Is a statutory filing calendar the same as a payroll calendar?

No, though they connect. A payroll calendar sets when people are paid; a statutory filing calendar sets when returns and remittances are due to the authorities. Pay dates and filing dates often differ, so a business needs both, and the filing calendar is the one that keeps it out of penalty territory.

Who maintains the filing calendar when you use an EOR?

The Employer of Record does, for each country where it employs your people. Because it is the legal employer locally, it tracks and meets the filing and remittance deadlines as part of its service. You should still expect visibility, so you can see that filings are being made on time.

How many filing deadlines can a global payroll have?

Many. Each country adds its own set of frequencies and dates, from monthly remittances to quarterly returns and annual reconciliations, and they do not align. A business in a handful of markets can easily be tracking dozens of separate deadlines at once, which is why a single maintained calendar matters.

Glossary

Statutory Filing Calendar

A statutory filing calendar is a country-by-country schedule of every payroll-related deadline an employer must meet, covering tax returns, social-contribution remittances, year-end reconciliations and employee reporting, so that nothing is filed late in any jurisdiction where the business employs people.

Reviewed by Teamed's in-house employment-law team·Last updated 28 July 2026

Also known as: payroll compliance calendar, statutory deadline calendar

What is Statutory Filing Calendar?

A statutory filing calendar is the master schedule of payroll deadlines an employer has to meet in a given country. It maps every recurring obligation: tax returns, social-contribution remittances, year-end reconciliations and the reports owed to employees, each with its own due date set by local law.

The calendar exists because payroll is not just paying people; it is reporting and remitting to the authorities on time. Missing a date can mean penalties and interest, regardless of whether the pay itself was correct. A clear calendar turns scattered legal deadlines into a single, trackable timetable.

Complexity grows quickly across borders. Each country has its own frequencies, formats and deadlines, and they do not align. A business employing people in several markets may run many pay cycles and many filing dates at once, which is why a maintained filing calendar, often held by the payroll provider or Employer of Record, is central to staying compliant.

What goes on a statutory filing calendar?

Every payroll deadline the law imposes in each country. That means income-tax returns and remittances, social-contribution payments, year-end reconciliations, and the statements owed to employees. Each entry carries a frequency and a due date, so the calendar shows not just what must be filed but exactly when, jurisdiction by jurisdiction.

Why is a filing calendar harder across several countries?

Because no two countries share the same schedule. Filing frequencies, formats and deadlines differ, and they rarely line up on the calendar. Running payroll in several markets can mean many pay cycles and many filing dates active at the same time, so the deadlines have to be tracked per country rather than as one set.

What happens if a statutory filing is late?

Late filings usually attract penalties and interest, even when employees were paid correctly. Some countries also charge per-employee or per-day fines, and repeated lateness can draw closer scrutiny. Because the cost is tied to the deadline rather than the pay, a reliable calendar is one of the cheapest forms of compliance.

Key facts

UK real-time reporting deadline: In the UK, employers must send HMRC a Full Payment Submission on or before the day they pay employees, every pay cycle, under Real Time Information rules.Source: GOV.UK, HM Revenue and Customs· verified 2026-07-28
US quarterly filing deadline: In the United States, Form 941 reporting income tax and payroll taxes withheld is due by the last day of the month after each quarter, on 30 April, 31 July, 31 October and 31 January.Source: Internal Revenue Service· verified 2026-07-28

Frequently asked questions

Is a statutory filing calendar the same as a payroll calendar?
No, though they connect. A payroll calendar sets when people are paid; a statutory filing calendar sets when returns and remittances are due to the authorities. Pay dates and filing dates often differ, so a business needs both, and the filing calendar is the one that keeps it out of penalty territory.
Who maintains the filing calendar when you use an EOR?
The Employer of Record does, for each country where it employs your people. Because it is the legal employer locally, it tracks and meets the filing and remittance deadlines as part of its service. You should still expect visibility, so you can see that filings are being made on time.
How many filing deadlines can a global payroll have?
Many. Each country adds its own set of frequencies and dates, from monthly remittances to quarterly returns and annual reconciliations, and they do not align. A business in a handful of markets can easily be tracking dozens of separate deadlines at once, which is why a single maintained calendar matters.

Related terms

Note

This is general information, not legal advice. Statutory rules vary by country and change over time.

Glossary

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Last verified 2026-07-28