Episodes that aren't produced the same year that they air

Original Raw and Uncut

Two-Headed Starfish
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An obvious example is Help Wanted, which was recorded in 1997, but didn't air until two years afterwards, the Season itself didn't finish production until the Autumn of 1999. Season 2-3, have many examples since they have a mis-matched airing schedule, and episodes are created at a quicker rate due to the switch to digital coloring. Krusty Love was made in 2000-ish, since the rest of S2 ended in late-2001. I even remeber looking at the copyright date at the credits and it said 2000, even though it aired in 2002. Another example would be almost every season 3 Episode, episodes early in the Season like MM&BB IV, Doing Time, Snowball Effect, One Krabs Trash, Can You Spare a Dime,and As Seen On TV were all copyrighted in 2001, according to the credits. The second half of S3 was produced in 2002 to make accommodations for the movie. Oh, and lastly, Here's a shocking example, I remember seeing Fear Of a krabby Patty/Shell Of a Man on Netflix, and I looked at the end credits and the copyright year was 2004! Really odd, since those are the only two Spongebob episodes to be produced in 2004.
Don't know any other post-movie examples, since some episodes aren't even finished within days before the first promo, instead of a few months in advanced.
 

Original Raw and Uncut

Two-Headed Starfish
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Just about any Season 9 episodes.

I forgot, we have Planktons Pet, It Came From Too Lagoon, Safe Deposit Krabs, Don't Look Now, Seance Shmeance, Kenny The Cat, Yeti Krabs, and Spongebob You're Fired which were all produced in 2012.

And the first half of S5 was made in 2006, which was why when it was on Netflix, all episodes from S5 were labled 2006.
 

Season 4-11

7 Years of Hospitality
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The last few episodes on Season 4 Vol.1 Disc 2 & the first few on Season 4 Vol.2 Disc 1 were aired in Mid(or late)-2006, but produced in late-2005
 

OWM

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They aired Goo Goo Gas two years later than it was supposed to (why is beyond me) during the Ultimate SpongeBash. I think some straggler episodes from late Season 4 premiered during Season 5 too.
 

EmployeeAMillion

Season 12 Time!
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Apparently, the production order for Season 1 goes
1. Help Wanted (pilot)
2. Tea at the Treedome
3. Squeaky Boots
4. Jellyfishing
5. Boating School
6. Bubblestand
7. Ripped Pants
8. Pizza Delivery
9. Hall Monitor
10. Scaredy Pants
11. Sandy's Rocket
12. Pickles
13. Opposite Day
14. The Chaperone
15. Plankton!
16. Squidward the Unfriendly Ghost
17. Naughty Nautical Neighbours
18. I Was a Teenage Gary
19. Jellyfish Jam
20. Mermaid Man & Barnacle Boy
21. Nature Pants
22. F.U.N.
23. Culture Shock
24. MuscleBob BuffPants
25. Home Sweet Pineapple
26. Employee of the Month
27. Reef Blower
At this point, as the series was about to air, Help Wanted was remade to look slightly more like a standard episode (with a title card and bubble transitions).
28. Valentine's Day
29. SB-129 (Who'd have guessed?)
30. Arrgh!
31. Mermaid Man & Barnacle Boy II
32. Suds
33. Walking Small
34. The Paper
35. Karate Choppers
36. Hooky
37. Neptune's Spatula
38. Rock Bottom
39. Texas
40. Fools in April
41. Sleepy Time
The first 13 half-hours (Help Wanted-I Was a Teenage Gary in airing order) seem to be the first "chunk" of the season, and since they all aired in 1999, there's no problem there. Episode 14 is made up of SB-129 and Karate Choppers (29 & 35 respectively) and Episode 16 is made up of Valentine's Day and The Paper (28 & 34 respectively). I don't know if this means it's dated to 1999, as both segments in Episode 16 were made earlier than the segments in Episode 14, but I just shrug it off and consider Episode 20 (Hooky and MM&BB II) the last "90s" SpongeBob episode, despite airing in 2000 and Hooky being made after Karate Choppers.

Also, the original SpongeBob SquarePants pilot (not Help Wanted, as it doesn't have the title card) is dated to 1997. You can see for yourself on Vimeo (the password is AHOY).
 

Sam0522

Imitation Krab
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Sleepy time/Suds first aired in 2000, but according to the credits it was made in 1999. Making this episode the last one produced and created in 1999/90s and the first one to air in the new decade .
 

Cykamp

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pineapple rv: produced
still hasn’t aired
 

Sam0522

Imitation Krab
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Yeah last one created in the 1990s so both of us are right .
 
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