The 2027 HR year starts early: 15 of the 51 dated items below begin with the new year, and six US deadlines follow on February 1. The calendar covers eight markets and six topics, from payroll filing to pay gap reporting. Each row gives a status, one thing to do and an official source.
Use the filter below to pick your countries and topics, or read the tables by quarter.
All 51 dates on this pageBy month, the next three months open. Each date shows who it affects, what to do and the source
January 2027In 64 days15 changes
CPF contribution rates rise for employees aged above 55 to 65
Total CPF rates rise by 1.5 points for employees aged above 55 to 60 and by 1 point for those above 60 to 65. The CPF Board says the changes apply to wages earned from January 1, 2027.
- Who
- Employers with employees aged above 55 to 65
- Do
- Update payroll CPF rates for wages earned from January 1, 2027. Check the CPF Board's 2027 contribution rate table before the first 2027 payroll run.
Connecticut paid sick leave extends to employers with 1 or more employees
Connecticut paid sick leave is scheduled to cover employers with 1 or more employees in Connecticut starting January 1, 2027. Employers with 11 or more employees were covered starting January 1, 2026.
- Who
- Connecticut employers with 1 or more employees, including those with fewer than 11
- Do
- If you have fewer than 11 Connecticut employees, add paid sick leave to your policies and payroll before January 1, 2027. Employers with 11 or more have been covered since January 1, 2026. Covered employees accrue 1 hour for every 30 hours worked, up to 40 hours a year. Seasonal employees (120 days or less a year) are not covered.
Employment Pass minimum qualifying salary rises to $6,000 a month for new applications ($6,600 in financial services)
For new Employment Pass applications from January 1, 2027, the minimum qualifying salary rises from $5,600 to $6,000 a month ($6,200 to $6,600 in financial services) and increases with age. Passes expiring from January 1, 2028 are renewed at the new levels.
- Who
- Employers applying for Employment Passes in Singapore
- Do
- Check offered monthly salaries against the age-based minimums before filing applications from January 1, 2027. Plan renewals of passes expiring from January 1, 2028 at the new levels.
Final Roth catch-up regulations generally apply
Treasury and IRS final regulations on catch-up contributions generally apply to contributions in taxable years beginning after December 31, 2026. A reasonable, good faith interpretation standard applies before then.
- Who
- Employers and plan administrators handling catch-up contributions for certain catch-up eligible participants
- Do
- Confirm plan rules and payroll coding treat catch-up contributions as Roth contributions for participants whose FICA wages from the employer sponsoring the plan in the preceding calendar year (2026, for contributions in 2027) exceeded the indexed Roth catch-up wage threshold. The law sets the threshold at $145,000 and the IRS indexes it, so use the IRS figure for 2026 wages. A reasonable, good faith standard applies to contributions before 2027.
Maryland FAMLI contributions begin
Maryland employers are scheduled to start collecting Family and Medical Leave Insurance (FAMLI) contributions through payroll in January 2027. MD Labor set the initial rate at 0.9% of wages up to the Social Security wage cap, split equally between employers and employees, except that employers with fewer than 15 employees owe only 50% of the rate.
- Who
- Maryland employers and their employees
- Do
- Set up FAMLI contributions at 0.9% of wages up to the Social Security wage cap for wages paid from January 1, 2027. Employees can be charged up to half, 0.45%. Employers with fewer than 15 employees in total, counting staff outside Maryland, remit only 50% of the rate and may withhold that amount from employee pay. Plan for the first remittance, which the state page shows as due April 30, 2027.
Midijob range runs from above 633 euros to 2,000 euros per month (derived)
The midijob range (Übergangsbereich) covers regular monthly pay above the minijob limit and up to 2,000 euros. The lower end moves to above 633 euros in 2027 (derived).
- Who
- Employers and employees with regular monthly pay above the minijob limit
- Do
- Check payroll treatment for staff paid between the minijob limit and 2,000 euros a month.
Minijob earnings limit is 633 euros per month
BMAS announced in the Bundesanzeiger on November 20, 2025 (notice BAnz AT 20.11.2025 B1, dated November 7, 2025) that the minijob limit is 603 euros from January 1, 2026 and 633 euros from January 1, 2027. The formula in SGB IV section 8 gives the same figure: 130 times the 14.60 euro minimum wage, divided by 3, rounded up to full euros.
- Who
- Employers with minijob staff, and minijobbers, in Germany
- Do
- Review minijob contracts against 633 euros from January 1, 2027. The limit is 603 euros until then.
New York Paid Family Leave contribution set at 0.452%
The New York Department of Financial Services set the 2027 employee Paid Family Leave contribution at 0.452% of wages, with an annual maximum of $451.81, for coverage beginning January 1, 2027.
- Who
- New York employers and employees covered by Paid Family Leave
- Do
- Set payroll withholding to 0.452% of wages from the first 2027 pay period and cap each employee at $451.81 for the year.
ONE Pass (AI and Tech) track introduced
MOM's March 3, 2026 announcement says a new ONE Pass (AI and Tech) track is scheduled to start in January 2027 and will replace the existing Tech.Pass. Annex A of MOM's Foreign Workforce factsheet lists the criteria: current or last employment at a tech company, tech division or tech venture capital firm that meets a valuation, revenue or assets-under-management threshold; earnings of at least S$30,000 a month for 12 consecutive months; and at least 5 cumulative years of founder, C-suite or technical experience within the past 10 years. The factsheet says more details, including for renewals, will be published on MOM's website. MOM's work pass index, checked October 28, 2026, lists no ONE Pass (AI and Tech) page.
- Who
- Employers that use Singapore work passes for AI and tech roles
- Do
- Screen AI and tech candidates against the criteria in Annex A of MOM's Foreign Workforce factsheet before promising this route, and watch MOM's website for the renewal terms.
S Pass minimum qualifying salary rises to $3,600 a month for new applications ($4,000 in financial services)
For new S Pass applications from January 1, 2027, the minimum qualifying salary rises from $3,300 to $3,600 a month ($3,800 to $4,000 in financial services) and increases with age. Passes expiring from January 1, 2028 are renewed at the new levels.
- Who
- Employers applying for S Passes in Singapore
- Do
- Check offered monthly salaries against the age-based minimums before filing applications from January 1, 2027. Plan renewals of passes expiring from January 1, 2028 at the new levels.
Social Security taxable maximum is $192,300 for 2027
SSA's notice in the Federal Register on October 26, 2026 (91 FR 67380) states that the OASDI contribution and benefit base is $192,300 for remuneration paid in 2027, up from the current base of $184,500. The 6.2% Social Security (OASDI) tax applies to earnings up to that amount.
Fri, Jan 1 to Fri, Dec 31, 2027
- Who
- All US employers and employees paying Social Security tax
- Do
- Set the 2027 Social Security wage base to $192,300 in payroll systems before the first 2027 pay run.
Statutory minimum wage rises to 14.60 euros per hour
MiLoV5 sets the minimum wage at 14.60 euros gross per hour from January 1, 2027, up from 13.90 euros in 2026.
- Who
- Employers in Germany with employees covered by the Minimum Wage Act
- Do
- Raise any hourly rate below 14.60 euros gross by January 1, 2027. Update payroll settings and contract templates.
Unfair dismissal protection after 6 months' service
For dismissals with an effective date of termination on or after January 1, 2027, the qualifying period for ordinary unfair dismissal falls from 2 years to 6 months. The qualifying period for asking for written reasons for dismissal falls to 6 months too.
- Who
- Employees with at least 6 months' service, including anyone who already has 6 months' service on January 1, 2027
- Do
- Review probation lengths and dismissal processes. Statutory notice periods count as service when you work out length of service.
Washington Paid Family and Medical Leave premium rises to 1.2%
Washington's Employment Security Department announced a 2027 Paid Family and Medical Leave premium rate of 1.2%, up from 1.13% in 2026. Employers pay 29.3% of the premium and employees pay 70.7%, and employers with fewer than 50 employees are not required to pay the employer share unless they choose to.
- Who
- Washington employers and employees covered by Paid Family and Medical Leave
- Do
- Update payroll to the 1.2% total premium from January 1, 2027. Employers pay 29.3% of the premium and employees pay 70.7%. Employers with fewer than 50 employees are not required to pay the employer share unless they choose to, but must still collect the employee premium or pay it on employees' behalf.
Washington overtime exemption salary thresholds rise
Washington's salary thresholds for overtime exempt workers take effect January 1, 2027: $1,595.70 a week for employers with 1 to 50 employees and $1,773 a week for employers with 51 or more.
- Who
- Washington employers that treat salaried workers as overtime exempt
- Do
- Raise exempt salaries to at least $1,595.70 a week (1 to 50 employees) or $1,773 a week (51 or more) by January 1, 2027, or pay overtime.
February 2027In 95 days6 deadlines
California annual workplace rights notice due
California's Workplace Know Your Rights Act requires employers to give workers a yearly notice by February 1. The 2027 deadline is Monday, February 1, 2027.
- Who
- California employers
- Do
- Give every worker the written workplace rights notice by February 1, 2027, as Labor Code sections 1550 to 1559 require each year.
File Forms W-2 and W-3 with the SSA
Copy A of 2026 Forms W-2 and Form W-3 are due to the Social Security Administration on Monday, February 1, 2027. January 31 is a Sunday.
- Who
- Employers that paid wages in 2026
- Do
- File Copy A of each 2026 Form W-2 and Form W-3 with the SSA by February 1, 2027. Employers with 10 or more information returns must e-file.
File and furnish Form 1099-NEC
Form 1099-NEC for 2026 is due to the IRS and to recipients by January 31. That date is a Sunday in 2027, so the due date moves to Monday, February 1, 2027.
- Who
- Businesses that paid nonemployee compensation in 2026
- Do
- File 2026 Forms 1099-NEC with the IRS and give recipients their copies by February 1, 2027. Employers with 10 or more information returns must e-file.
Form 940 for 2026
Annual FUTA return due January 31, which is a Sunday in 2027, so Monday, February 1, 2027. Employers that deposited all FUTA tax on time may file by Wednesday, February 10, 2027.
- Who
- Employers that owe federal unemployment (FUTA) tax
- Do
- File the 2026 Form 940 by February 1, 2027, or by February 10 if all FUTA tax was deposited when due.
Form 941 for the fourth quarter of 2026
Due Monday, February 1, 2027, because January 31 is a Sunday. Employers that made timely deposits in full may file by Wednesday, February 10, 2027.
- Who
- Employers that file Form 941
- Do
- File the October through December 2026 Form 941 by February 1, 2027, or by February 10 if every deposit was timely.
Furnish Form W-2 to employees
Copies B, C and 2 of 2026 Forms W-2 are due to employees on Monday, February 1, 2027. January 31 is a Sunday, and the IRS instructions print February 1.
- Who
- Employers that paid wages in 2026
- Do
- Furnish 2026 Forms W-2 to employees by February 1, 2027. Finish year-end payroll corrections before then.
March 2027In 123 days4 dates
Disclosure to CMS for calendar-year plans (derived: 60 days from January 1)
Entities with calendar-year plans complete the Disclosure to CMS no later than 60 days from the beginning of the plan year, and CMS prints no calendar date. For a plan year starting January 1, 2027, counting January 1 as day one gives Monday, March 1, 2027, while counting it as day zero gives Tuesday, March 2, 2027.
- Who
- Entities with creditable or non-creditable prescription drug coverage
- Do
- Complete the CMS online disclosure by March 1, 2027 to stay inside 60 days from the January 1, 2027 plan year start, and again within 30 days of a termination or status change.
Fire and rehire protections
Dismissing someone for refusing to agree to a change in certain core contract terms is treated as automatically unfair, unless the business is in severe financial difficulty and genuinely has no alternative. GOV.UK's timeline update lists this under March 2027 and says future dates may change.
- Who
- Employers planning changes to core contract terms
- Do
- Plan contract changes through consultation and agreement, and take legal advice before any dismissal linked to a contract change.
Paper filing of Forms 1094-C and 1095-C for 2026
The printed paper filing date is February 28, a Sunday in 2027, so Monday, March 1, 2027. Employers required to file 10 or more information returns must file electronically.
- Who
- Employers that report offers of health coverage on Forms 1094-C and 1095-C
- Do
- File 2026 Forms 1094-C and 1095-C on paper by March 1, 2027 only if you file fewer than 10 information returns; otherwise e-file.
Electronic filing of Forms 1094-C and 1095-C for 2026
The printed electronic filing date is March 31, which is a Wednesday in 2027. Employers required to file 10 or more information returns must file electronically.
- Who
- Employers that report offers of health coverage on Forms 1094-C and 1095-C
- Do
- E-file 2026 Forms 1094-C and 1095-C with the IRS by March 31, 2027.
April 2027Day not set7 dates
Bereavement leave, including pregnancy loss
A right to unpaid bereavement leave, including for pregnancy loss before 24 weeks. GOV.UK's timeline update lists this under April 2027 and says future dates may change.
- Who
- Employees
- Do
- Update the leave policy and brief managers before April 2027.
Collective redundancy threshold counted across the organization
Alongside the test of 20 or more redundancies at one establishment, collective consultation will also apply when redundancies across the whole organization meet a new threshold. The factsheet does not give the number yet. GOV.UK's timeline update lists this under April 2027 and says future dates may change.
- Who
- Employers proposing redundancies at more than one site
- Do
- Check the threshold once it is published, and count proposed redundancies across all sites as well as at each one.
WGEA lodgement window for the 2027 program (derived: WGEA prints no 2027 dates)
WGEA's recurring lodgement window runs April 1 to May 31. Applied to the 2027 program, it opens Thursday, April 1, 2027 and closes Monday, May 31, 2027. WGEA prints no 2027 dates on the pages read.
Thu, Apr 1 to Mon, May 31, 2027
- Who
- Employers that report to the Workplace Gender Equality Agency
- Do
- Plan lodgement between April 1 and May 31, 2027, and check the dates when WGEA publishes them. Ask for any extension in the Employer Portal by May 31.
Tax year 2026 to 2027 ends
Monday, April 5, 2027. The 2026 to 2027 PAYE rates and thresholds apply from April 6, 2026 to April 5, 2027.
- Who
- UK employers running PAYE payroll
- Do
- Complete the last 2026 to 2027 pay run and prepare year-end reporting.
Tax year 2027 to 2028 starts
Tuesday, April 6, 2027. The 2027 to 2028 tax year begins. No 2027 to 2028 rates and thresholds page was found on October 26, 2026.
- Who
- UK employers running PAYE payroll
- Do
- Load the 2027 to 2028 rates and thresholds into payroll software once HMRC publishes them.
First Maryland FAMLI remittance due
The Maryland FAMLI employer page shows the first remittance of collected contributions due April 30, 2027.
- Who
- Maryland employers collecting FAMLI contributions
- Do
- Remit the first FAMLI contributions by April 30, 2027.
Form 941 for the first quarter of 2027
Due Friday, April 30, 2027. Employers that made timely deposits in full may file by Monday, May 10, 2027.
- Who
- Employers that file Form 941
- Do
- File the January through March 2027 Form 941 by April 30, 2027, or by May 10 if every deposit was timely.
June 2027In 221 days3 dates
EU directive: first pay gap reports due for employers with 150 or more workers, through national law
Directive (EU) 2023/970, Article 9: employers with 250 or more workers report by June 7, 2027 and every year; those with 150 to 249 workers by June 7, 2027 and every three years. Employers are bound through national law, and each country's law sets the duty. In Germany, a Federal Government answer of July 8, 2026 says preparations for a draft bill are made and the legislative procedure is to follow.
- Who
- Employers with 150 or more workers in EU member states
- Do
- Prepare pay gap data for calendar year 2026, and confirm the reporting dates in each country's national law. Employers with 250 or more workers report yearly; those with 150 to 249 report every three years.
Midday break for outdoor summer work (private sector)
Tuesday, June 15 to Wednesday, September 15, 2027. Work in the sun and in open places is not allowed between 12:30 pm and 3 pm in this period each year (Ministerial Resolution No. 44 of 2022, per u.ae). u.ae says some jobs are exempt because of their technical nature, but its health and safety page shows no list of them, so the exemption is unconfirmed.
Tue, Jun 15 to Wed, Sep 15, 2027
- Who
- Private-sector employers with workers outdoors or in open places
- Do
- Schedule shifts so no work in the sun or open places runs from 12:30 pm to 3 pm between June 15 and September 15, 2027. Some jobs are exempt because of the technical nature of the work, but the u.ae health and safety page shows no list of them after the words "which include:", so treat any exemption as unconfirmed. The page refers readers to Article 3 of Ministerial Resolution No. 44 of 2022 and to the midday work ban section of Administrative Decision No. 19 of 2023.
Washington noncompete ban takes effect
Chapter 149, Laws of 2026 voids noncompetition covenants in Washington as the act defines them, regardless of when they were signed, and limits nonsolicitation agreements to defined terms. The act takes effect June 30, 2027.
- Who
- Washington employers, and employees or independent contractors bound by noncompetes
- Do
- Audit Washington worker agreements before June 30, 2027. Remove noncompete clauses that fall outside the statutory exclusions, and keep nonsolicitation terms within the statutory definition (customer nonsolicitation must expire within 18 months after employment ends and cover only customers the employee developed a direct relationship with).
July 2027In 245 days6 dates
Norfolk Island super guarantee transitional rate reaches 12 percent
The ATO table shows the Norfolk Island transitional super guarantee rate at 11 percent for 2026-27 and 12 percent from July 1, 2027. The general rate stays at 12 percent.
- Who
- Employers on Norfolk Island that pay super guarantee
- Do
- Update payroll settings to the 12 percent rate from July 1, 2027.
Apply for a PAYE Settlement Agreement that starts in 2026 to 2027
Monday, July 5, 2027. The deadline to apply for a PAYE Settlement Agreement is July 5 following the first tax year it applies to.
- Who
- Employers that want a PSA to cover 2026 to 2027 as its first tax year
- Do
- Apply to HMRC by July 5 if the PSA is to start with the 2026 to 2027 tax year.
Report expenses and benefits for 2026 to 2027
Tuesday, July 6, 2027. Employers report expenses and benefits to HMRC and give employees a copy of the information by July 6.
- Who
- UK employers that provided taxable expenses or benefits in 2026 to 2027
- Do
- Send your expenses and benefits returns to HMRC and give each employee a copy of their information by July 6.
Pay Class 1A National Insurance for 2026 to 2027
Thursday, July 22, 2027. Class 1A National Insurance on expenses and benefits is due by July 22, or July 19 if paying by paper check.
- Who
- UK employers with Class 1A National Insurance to pay
- Do
- Pay Class 1A National Insurance on 2026 to 2027 benefits by July 22, or July 19 if paying by paper check.
Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) scheme window ends
The Ministry's Annual Report 2025-26 (Section 1.8) gives August 1, 2025 to July 31, 2027 as the registration period of the PMVBRY scheme. The PIB Year End Review 2025 words the same dates as jobs created between August 1, 2025 and July 31, 2027. July 31, 2027 is a Saturday.
- Who
- Employers and workers covered by the PMVBRY scheme.
- Do
- Check whether your establishment and new hires fall inside the scheme window, which ends on Saturday, July 31, 2027. Treat Friday, July 30 as the last working day for any hiring or registration step; neither document gives a rule for a weekend close.
WGEA reporting program closes and extensions end (derived: July 31 printed for the 2026 program)
WGEA says its program closes on July 31 with no lodgement after that date, and approved extensions run June 1 to July 31. Applied to the 2027 program, July 31, 2027 is a Saturday.
- Who
- Employers with a WGEA extension for the 2027 program
- Do
- Lodge well before the extension ends. WGEA states that no lodgement is accepted after July 31 under the 2026 program, a date that falls on a Saturday in 2027, so check the 2027 dates when WGEA publishes them.
August 2027In 277 days1 deadline
Form 941 for the second quarter of 2027
Due Monday, August 2, 2027, because July 31 is a Saturday. Employers that made timely deposits in full may file by Tuesday, August 10, 2027.
- Who
- Employers that file Form 941
- Do
- File the April through June 2027 Form 941 by August 2, 2027, or by August 10 if every deposit was timely.
October 2027Day not set4 dates
Flexible working requests
Employers will have to explain their reasons when they refuse a flexible working request, and the refusal must be reasonable. GOV.UK's timeline update lists this under October 2027 and says future dates may change.
- Who
- All employers
- Do
- Update the flexible working policy and the refusal letter so every refusal explains the rationale and is reasonable.
Stronger dismissal protection for pregnant women and new mothers
New protections against dismissal for pregnant women, mothers on maternity leave and mothers for at least 6 months after they return to work. GOV.UK's timeline update lists this under October 2027 and says future dates may change.
- Who
- Employers of pregnant employees and new mothers
- Do
- Route any proposed dismissal of someone in this group through HR, and brief managers before October 2027.
Medicare Part D creditable coverage notice due before October 15
Entities whose coverage includes prescription drugs must give Medicare-eligible people a written creditable or non-creditable coverage notice annually, before October 15. October 15, 2027 is a Friday.
- Who
- Entities whose coverage includes prescription drugs and covers Medicare-eligible people
- Do
- Send the creditable or non-creditable coverage notice to all Medicare-eligible individuals before October 15, 2027, and when someone joins the plan.
Pay PSA tax and National Insurance for 2026 to 2027
Friday, October 22, 2027. Payment for a PSA covering the 2026 to 2027 tax year is due by October 22, or October 19 if paying by post.
- Who
- Employers with a PAYE Settlement Agreement
- Do
- Pay the PSA tax and National Insurance for 2026 to 2027 by October 22, or October 19 by post.
November 2027In 368 days2 deadlines
Form 941 for the third quarter of 2027
Due Monday, November 1, 2027, because October 31 is a Sunday. Employers that made timely deposits in full may file by Wednesday, November 10, 2027.
- Who
- Employers that file Form 941
- Do
- File the July through September 2027 Form 941 by November 1, 2027, or by November 10 if every deposit was timely.
New York Clean Slate sealing deadline for older convictions
New York's Clean Slate Act requires sealing of older convictions to be complete no later than three years after the act took effect. The act became law November 16, 2023 and took effect one year later.
- Who
- New York agencies that seal convictions, and anyone requesting New York criminal history records, including employers
- Do
- Expect more New York convictions to be sealed by November 16, 2027. Confirm background check vendors and hiring steps do not rely on sealed records outside the listed exceptions.
December 2027Day not set3 dates
CPF Transition Offset extended to December 2027
MOM says the CPF Transition Offset is extended by another year to December 2027 and is to cover 50% of the increase in employer CPF contributions in 2027.
- Who
- Employers facing higher CPF contributions for senior workers in 2027
- Do
- Include the offset in 2027 payroll cost plans, and confirm eligibility conditions with MOM or the CPF Board before relying on it.
Regulation of umbrella companies
Umbrella companies (payment intermediaries) are brought within the scope of the Employment Agencies Act 1973. GOV.UK's timeline update lists this under December 2027 and says future dates may change.
- Who
- Umbrella companies, recruitment agencies, end clients and contractors paid through umbrella companies
- Do
- Map which umbrella companies sit in your supply chain before December 2027.
Senior Employment Credit support extended until December 2027
MOM says Senior Employment Credit (SEC) wage support is extended until December 2027, with the highest SEC tier at 7% for workers aged 69 and above.
- Who
- Employers that receive Senior Employment Credit wage support
- Do
- Budget senior-worker hiring costs on SEC support running only until December 2027, and check MOM for any later extension.
How to read the status
In force means the rule already applies and the date is a deadline, the end of a period or the start of a recurring period. Enacted means the rule has been made and starts on the date shown. Announced means an official body has published a date or amount, or a yearly date that repeats, but we did not find a legal text that settles it, so it can still change. A row marked derived applies a printed rule or yearly pattern to 2027 because the source prints no 2027 date or amount. Read the row’s note before relying on the exact day. Items that are only proposed sit in the watch list further down, not in the tables.
Where a date falls on a weekend, the row follows the source: the IRS moves a Sunday, January 31, 2027 deadline to Monday, February 1.
January to March
January 1 carries the most weight, with changes in Germany, Great Britain, Singapore and the US starting on the same day. February brings the US year-end filings, and March the ACA information returns and the Medicare Part D disclosure to CMS.
| Date | Where | What | Status | What to do | Source |
|---|---|---|---|---|---|
| Jan 1, 2027 | Germany | Midijob range runs from above 633 euros to 2,000 euros per month (derived) | Enacted | Check payroll treatment for staff paid between the minijob limit and 2,000 euros a month. | Gesetze im Internet |
| Jan 1, 2027 | Germany | Statutory minimum wage rises to 14.60 euros per hour | Enacted | Raise any hourly rate below 14.60 euros gross by January 1, 2027. Update payroll settings and contract templates. | Gesetze im Internet |
| Jan 1, 2027 | Germany | Minijob earnings limit is 633 euros per month | Enacted | Review minijob contracts against 633 euros from January 1, 2027. The limit is 603 euros until then. The formula in SGB IV section 8 gives the same figure. | Bundesanzeiger |
| Jan 1, 2027 | Great Britain | Unfair dismissal protection after 6 months’ service | Enacted | Review probation lengths and dismissal processes. Statutory notice periods count as service when you work out length of service. | Business.gov.uk |
| Jan 1, 2027 | Singapore | CPF contribution rates rise for employees aged above 55 to 65 | Announced | Update payroll CPF rates for wages earned from January 1, 2027. Check the CPF Board’s 2027 contribution rate table before the first 2027 payroll run. | CPF Board |
| Jan 1, 2027 | Singapore | Employment Pass minimum qualifying salary rises to $6,000 a month for new applications ($6,600 in financial services) | Announced | Check offered monthly salaries against the age-based minimums before filing applications from January 1, 2027. Plan renewals of passes expiring from January 1, 2028 at the new levels. | MOM |
| January 2027 | Singapore | ONE Pass (AI and Tech) track introduced | Announced | Screen AI and tech candidates against the criteria in Annex A of MOM’s Foreign Workforce factsheet before promising this route, and watch MOM’s website for the renewal terms. MOM’s work pass index, checked October 28, 2026, lists no ONE Pass (AI and Tech) page. | MOM press release |
| Jan 1, 2027 | Singapore | S Pass minimum qualifying salary rises to $3,600 a month for new applications ($4,000 in financial services) | Announced | Check offered monthly salaries against the age-based minimums before filing applications from January 1, 2027. Plan renewals of passes expiring from January 1, 2028 at the new levels. | MOM |
| Jan 1, 2027 | US, Connecticut | Connecticut paid sick leave extends to employers with 1 or more employees | Enacted | If you have fewer than 11 Connecticut employees, add paid sick leave to your policies and payroll before January 1, 2027. Employers with 11 or more have been covered since January 1, 2026. Covered employees accrue 1 hour for every 30 hours worked, up to 40 hours a year. Seasonal employees (120 days or less a year) are not covered. | Connecticut Department of Labor |
| January 2027 | US, Maryland | Maryland FAMLI contributions begin | Enacted | Set up FAMLI contributions at 0.9% of wages up to the Social Security wage cap for wages paid from January 1, 2027. Employees can be charged up to half, 0.45%. Employers with fewer than 15 employees in total, counting staff outside Maryland, remit only 50% of the rate and may withhold that amount from employee pay. Plan for the first remittance, which the state page shows as due April 30, 2027. | Maryland Department of Labor |
| Jan 1, 2027 | US, New York | New York Paid Family Leave contribution set at 0.452% | Enacted | Set payroll withholding to 0.452% of wages from the first 2027 pay period and cap each employee at $451.81 for the year. | New York DFS |
| Jan 1, 2027 | US (federal) | Final Roth catch-up regulations generally apply | Enacted | Confirm plan rules and payroll coding treat catch-up contributions as Roth contributions for participants whose FICA wages from the employer sponsoring the plan in the preceding calendar year (2026, for contributions in 2027) exceeded the indexed Roth catch-up wage threshold. The law sets the threshold at $145,000 and the IRS indexes it, so use the IRS figure for 2026 wages. A reasonable, good faith standard applies to contributions before 2027. | Federal Register |
| Jan 1, 2027 | US (federal) | Social Security taxable maximum is $192,300 for 2027 | Enacted | Set the 2027 Social Security wage base to $192,300 in payroll systems before the first 2027 pay run. | Federal Register |
| Jan 1, 2027 | US, Washington | Washington overtime exemption salary thresholds rise | Enacted | Raise exempt salaries to at least $1,595.70 a week (1 to 50 employees) or $1,773 a week (51 or more) by January 1, 2027, or pay overtime. | Washington L&I |
| Jan 1, 2027 | US, Washington | Washington Paid Family and Medical Leave premium rises to 1.2% | Announced | Update payroll to the 1.2% total premium from January 1, 2027. Employers pay 29.3% of the premium and employees pay 70.7%. Employers with fewer than 50 employees are not required to pay the employer share unless they choose to, but must still collect the employee premium or pay it on employees’ behalf. | Washington ESD |
| Feb 1, 2027 | US, California | California annual workplace rights notice due | In force | Give every worker the written workplace rights notice by February 1, 2027, as Labor Code sections 1550 to 1559 require each year. | California DIR |
| Feb 1, 2027 | US (federal) | File and furnish Form 1099-NEC | In force | File 2026 Forms 1099-NEC with the IRS and give recipients their copies by February 1, 2027. Employers with 10 or more information returns must e-file. | IRS |
| Feb 1, 2027 | US (federal) | Form 940 for 2026 | In force | File the 2026 Form 940 by February 1, 2027, or by February 10 if all FUTA tax was deposited when due. | IRS |
| Feb 1, 2027 | US (federal) | Form 941 for the fourth quarter of 2026 | In force | File the October through December 2026 Form 941 by February 1, 2027, or by February 10 if every deposit was timely. | IRS |
| Feb 1, 2027 | US (federal) | Furnish Form W-2 to employees | In force | Furnish 2026 Forms W-2 to employees by February 1, 2027. Finish year-end payroll corrections before then. | IRS |
| Feb 1, 2027 | US (federal) | File Forms W-2 and W-3 with the SSA | In force | File Copy A of each 2026 Form W-2 and Form W-3 with the SSA by February 1, 2027. Employers with 10 or more information returns must e-file. | IRS |
| March 2027 | Great Britain | Fire and rehire protections | Announced | Plan contract changes through consultation and agreement, and take legal advice before any dismissal linked to a contract change. | GOV.UK |
| Mar 1, 2027 | US (federal) | Paper filing of Forms 1094-C and 1095-C for 2026 | In force | File 2026 Forms 1094-C and 1095-C on paper by March 1, 2027 only if you file fewer than 10 information returns; otherwise e-file. | IRS |
| Mar 1, 2027 | US (federal) | Disclosure to CMS for calendar-year plans (derived: 60 days from January 1) | In force | Complete the CMS online disclosure by March 1, 2027 to stay inside 60 days from the January 1, 2027 plan year start, and again within 30 days of a termination or status change. | CMS |
| Mar 31, 2027 | US (federal) | Electronic filing of Forms 1094-C and 1095-C for 2026 | In force | E-file 2026 Forms 1094-C and 1095-C with the IRS by March 31, 2027. | IRS |
April to June
April is the UK’s busiest month, with the tax year turning on April 5 and 6 and two Employment Rights Act steps listed for April. Washington’s noncompete ban follows on June 30.
| Date | Where | What | Status | What to do | Source |
|---|---|---|---|---|---|
| Apr 1, 2027 | Australia | WGEA lodgement window for the 2027 program (derived: WGEA prints no 2027 dates) | Announced | Plan lodgement between April 1 and May 31, 2027, and check the dates when WGEA publishes them. Ask for any extension in the Employer Portal by May 31. | WGEA |
| April 2027 | Great Britain | Bereavement leave, including pregnancy loss | Announced | Update the leave policy and brief managers before April 2027. | GOV.UK |
| April 2027 | Great Britain | Collective redundancy threshold counted across the organization | Announced | Check the threshold once it is published, and count proposed redundancies across all sites as well as at each one. | GOV.UK |
| Apr 5, 2027 | UK | Tax year 2026 to 2027 ends | In force | Complete the last 2026 to 2027 pay run and prepare year-end reporting. | GOV.UK |
| Apr 6, 2027 | UK | Tax year 2027 to 2028 starts | Enacted | Load the 2027 to 2028 rates and thresholds into payroll software once HMRC publishes them. | GOV.UK |
| Apr 30, 2027 | US, Maryland | First Maryland FAMLI remittance due | Enacted | Remit the first FAMLI contributions by April 30, 2027. | Maryland Department of Labor |
| Apr 30, 2027 | US (federal) | Form 941 for the first quarter of 2027 | In force | File the January through March 2027 Form 941 by April 30, 2027, or by May 10 if every deposit was timely. | IRS |
| Jun 7, 2027 | EU member states | EU directive: first pay gap reports due for employers with 150 or more workers, through national law | Enacted | Prepare pay gap data for calendar year 2026, and confirm the reporting dates in each country’s national law. Employers with 250 or more workers report yearly; those with 150 to 249 report every three years. | EUR-Lex |
| Jun 15, 2027 | UAE | Midday break for outdoor summer work (private sector) | In force | Schedule shifts so no work in the sun or open places runs from 12:30 pm to 3 pm between June 15 and September 15, 2027. Some jobs are exempt because of the technical nature of the work, but the u.ae health and safety page shows no list of them after the words “which include:”, so treat any exemption as unconfirmed. The page refers readers to Article 3 of Ministerial Resolution No. 44 of 2022 and to the midday work ban section of Administrative Decision No. 19 of 2023. | u.ae |
| Jun 30, 2027 | US, Washington | Washington noncompete ban takes effect | Enacted | Audit Washington worker agreements before June 30, 2027. Remove noncompete clauses that fall outside the statutory exclusions, and keep nonsolicitation terms within the statutory definition (customer nonsolicitation must expire within 18 months after employment ends and cover only customers the employee developed a direct relationship with). | Washington Legislature |
July to September
July holds the UK benefits reporting deadlines and the close of the Australian reporting program on July 31. No item starts in September, and the UAE midday break runs to September 15.
| Date | Where | What | Status | What to do | Source |
|---|---|---|---|---|---|
| Jul 1, 2027 | Australia, Norfolk Island | Norfolk Island super guarantee transitional rate reaches 12 percent | Enacted | Update payroll settings to the 12 percent rate from July 1, 2027. | ATO |
| Jul 5, 2027 | UK | Apply for a PAYE Settlement Agreement that starts in 2026 to 2027 | In force | Apply to HMRC by July 5 if the PSA is to start with the 2026 to 2027 tax year. | GOV.UK |
| Jul 6, 2027 | UK | Report expenses and benefits for 2026 to 2027 | In force | Send your expenses and benefits returns to HMRC and give each employee a copy of their information by July 6. | GOV.UK |
| Jul 22, 2027 | UK | Pay Class 1A National Insurance for 2026 to 2027 | In force | Pay Class 1A National Insurance on 2026 to 2027 benefits by July 22, or July 19 if paying by paper check. | GOV.UK |
| Jul 31, 2027 | Australia | WGEA reporting program closes and extensions end (derived: July 31 printed for the 2026 program) | Announced | Lodge well before the extension ends. WGEA states that no lodgement is accepted after July 31 under the 2026 program, a date that falls on a Saturday in 2027, so check the 2027 dates when WGEA publishes them. | WGEA |
| Jul 31, 2027 | India | Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) scheme window ends | In force | Check whether your establishment and new hires fall inside the scheme window, which ends on Saturday, July 31, 2027. Treat Friday, July 30 as the last working day for any hiring or registration step; neither document gives a rule for a weekend close. | Ministry of Labour and Employment |
| Aug 2, 2027 | US (federal) | Form 941 for the second quarter of 2027 | In force | File the April through June 2027 Form 941 by August 2, 2027, or by August 10 if every deposit was timely. | IRS |
October to December
The last quarter is lighter than the first, but the UK Employment Rights Act has two October steps and a December one.
| Date | Where | What | Status | What to do | Source |
|---|---|---|---|---|---|
| October 2027 | Great Britain | Flexible working requests | Announced | Update the flexible working policy and the refusal letter so every refusal explains the rationale and is reasonable. | GOV.UK |
| October 2027 | Great Britain | Stronger dismissal protection for pregnant women and new mothers | Announced | Route any proposed dismissal of someone in this group through HR, and brief managers before October 2027. | GOV.UK |
| Oct 14, 2027 | US (federal) | Medicare Part D creditable coverage notice due before October 15 | In force | Send the creditable or non-creditable coverage notice to all Medicare-eligible individuals before October 15, 2027, and when someone joins the plan. | CMS |
| Oct 22, 2027 | UK | Pay PSA tax and National Insurance for 2026 to 2027 | In force | Pay the PSA tax and National Insurance for 2026 to 2027 by October 22, or October 19 by post. | GOV.UK |
| Nov 1, 2027 | US (federal) | Form 941 for the third quarter of 2027 | In force | File the July through September 2027 Form 941 by November 1, 2027, or by November 10 if every deposit was timely. | IRS |
| Nov 16, 2027 | US, New York | New York Clean Slate sealing deadline for older convictions | In force | Expect more New York convictions to be sealed by November 16, 2027. Confirm background check vendors and hiring steps do not rely on sealed records outside the listed exceptions. | New York State Senate |
| December 2027 | Great Britain | Regulation of umbrella companies | Announced | Map which umbrella companies sit in your supply chain before December 2027. | GOV.UK |
| December 2027 | Singapore | CPF Transition Offset extended to December 2027 | Announced | Include the offset in 2027 payroll cost plans, and confirm eligibility conditions with MOM or the CPF Board before relying on it. | MOM press release |
| December 2027 | Singapore | Senior Employment Credit support extended until December 2027 | Announced | Budget senior-worker hiring costs on SEC support running only until December 2027, and check MOM for any later extension. | MOM press release |
Recurring deadlines that are not in the tables
Two markets have monthly deadlines that would have filled the tables with repeats.
In the UK, monthly payers pay PAYE and National Insurance by the 22nd of the next tax month, or by the 19th if they pay by paper check. Quarterly payers pay by the 22nd after each quarter ends, and GOV.UK says employers who usually pay less than £1,500 a month may be able to pay quarterly. The full set of dates is on the UK payroll and tax dates page.
In India, monthly-paid wages and tax deducted at source are due by the 7th of the following month, except tax deducted in March, which is due April 30. ESIC contributions are due by the 15th. The EPF 15th rests on an EPFO booklet from 2022 and is unconfirmed under the 2026 Scheme. The India Compliance Calendar 2027: Wages, TDS and ESIC Due Dates lists each month.
Watch list for dates that are not law yet
These items are not final, or are not confirmed from the legal text, so they are outside the tables. Most carry a 2027 date in an official source, but the German bills and the Australian draft do not yet.
- Canada has no row in the tables. Ontario’s Bill 105 would bar employers from making staff pay for uniforms from January 1, 2027 if it becomes law, and when we read it the bill had cleared committee and awaited third reading. Nova Scotia has announced an April 1, 2027 start for overtime, tips and gratuities changes to its Labour Standards Code, including a 44-hour weekly overtime threshold in place of 48, and the release says it introduced the legislation on September 8, 2026. The legislature’s bill pages, as search results show them (the pages could not be opened), list a Labour Standards Code amendment as Bill 256 and as chapter 17 of the Acts of 2026, with third reading on September 17, 2026. Matching that bill to the release is an inference from the shared date and subject, and the Royal Assent date and the commencement clause are unconfirmed.
- The UK Budget of October 28, 2026 announced mandatory payrolling (reporting through payroll in real time) of company cars and vans, car and van fuel, and medical benefits from April 6, 2027, and of other benefits in kind from April 6, 2028, except employment-related loans and employer-provided living accommodation, which stay voluntary. The overview says the government will introduce the legislation in Finance Bill 2026-27, so treat April 6, 2027 as an announced date until Parliament passes it.
- Germany’s cabinet adopted the 2027 social security values on October 7, 2026, including a pension and unemployment insurance ceiling of 8,850 euros a month and a health insurance ceiling of 6,375 euros a month, and the Bundesrat must still consent. The Bundesrat’s agenda for its October 16, 2026 session lists items 1 to 58 and does not list the regulation, and its next plenary sessions are November 20 and December 18, 2026.
- The German pay transparency bill and a platform work bill were still in preparation in the federal government’s answers of July and April 2026, and no draft had been found as of those answers. On October 28, 2026 two searches of the Bundestag procedure database (DIP), one for each topic, showed no bill transposing either directive. Each used a single keyword, so the result is no bill found, and a bill filed under a different title would not appear.
- In Australia, Treasury released draft legislation banning non-compete clauses for employees at or below the high income threshold and closed consultation on October 2, 2026, with no start date fixed in the draft.
For the EU directive’s country-by-country status, see the EU pay transparency tracker.
Use it in your 2027 plan
Filter to the countries where you run payroll, copy the dates that touch your pay runs into your team calendar, and open the country page before you act on each one: US employment law changes, UK employment law changes and US HR and payroll filing deadlines hold the detail and the sources behind the rows above.
Written and reviewed by the HR Riant Editorial Team. General information, not legal advice.