form 1095-C must be issued to each full-time employee by January 31st regardless of whether the ALE offers coverage or the employee enrolls in any coverage offered.

Refer to the Questions and Answers about Information Reporting by Employers on Form 1094-C and 1095-C page on the IRS website for more information.

ACA Reporting Support

It is important to check with your broker or payroll provider to see if they are providing ACA reporting support. Ideally, your broker or payroll provider will use a solution that allows you to populate your Forms 1094-C and 1095-C with existing HR and payroll data. The solution should also include intelligent algorithms that will check for any errors.

If your broker or provider is not providing support for ACA reporting, it is critical to understand how to correctly fill out the forms and to check your benefits data for any errors so reporting is accurate.

Completing Form 1094-C

Form 1094-C is the transmittal of employer-provided health insurance offer and coverage information returns. It consists of three parts:

  • Part I Applicable Large Employer Member (ALE Member): Provide general employer data such as name, address, the total number of Forms 1095-C submitted, and if it is an authoritative transmittal.
  • Part II ALE Member Information: Enter the total number of forms filed on behalf of the ALE Member, if the ALE Member is a member of an Aggregated ALE Group and any certifications of eligibility that apply (i.e. Qualifying Offer Method).
  • Part III ALE Member Information - Monthly: Indicate if minimum essential coverage was offered, the full-time employee count for the ALE Member, the total employee count, the months the ALE was a member of an aggregated ALE group, and the code indicator for Section 4980H Transition Relief (if applicable).
  • Part IV Other ALE Members of Aggregated ALE Group: Enter the names and EINs of other ALE Members of the Aggregated ALE Group (if applicable).

Completing Form 1095-C

Form 1095-C is the employer-provided health insurance offer and coverage form. It consists of two parts:

  • Part I Employee and Applicable Large Employer Member (Employer): Provide general employee and employer information such as names and addresses.
  • Part II Employee Offer of Coverage: Indicate the type of coverage offered if any using the provided IRS codes, the lowest cost monthly premium for the employee, and the applicable safe harbor codes.

For more information, visit the IRS’s Questions and Answers on Reporting of Offers of Health Insurance Coverage by Employers (Section 6056).

How APS Can Help

The APS Affordable Care Act Solution makes it easy to manage ACA compliance and reporting with features such as part-time staff management, measurement period management, and e-filing of Forms 1094-C and 1095-C.

Review Employee Classifications

Even though the proposed FLSA overtime rule changes have been struck down in federal court, it is still important to review employee classifications on a regular basis to ensure compliance. Refer to the duties tests and guidance provided by the Department of Labor to manage your employee classification.

Review Medicare Part D Reporting

For employer-sponsored plans providing prescription drug coverage, Medicare Part D reporting is due on October 15 and creditable coverage disclosure notices are to be distributed to Medicare-eligible participants. The Centers for Medicare and Medicaid Services (CMS) provides guidance and sample notice forms.

Conduct Budget Planning for the Next Year

Now is the time of year to start reviewing your existing budget and planning for next year. Here are some things to consider:

  • Consult All Departments – You need a clear picture of what is required to run each department smoothly.
  • Estimate Your Revenues for the Year – Know how your company is ending the year to determine the budget needed to reach next year’s revenue goals.
  • Determine Your Expenses – Some expenses are concrete, while others can be moving targets. Take everything into consideration when coming up with a figure.
  • Don’t Forget Other Expenditures – Items like computers, company vehicles, and furniture need to be factored into budgeting.
    Calculate Your Cash Flow – Generating your existing income statement is essential to determining your projected cash flow for the next year.
  • Be Conservative in Your Budget – It’s great to have positive projections for the next year, but be realistic too. Leave some wiggle room just in case company goals are not met.
  • Start Planning Early – Ideally, you want to begin talking about the budget in October to ensure there is as much detail as possible. However, it’s never too late to start as an annual budget should be monitored and adjusted as needed.
  • Monitor and Evaluate – Don’t go through the process of creating a budget just to forget about it in a few months. It’s important to monitor your budget to see how things are trending and evaluate if any changes need to made.

The Only Year-End Checklist You'll Ever Need

Keep track of all your monthly year-end HR tasks with
our handy checklist.

Year-End Tips

How Smooth is Your Open Enrollment Process?
Open enrollment is a huge part of your yearly HR tasks and can be overwhelming - but it doesn’t have to be. Ask yourself the following questions and consider using a unified solution that can simplify your benefits administration:

  • What is your open enrollment process currently like?
  • How many transactions are involved in your enrollment process?
  • How confident are you with your current enrollment process?
  • What happens if you do or don’t make a change?
  • What are the long-term effects of changes made?

A core HR solution using a centralized database that includes benefits administration with carrier connections for transmission of paperwork to benefits providers makes open enrollment a much easier process to manage.


Are You Eligible for Hurricane Relief Tax Credits?

Congress passed a tax reform package that provides an employee retention tax credit to companies affected by Hurricanes Harvey, Irma, and Maria. Companies located in the disaster zones will be eligible to take a credit equal to 40 percent of an employee’s wages (up to $6,000), paid within the time frame that an eligible company was rendered inoperable upon impact of the hurricane. Find out if your company is eligible.

December HR Tasks

Review and Update Files for Compliance

Review and modify existing records, documents, and systems for updated laws, regulations, internal operations, jobs, compensation, benefits, and employees’ personal situations:

  • Policies – Review policies in your employee handbook and make changes according to new or modified laws, regulations, or internal operations.
  • Job Descriptions – If any employee’s job duties, titles, and/or FLSA exemption status have changed, job descriptions should be modified.
  • Compensation and Payroll – Adjust payroll to reflect changes in salary/wage adjustments, merit increases, minimum wage increases, and changes to withholding for benefits or taxes.
  • Benefits – Change benefit levels for defined contribution and benefit plans; adjust benefit contributions; and make changes per health care reform provisions.
  • Performance Reviews – Update employees’ files with their year-end performance review. Document the review in your HR information system (or another applicable database).
  • Rewards and Training – Update employees’ files and your HR information systems/databases with their documented rewards, recognition, training, and development from this past year.
  • Employee Information – Update employees’ address, personal, demographic, and emergency information in your HRIS or files.

Finish Updating Employee Contact Information to Avoid Penalties

Audit employee data to ensure you are not missing critical Form W-2 information like complete Social Security numbers, employee names, and addresses. The Internal Revenue Service (IRS) may impose a penalty for each Form W-2 with a missing or incorrect Social Security number or employee name. If there are errors, you would then be subject to the following penalties:

  • $50 per Form W-2 if you correctly file within 30 days of the due date, with a maximum penalty of $523,000 ($186,000 for small businesses).
  • $100 per Form W-2 if you correctly file more than 30 days after the due date but by August 1, 2018; a maximum penalty of $1,596,000 per year ($532,000 for small businesses).
  • $260 per Form W-2 if you correctly file after August 1, or you do not file required Forms W-2; a maximum penalty of $3,193,000 per year ($1,064,000 for small businesses).

Furthermore, employee Forms W-2 and 1095-C must match what is printed on social security cards. For example, if an employee’s name is hyphenated on their social security card, but not on their Form W-2 or Form 1095-C, the IRS will return this as an error. Failure to verify this information as correct may result in penalties.

If you are not careful, these types of errors can add up to a large penalty. For some employees, updated addresses can be garnered from a new W-4 if their withholding allowances changed or will change next year. Remind employees to fill out a new W-4 if their situation has changed:

  • Ensure employee names are entered correctly
  • Confirm accuracy of employee addresses
  • Confirm accuracy of employee Social Security numbers

Employers need to make sure all employee data is accurate so they can avoid W-2 reprint fees. Employers who use a payroll processing company may have an online service where employees can review and correct data. If so, encourage your employees to use it as a means to review and edit critical data.

Forms W-2 and 1099 Filing Deadlines

Due DateDeadline
January 31, 2018Supply W-2s to employees and ex-employees who worked in 2016. Supply 1099s to independent contractors who worked in 2016, as well as other payees.
January 31, 2018File paper W-2s and 1099s.
January 31, 2018e-File W-2s and 1099s.
With earlier filing deadlines, it is recommended you distribute W-2s and 1099s before the end of January. Mail or e-File copies of W-2s and 1099s with government agencies. Send W-2s and W-3s to the Social Security Administration. Submit 1099s along with Form 1096 to the IRS. You may also have to mail or e-File copies of these forms to a certain state(s), along with any state transmittal forms required, so make sure to check the requirements. Many localities also require copies of informational returns, so double check this as well.

Form 940 Filing Deadlines

Due DateDeadline
January 31, 2018
Submit Form 940 and deposit FUTA if your company owes any remaining amount.

February 8, 2018 (not recommended)

File Form 940 if your company has paid all deposits on time.
Submit Form 940 for Federal Unemployment Insurance (FUTA). The FUTA tax is six percent of wages paid to each worker up to $7,000, or $42 per employee. However, you may have to pay additional taxes for wages paid in credit reduction states. For additional information, please visit our SUTA Wage Bases page. If your company owes more than $500 in FUTA tax for the calendar year, you are required to deposit at least one quarterly payment. See the IRS’s Publication 926 Household Employer’s Tax Guide for more information.

Something to Consider: If your company is filing 250 or more Form W-2s, the Social Security Administration (SSA) requires they be filed electronically unless a waiver has been granted. You may file electronic W-2s using the SSA’s Business Services Online (BSO) website. There is no charge for this service and you can register online.

How APS Can Help

Employees can review and correct their data when needed with APS’s employee self service. HR managers can then review changes and commit them to employees’ records, saving critical time during year-end processing.

Review Your Information for ACA Annual Reporting

If you have determined you need to report, review your information to avoid any errors. If your payroll provider offers ACA reporting tool with an error-checking algorithm, you should be able to perform the following tasks automatically:

  • Complete your Form 1094-C.
  • Import and populate your 1095-C data.
  • Review your 1095-C forms, make edits, correct any conflicts, or manually add a 1095-C.
  • Approve and print your 1094-C and 1095-C forms for distribution to employees and reporting to the IRS.

How APS Can Help

The APS Affordable Care Act Solution makes it easy to manage ACA compliance and reporting with features such as part-time staff management, measurement period management, as well as e-filing of Forms 1094-C and 1095-C.

Review Your Record Retention Standards

Verify your department is adhering to record retention standards by keeping or purging certain records each year. Below are record retention guidelines with length of time to keep certain records and the types of records to retain:

Length of TimeRecords to Keep
1 yearPhysical exam results; employment tests, results and validation; ADA applications and other personnel records and requests for reasonable accommodation (keep for 1 year after personnel action).
2 yearsVETS-100; applications, resumes, other inquires sent to employer; help wanted ads, job opening notices, notices for opportunities for training, promotions, overtime, job opening notices sent to employment agencies or labor unions; employee personnel files (including hiring, disciplinary notices, promotions, demotions, discharges, training, tests, physicals, transfers, layoffs and recalls, job evaluations, merit systems, seniority systems).
3 yearsI-9s (or 1 year after termination); FMLA documentation (3 years after hire or 1 year after termination); polygraph tests; business records, including yearly total sales volume, total goods purchased; union contracts and individual employee contracts.
5 yearsDrug testing; OSHA forms 101, 200, 300A, and 301; compensation insurance, or for occupational injury or disease; first aid records of job injuries causing loss of work time.
6 yearsStandard ERISA documents (benefits plan, disclosure of Plan Description, Annual Reports Summary of Annual Reports, and Summary Plan Description).
7 yearsEmployee wage records (time cards, wage rate tables, shift schedules, hours and days) explaining wage differentials, deductions from pay; all payroll records.
30 yearsRequired medical exams and exposure records (OSHA).
Review Retirement Plan Contributions

Review your retirement plan contributions and prepare annual or semi-annual employer contributions to retirement plans.

Prepare for Forms W-2 and 1099-MISC Distribution

Reconcile your accounts and prepare for W-2s and 1099s to be distributed to employees and contractors in January. You’ll also want to take this time to prepare employer required tax filings.

The Only Year-End Checklist You'll Ever Need

Keep track of all your monthly year-end HR tasks with
our handy checklist.

Year-End Tips

Is the Minimum Wage Rate Changing in Your State?

The federal minimum wage rate has been $7.25 an hour since 2009. Currently, 29 states and Washington D.C. have minimum wage rates higher than the federal level. Find out how you’re affected by checking out the 2018 Minimum Wage Rates by State.


Are You Prepared for ACA Annual Reporting?

Did you know there are 18 potential conflicts between lines 14 and 16 on the Form 1095-C?

An ACA reporting solution with an error-checking algorithm ensures codes are valid and data is formatted correctly for reporting to the IRS. Learn more about Form 1095-C reporting codes.


Are You Eligible for Hurricane Relief Tax Credits?

Congress passed a tax reform package that provides an employee retention tax credit to companies affected by Hurricanes Harvey, Irma, and Maria. Companies located in the disaster zones will be eligible to take a credit equal to 40 percent of an employee’s wages (up to $6,000), paid within the time frame that an eligible company was rendered inoperable upon impact of the hurricane. Find out if your company is eligible.

January & February HR Tasks

Conduct Strategic Planning

Review existing policies and procedures, accrual balances, and next year communications to employees such as holiday schedules and pay schedules. Plan for operations, upcoming projects, and strategic/continuous improvement initiatives. Those may include:

Planning TopicWhat to Review
Hiring & StaffingMeet with your hiring managers to evaluate their by department and plan sourcing strategies. Consider retirements, terminations, promotions, turnover, company strategy, and other changes to staffing levels.
Training & DevelopmentReview employee development plans, training needs and/or requests, performance reviews, or training needs assessments to evaluate training needs. Schedule training and development activities for 2018.
Employee RelationsPlan an employee engagement survey to evaluate morale. Plan, schedule, and update critical employee events, activities, initiatives, paid holidays, etc. Distribute attendance and vacation calendars/planners to supervisors and managers.
Performance ManagementAfter reviews are finished, plan for the next performance management cycle, including goal setting for 2018. Work with managers to schedule follow-up, feedback, and support activities to enhance performance.
Management DevelopmentReview exit surveys, employee feedback, and other information about managers. Schedule recently promoted supervisors or managers requiring additional training for supervisory training or leadership development.
CompensationEvaluate compensation and incentive practices for each of your employees and plan new pay programs. Schedule which salary surveys you will participate in next year. Budget for 2018 pay adjustments and/or merit increases.
BenefitsReview ACA compliance and reporting regulations in effect in 2018 and schedule dates and tasks for compliance. Plan your benefits strategy for the upcoming year including benefit additions, enhancements, and removals.
ComplianceConduct an HR audit. Review federal and state compliance trends for 2018. Plan proactive efforts to maintain compliance or modifications to existing practices to ensure compliance.
Continuous ImprovementPlan initiatives (like deploying an HRIS) to streamline and make HR processes more efficient. Enhance processes and systems to reduce errors and improve quality of deliverables. Evaluate vendors for HR services. For other systems in use, install updates for the most efficient use of systems and reporting.
Review OSHA Form 300A for Annual Reporting

Review your company’s OSHA Form 300A for required annual posting from February 1 - April 30 in a common area for employees.

How APS Can Help

APS provides a tracking system that makes it easy to manage work-related injuries and illnesses. Required OSHA reports are easily generated in the APS system in the required format for simplified OSHA reporting.

Post Updated Federal and State Compliance Posters

It is important to post the appropriate compliance posters or employers may be subject to penalties. Depending on the employer, these posters may include:

  • Job Safety and Health Protection (OSHA)
  • Equal Employment Opportunity
  • Fair Labor Standards Act (FLSA)
  • Family Medical Leave Act  (FMLA)

Visit the Department of Labor (DOL) for assistance on complying with poster requirements. Make sure you also visit your state’s labor department page to determine which state compliance posters you are required to post.

Conduct Forecasting for Future Hiring Needs

When forecasting for future hiring, it’s important to look at where your company is today and where it is headed. Are you planning for growth? Most companies look to see sustainable growth from year to year. The way to achieve those goals and stay on target is to grow your workforce. Some things to consider when planning for future hiring:

  • Will your company be launching new products that will require additional talent for a smooth process?
  • Is your company planning to expand into other states or open other locations?
  • What is your current employee turnover rate?
  • Do you anticipate any changes in your workforce? For example, do you have several employees who will be retiring soon?
  • Is your company planning to invest in any new technology? For example, are you planning to implement new HR software next year?
  • Are there going to be any changes to your company’s goals going into next year?

How APS Can Help

APS Hire provides a complete applicant tracking, recruiting and onboarding system so you can recruit, hire, and onboard the right talent for your company:

  • Find the best candidates for the job quickly.
  • Create an onboarding process tailored to your company’s needs.
  • Build a solid recruiting strategy using high-level dashboards and detailed reports.

Before Your First 2018 Payroll

Review and Update Employee Deductions

The first payroll of the year is a great time to review and update your employee deductions. You’ll want to review deductions such as:

  • Medical
  • Dental
  • Life Insurance
  • Retirement deductions such as 401(k)
  • Other voluntary deductions

Review and Update Retirement Plan Catch-Up Contributions

Retirement plan regular and catch-up contributions will deduct automatically out of the first payroll for 2018. Review your retirement plans and report any changes needed and submit those updates with your first payroll for 2018.

Finish ACA Reporting

Make sure you wrap up ACA annual reporting and filing to avoid penalties for late or incomplete paperwork:

  • Failure to file complete and accurate Forms 1094-C by the form deadlines will result in penalties equal to $250 per form, not to exceed $3 million per year.
  • Failure to file and provide correct information on Form 1095-C could result in a $500 per form penalty.

Review 2018 State Minimum Wage Changes

Click here to get complete 2018 Minimum Wage Changes by state. If any changes apply to your business, be sure to update the information with your payroll provider.

End of January 2018

Communicate with Employees About Their Form W-2s

If your employees are receiving paper copies only, communicate when they can expect to receive their Form W-2s in the mail. If you have the option to provide your employees with online access to their W-2s, let them know how they can access their copies.

File Your Forms W-2

January 31, 2018 is the deadline to file Forms W-2 by paper or electronically.

File Your Forms 1099-MISC

January 31, 2018 is the deadline to file your 1099-MISCs with a Form 1096.

Form 1099-MISC is the miscellaneous income form that employers must file for non-employees who are paid compensation of $600.00 or more (including fees, commissions, prizes, and awards) during the year. Forms 1099 are typically issued to contractors.

Distribute W-2s and 1099s to Employees and Contractors

January 31, 2018 is the deadline to distribute W-2s to your employees and 1099s to contractors.

Distribute 1095-Cs to Employees

January 31, 2018 is the deadline to distribute Forms 1095-C to your employees.

End of February 2018

File Forms 1094-C and 1095-C

February 28, 2018 is the deadline to file paper Forms 1094-C and 1095-C. If you are filing electronically, you have until April 2, 2018 to file.

Year-End Tips

You’re Almost Done with Year-End Processing!

Make sure you distribute Form W-2s to your employees by January 31, 2018.


What’s Your Plan for ACA Reporting Next Year?

If ACA compliance and reporting was a headache this past year, make 2018 the year of change! Take the complexity out of ACA compliance and reporting with a solution that unifies your human capital management processes.


Are You Eligible for Hurricane Relief Tax Credits?

Congress passed a tax reform package that provides an employee retention tax credit to companies affected by Hurricanes Harvey, Irma, and Maria. Companies located in the disaster zones will be eligible to take a credit equal to 40 percent of an employee’s wages (up to $6,000), paid within the time frame that an eligible company was rendered inoperable upon impact of the hurricane. Find out if your company is eligible.

The Only Year-End Checklist You'll Ever Need

Keep track of all your monthly year-end HR tasks with our handy checklist.

Year-End Resources

Year-End HR Checklist
Use this checklist to keep track of your important year-end HR tasks.

2017 APS Payroll Processing Calendar
Use this calendar to keep track of payroll processing updates for the year.

SUTA Wage Bases
Find out what your SUTA wage base is for the new year.

FUTA Credit Reduction States
Check to see if your state has a FUTA credit reduction.

Payroll Taxes: Rates and Changes
Stay up-to-date on payroll tax changes from year to year.

Minimum Wage Rates
Look to see what the current minimum wage rates are for each state.

FLSA Exemption Guide
Use this guide to manage your employee classifications.

ACA Reporting and Compliance
Use this handy guide for navigating the year-end ACA reporting and compliance.

APS Solutions for Your Business

Benefits Administration with Carrier Connections - easily conduct online enrollment, submit information to your plan providers, and adjust benefit plans as needed.
Manager and Employee Self Service - save time and empower your managers and employees with online access to their payroll information.
APS Hire - attract, hire, and onboard top talent with our recruiting and onboarding solution.

Let's Tackle Year-End

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