2026 Benefits Administration Calendar
A planning map for calendar-year health and welfare plans. Applicability, due dates, extensions, plan-year timing, funding arrangement, participant count, and state law can change the result—confirm every item for the actual plan.
Reviewed July 29, 2026 · Source-led practitioner reference
Calendar-year planning map
| Timing | Common workstream |
|---|---|
| January–March | Close prior-year enrollment and payroll files; complete ACA data review. For 2025 Forms 1094-C/1095-C, the 2026 deadlines were March 2 for applicable individual furnishing/request procedures and March 31 for electronic IRS filing. |
| Within 60 days after plan-year start | Complete the CMS online disclosure of prescription-drug creditable status when applicable. |
| Spring | Review plan documents, service agreements, vendor performance, fees, cybersecurity controls, and upcoming renewal strategy. Begin census and claims-data validation. |
| July 31 for calendar-year plans | Form 5500 is generally due on the last day of the seventh month after plan-year end when filing is required. PCORI reporting and payment on second-quarter Form 720 is also generally due July 31 for applicable policy or plan years. |
| September 30 for many calendar-year plans | Summary Annual Report generally due within nine months after plan-year end, or two months after the extended Form 5500 due date when applicable. |
| Before October 15 | Provide the annual Medicare Part D creditable or non-creditable coverage notice to Medicare-eligible individuals covered under the prescription-drug plan. |
| Renewal and open enrollment | Finalize rates, contributions, SBCs, plan changes, enrollment communications, payroll deductions, vendor files, and evidence of insurability where applicable. |
| Year-end | Reconcile elections, deductions, employer funding, carrier invoices, eligibility, COBRA, HSA reporting inputs, and ACA measurement/reporting data. |
Ongoing deadlines
- Marketplace coverage-options notice for new employees within 14 days of start.
- SPD generally within 90 days after a participant becomes covered.
- SBC with enrollment materials, at renewal, upon special enrollment, and within seven business days after request.
- COBRA general and election notices under the applicable event and timing rules.
- HIPAA special-enrollment notice when employees are first offered enrollment.
- Plan documents generally within 30 days after a valid written participant request.
Turn reference knowledge into working confidence.
Use this public guide for quick orientation and source review. Inside PrepToPay Benefits, you can study the topic in structured lessons, practice applying it, review flashcards, and track your progress across the broader Benefits curriculum.
Primary sources
- U.S. Department of Labor — Reporting and Disclosure Guide
- IRS — 2025 Forms 1094-C and 1095-C instructions
- EFAST2 — Form 5500 filing overview
- IRS Form 720 instructions — PCORI
- CMS — Medicare Part D creditable coverage
Educational reference only. Plan documents, governing law, agency guidance, and plan-specific professional advice control.
Keep building your Benefits operations system.
Return to the library for accounts, COBRA, fiduciary duties, Section 125, and the full Health Plan Operations cluster.