Deadlines Approaching for W-2, ACA, and OSHA Records

January 23, 2019
Inside HR
Affordable Care Act (ACA)
HR Compliance
Safety & OSHA
Wage & Hour
Read time: 1 min

Form W-2 – Employers have a due date of January 31, 2019 to provide Forms W-2 to the Social Security Administration (SSA) and their employees. Also, any Forms 1099-MISC must be filed by January 31. The SSA encourages all employers to file Forms W-2 electronically and employers with 250 or more employees are required to file electronically.

ACA – Contrary to some wishful thinking, ACA reporting has not gone away! Employers are responsible for distributing Form 1095-C to employees by March 4, 2019, extended from the original due date of January 31, 2019. This extension is automatic; employers do not need to make a request.

The due dates for filing with the IRS stay the same and are as follows:

  • February 28, 2019 – Form 1094-C to the IRS if filing on paper, along with Form 1095-C.
  • April 1, 2019 – Form 1094-C to the IRS if filing electronically, along with Form 1095-C.

OSHA – The deadline for certain employers to electronically submit 2018 injury and illness records (300A) through OSHA’s Injury Tracking Application (ITA) is March 2, 2019OSHA is not accepting Form 300 and 301 information at this time.

The deadline applies to:

  • All Minnesota employers with 20 or more employees.
  • Employers with 250 or more employees that are required to keep OSHA injury and illness records.
  • Employers with 20 to 249 employees in certain high-risk industries.

Source: MRA - The Management Association