Forbes reports: "Under a new law, the Protecting Americans from Tax Hikes (PATH) Act, enacted last December, the new filing deadline for employers to submit forms W-2 to the Social Security Administration, is January 31. The new January 31 filing deadline also applies to certain forms 1099-MISC reporting non-employee compensation such as payments to independent contractors.
The January 31 deadline for employers to furnish copies of tax forms to employees remains unchanged."
http://www.forbes.com/sites/kellyphillipserb/2016/10/30/irs-issues-reminder-that-forms-w-2-are-due-earlier-some-tax-refunds-delayed-in-2017