By what date must I as the employer issue W-2 forms to my employees ?

Employers must give or mail employeees' copies B, C and 2 of Form W-2 on or before January 31st of the following calender year. A W-2 must be issued if any of the following criteria exists: if there was any witholding; if wages exceed the amount of one exemption ; to any employee paid more than $600; or to any person you paid an amount for services if you are in a trade or business. An employer may be subject to penalties for non-compliance.