July 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 A B C KEY DEADLINES C July 31, 2024—File Form 5500 for the 2023 Plan Year A July 31, 2024—File Form 941, Employer’s Quarterly Federal (Calendar-year Plans Only) Tax Return File Form 5500 with the DOL by July 31, 2024, for your File Form 941 with the IRS by July 31, 2024, to report the ERISA-covered employee benefit plans that operate on the federal income tax, Social Security tax and Medicare tax you calendar year unless a reporting exemption applies. Form withheld from your employees’ pay during the second quar- 5500 must be filed by the last day of the seventh month ter of 2024 (April, May and June). If your company timely following the end of the plan year. For calendar-year plans, this deposited all taxes when they were due, the filing deadline is deadline is July 31. An automatic extension of 2.5 months may extended to Aug. 10, 2024. However, since Aug. 10, 2024, is be requested by filing IRS Form 5558 by the due date. Small a Saturday, the extended deadline is the next business day, welfare benefit plans (fewer than 100 participants) that are which is Aug. 12, 2024. fully insured, unfunded, or a combination of insured/unfunded are generally exempt from the Form 5500 filing requirement. July 31, 2024—Report and Pay PCORI Fees (Self-insured B Health Plans Only) If you have a self-insured health plan, report and pay fees to fund the Patient-Centered Outcomes Research Institute (PCORI) by July 31, 2024. Employers use IRS Form 720 to report and pay PCORI fees. PCORI fees for plan years ending in 2023 are due by July 31, 2024. 9