Every Indian employer carrying a payroll regardless of company size, industry, or number of states — operates against a set of statutory deadlines that do not move and do not forgive. A single missed TDS deposit by one day attracts interest at 1.5% per month. A missed PF ECR filing triggers 12% per annum interest plus damages of up to 25% of arrears. A missed Shops Act renewal creates an unregistered establishment. A missed factory return creates a permanent compliance gap in the establishment’s official record.
The challenge for most employers is not awareness that these deadlines exist. It is tracking all of them across multiple statutes, two government financial year systems — April to March for income tax, and calendar year for many state laws — and multiple state-specific obligations with different deadlines in different states.
This Compliance Calendar brings every major deadline for Indian employers in 2026 into a single reference. It covers central obligations PF, ESI, TDS, bonus, gratuity, factory returns and the key state-specific deadlines for Professional Tax, Labour Welfare Fund, and Shops Act renewals. Use it as a working checklist for your compliance team, a reference for your payroll system configuration, and a planning tool for the entire year.
Want someone to manage your compliance calendar for you? Futurex handles end-to-end statutory compliance for businesses across India — PF, ESI, TDS, Professional Tax, LWF, Shops Act, factory returns, and all state-specific obligations. Never miss a deadline again. Free consultation available. Call +91 9266339256.
What This Compliance Calendar Covers
Three non-negotiable monthly deadlines that apply to all employers
Key changes in 2026 every employer must know — new TDS forms, Form 130, Code on Wages
Month-by-month compliance calendar: January to December 2026
Annual compliance deadlines by statute
State-specific deadlines: Professional Tax, LWF, Shops Act, factory returns
Event-triggered compliance: new hire, resignation, accident, new office
Penalty reference for the most common missed deadlines
Compliance checklist by employer type — startup, manufacturing, multi-state
Key Changes in 2026 Every Employer Must Know First
Before working through the monthly calendar, understand the structural changes that took effect in 2026. These changes affect how several compliance deadlines work and what forms are required.
2026 Compliance Updates — What Changed and When
From 1 April 2026: New TDS return forms under Income Tax Act 2025
The Income Tax Act, 2025 replaces the Income Tax Act, 1961 effective 1 April 2026. TDS return forms are renumbered. Form 138 replaces Form 24Q for salary TDS. Form 140 replaces Form 26Q for non-salary TDS. Form 141 is a consolidated challan-cum-statement replacing old Forms 26QB, 26QC, 26QD, and 26QE.
Important transition rule: Q4 of FY 2025-26 (January to March 2026) must still be filed using the old Form 24Q and Form 26Q under old section numbers — even if the physical filing happens in May or June 2026. Q1 of Tax Year 2026-27 (April to June 2026) onwards uses new Form 138 and Form 140 with new section references. The governing law is determined by the pay period, not the filing date.
From 1 April 2026: Form 130 replaces Form 16
Form 130 is the new annual TDS certificate for salaried employees under the Income Tax Act 2025, replacing Form 16. Form 16 remains valid for FY 2025-26 salary income. However, for Tax Year 2026-27 salary income, the certificate is Form 130. Employers must issue Form 16 for FY 2025-26 by 15 June 2026 as usual. Form 130 for TY 2026-27 will be due by 15 June 2027.
From 1 April 2026: “Tax Year” replaces Financial Year and Assessment Year
CBDT formally introduced the Tax Year concept. Tax Year 2026-27 runs from 1 April 2026 to 31 March 2027. All ERP systems, payroll software, TDS returns, and documentation must reference Tax Year rather than Assessment Year for transactions after 1 April 2026.
From 1 April 2026: Form 12BAA mandatory employee declaration
Collect Form 12BAA from all employees at the start of Tax Year 2026-27. This declaration captures non-salary TDS credits — FD interest, rent TDS, dividend — and feeds them into the payroll engine for withholding adjustment.
From 21 November 2025: Four Labour Codes in force
The Industrial Relations Code 2020, Code on Wages 2019, Social Security Code 2020, and OSH Code 2020 commenced on 21 November 2025. Written appointment letters for all workers are now mandatory. Basic salary must be at least 50% of CTC. Fixed-term employees earn gratuity after one year. Full and Final Settlement must be paid within two working days of separation.
The Three Non-Negotiable Monthly Deadlines (Applies to All Employers)
Three deadlines repeat every single month, apply to every employer with a payroll, and carry the steepest penalties for delay. These are the foundation of any compliance calendar.
| Deadline | Obligation | Authority | Penalty for Delay |
|---|---|---|---|
| 7th of every month | Deposit TDS on salary payments (previous month deductions) via Challan 281 on Income Tax portal. Exception: March TDS is due by 30 April — not 7 April. | Income Tax Department / CBDT | Interest at 1.5% per month from date of deduction to date of deposit under Section 201(1A) of the old Act / equivalent provision of the new Act |
| 15th of every month | PF ECR filing and contribution payment (employee 12% + employer 12% of basic + DA) | EPFO — Unified Portal | Interest at 12% per annum (Section 7Q) + damages of 5% to 25% of arrears (Section 14B) based on default duration |
| 15th of every month | ESIC contribution payment via challan (employee 0.75% + employer 3.25% of gross wages for employees earning up to Rs. 21,000/month) | ESIC Portal | Simple interest at 12% per annum from the due date |
Exception: TDS for March — Extended Deadline
TDS deducted in March must be deposited by 30 April — not 7 April. This is the only exception to the 7th-of-the-following-month rule and is confirmed by the Income Tax Department’s official portal. Missing 30 April for the March TDS deposit is one of the most common year-end compliance errors.
TDS Quarterly Return Due Dates: FY 2025-26 and TY 2026-27
Because 2026 runs across two different tax regimes — FY 2025-26 under the old Act and Tax Year 2026-27 under the new Act — employers face two parallel sets of quarterly returns during the year. The due dates remain the same under both regimes, but the form numbers change.
| Quarter | Period | Return Due Date | Salary TDS Form | Non-Salary TDS Form | Governing Act |
|---|---|---|---|---|---|
| Q3 — FY 2025-26 | Oct – Dec 2025 | 31 January 2026 | Form 24Q (old) | Form 26Q (old) | Income Tax Act, 1961 |
| Q4 — FY 2025-26 | Jan – Mar 2026 | 31 May 2026 | Form 24Q (old) | Form 26Q (old) | Income Tax Act, 1961 |
| Q1 — TY 2026-27 | Apr – Jun 2026 | 31 July 2026 | Form 138 (new) | Form 140 (new) | Income Tax Act, 2025 |
| Q2 — TY 2026-27 | Jul – Sep 2026 | 31 October 2026 | Form 138 (new) | Form 140 (new) | Income Tax Act, 2025 |
| Q3 — TY 2026-27 | Oct – Dec 2026 | 31 January 2027 | Form 138 (new) | Form 140 (new) | Income Tax Act, 2025 |
Source: OnlineTDS.com TDS due date calendar, ClearTax TDS deadlines guide, Income Tax Department official portal — TDS Compliance page (verified May 2026), TaxGuru Form 138/140 guide, CAClubIndia TDS reporting rules FY 2026-27.
Month-by-Month Compliance Calendar 2026
The calendar below covers central obligations applicable to all employers plus key annual and quarterly events. All dates are verified from official statutory provisions and government portal guidelines current as of May 2026. Always confirm with the official government portal — EPFO, ESIC, Income Tax, or the relevant state department — before filing, as the government may issue extensions through circulars.
January 2026
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Jan | TDS deposit for December deductions | Income Tax Act / CBDT |
| 15 Jan | PF ECR filing + contribution payment for December | EPFO |
| 15 Jan | ESIC challan payment for December | ESIC |
| 15 Jan | TDS Certificate (Form 16A / old Act) for Q3 (October–December) — issue to non-salary deductees | Income Tax Act 1961 |
| 31 Jan | Q3 TDS Return (Oct–Dec 2025) — Form 24Q (salary) and Form 26Q (non-salary). Old Act applies. | Income Tax Department / TRACES |
| 31 Jan | Haryana LWF annual contribution remittance | Haryana Labour Welfare Board |
| 31 Jan | Factory Annual Return (Form 21) for previous calendar year — file with Chief Inspector of Factories | Factories Act / State Factory Rules |
February 2026
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Feb | TDS deposit for January deductions | Income Tax Act / CBDT |
| 15 Feb | PF ECR filing + contribution payment for January | EPFO |
| 15 Feb | ESIC challan payment for January | ESIC |
| 28 Feb | Monthly PT filing and payment — Assam, Meghalaya, Mizoram, Tripura (where required by state Act) | Respective State Commercial Tax Departments |
March 2026 — Financial Year Closing Month
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Mar | TDS deposit for February deductions | Income Tax Act / CBDT |
| 15 Mar | PF ECR filing + contribution payment for February | EPFO |
| 15 Mar | ESIC challan payment for February | ESIC |
| 15 Mar | Advance Tax Q4 instalment — 100% of estimated annual tax for FY 2025-26 (cumulative) | Income Tax Act |
| 31 Mar | Finalize TDS computation for FY 2025-26. Collect proof of investment from all employees. Ensure zero TDS shortfall before year close. | Income Tax Department |
| 31 Mar | Delhi LWF annual contribution remittance deadline | Delhi Labour Welfare Board |
March Year-End Action Points for HR and Payroll Teams
Finalize all investment proofs and compute final TDS — ensure no shortfall. Collect Form 12BAA from all employees for Tax Year 2026-27. Update payroll software for new TDS form references (Form 138, Form 140) effective 1 April. Review salary structures against the 50% basic salary rule under the Code on Wages. Prepare to issue Form 16 for FY 2025-26 by 15 June 2026 (old form still valid for this year).
April 2026 — New Tax Year + Minimum Wage Revision Month
| Date | Obligation | Statute / Authority |
|---|---|---|
| 11 Apr | ESIC Half-Yearly Return for October–March contribution period | ESIC |
| 11 Apr | Factory Half-Yearly Return (Form 22) for October–March period — file with Chief Inspector of Factories | Factories Act / State Factory Rules |
| 15 Apr | PF ECR filing + contribution payment for March | EPFO |
| 15 Apr | ESIC challan payment for March | ESIC |
| 30 Apr | TDS deposit for March deductions — Extended deadline. March TDS must be deposited by 30 April, not 7 April. Confirmed by Income Tax Dept official portal. | Income Tax Act / CBDT |
| 1 Apr onwards | Haryana, Karnataka, Delhi, UP minimum wage revisions typically effective. Monitor state gazette notifications. Update payroll from the effective date of each revision. | State Labour Departments |
| 1 Apr onwards | Income Tax Act 2025 in force. From this date: use Form 138 (salary TDS return) and Form 140 (non-salary TDS return) for TY 2026-27 onwards. Collect Form 12BAA from all employees. Reset TDS computation for TY 2026-27. | Income Tax Act 2025 / CBDT |
April 2026 — Dual Return Filing Month
April 2026 is the first month where two parallel TDS regimes operate. Q4 FY 2025-26 returns (using old Form 24Q / Form 26Q) are due 31 May. Q1 TY 2026-27 returns (using new Form 138 / Form 140) are due 31 July. Both use the same 7th-of-month deposit rule for TDS challan payments.
May 2026 — Q4 TDS Return Filing Deadline
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 May | TDS deposit for April deductions | Income Tax Act 2025 / CBDT |
| 15 May | PF ECR filing + contribution payment for April | EPFO |
| 15 May | ESIC challan payment for April | ESIC |
| 31 May | Q4 TDS Return — FY 2025-26 (January–March 2026) — File old Form 24Q (salary) and Form 26Q (non-salary) with old section numbers. Last quarterly return under Income Tax Act, 1961. | Income Tax Department / TRACES |
June 2026 — Form 16 Deadline + LWF Half-Yearly Deduction Month
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Jun | TDS deposit for May deductions | Income Tax Act 2025 / CBDT |
| 15 Jun | Form 16 issued to all employees for FY 2025-26. Note: Form 16 (old format) is still valid for FY 2025-26 salary. Form 130 applies from TY 2026-27 onwards (due 15 June 2027). | Income Tax Act 1961 / CBDT |
| 15 Jun | PF ECR filing + contribution payment for May | EPFO |
| 15 Jun | ESIC challan payment for May | ESIC |
| June (salary month) | LWF half-yearly deduction — deduct employee LWF from June salary in Maharashtra, Tamil Nadu, Gujarat, Madhya Pradesh, and West Bengal | Respective State LWF Boards |
| 15 Jun | Advance Tax Q1 instalment — 15% of estimated annual tax for TY 2026-27 | Income Tax Act 2025 |
July 2026 — LWF Half-Yearly Remittance + Q1 TDS Return (New Form 138)
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Jul | TDS deposit for June deductions | Income Tax Act 2025 / CBDT |
| 15 Jul | PF ECR filing + contribution payment for June | EPFO |
| 15 Jul | ESIC challan payment for June | ESIC |
| 15 Jul | LWF half-yearly remittance — Maharashtra and Tamil Nadu (June deduction) | Maharashtra and TN LWF Boards |
| 31 Jul | Q1 TDS Return — TY 2026-27 (April–June 2026) — File new Form 138 (salary) and Form 140 (non-salary) under Income Tax Act 2025 | Income Tax Department / TRACES |
| 31 Jul | LWF half-yearly remittance deadline — Gujarat, Madhya Pradesh, West Bengal (June deduction) | Respective State LWF Boards |
| 31 Jul | West Bengal PT annual payment deadline | WB Commercial Tax Dept |
August 2026
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Aug | TDS deposit for July deductions | Income Tax Act 2025 / CBDT |
| 15 Aug | PF ECR filing + contribution payment for July | EPFO |
| 15 Aug | ESIC challan payment for July | ESIC |
September 2026
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Sep | TDS deposit for August deductions | Income Tax Act 2025 / CBDT |
| 15 Sep | PF ECR filing + contribution payment for August | EPFO |
| 15 Sep | ESIC challan payment for August | ESIC |
| 15 Sep | Advance Tax Q2 instalment — 45% of estimated annual tax for TY 2026-27 (cumulative) | Income Tax Act 2025 |
October 2026 — ESIC Half-Yearly Return + Q2 TDS Return + Minimum Wage Revisions
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Oct | TDS deposit for September deductions | Income Tax Act 2025 / CBDT |
| 11 Oct | ESIC Half-Yearly Return for April–September contribution period | ESIC |
| 11 Oct | Factory Half-Yearly Return (Form 22) for April–September period | Chief Inspector of Factories |
| 15 Oct | PF ECR filing + contribution payment for September | EPFO |
| 15 Oct | ESIC challan payment for September | ESIC |
| 31 Oct | Q2 TDS Return — TY 2026-27 (July–September 2026) — File new Form 138 (salary) and Form 140 (non-salary) | Income Tax Department / TRACES |
| 1 Oct onwards | Maharashtra, Telangana, Delhi minimum wage revisions typically effective. Monitor state gazettes and update payroll from revision effective date. | State Labour Departments |
November 2026 — Statutory Bonus Payment Deadline
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Nov | TDS deposit for October deductions | Income Tax Act 2025 / CBDT |
| 15 Nov | PF ECR filing + contribution payment for October | EPFO |
| 15 Nov | ESIC challan payment for October | ESIC |
| 15 Nov | Advance Tax Q3 instalment — 75% of estimated annual tax for TY 2026-27 (cumulative) | Income Tax Act 2025 |
| 30 Nov | Statutory Bonus payment deadline — Payment of Bonus Act requires bonus to be paid within 8 months of financial year close. 8 months from 31 March 2026 = 30 November 2026. | Payment of Bonus Act, 1965 |
December 2026 — LWF Annual/Half-Yearly + Factory Licence Renewal
| Date | Obligation | Statute / Authority |
|---|---|---|
| 7 Dec | TDS deposit for November deductions | Income Tax Act 2025 / CBDT |
| 15 Dec | PF ECR filing + contribution payment for November | EPFO |
| 15 Dec | ESIC challan payment for November | ESIC |
| December (salary month) | LWF half-yearly deduction — deduct from December salary in Maharashtra, Tamil Nadu, Gujarat, Madhya Pradesh, West Bengal. LWF annual deduction in Karnataka, Andhra Pradesh, Telangana, Punjab, Odisha. | Respective State LWF Boards |
| 10 Dec | Andhra Pradesh and Telangana PT monthly payment (Form V) | AP / Telangana Commercial Tax Dept |
| 20 Dec | Karnataka PT monthly filing and payment | Karnataka Commercial Tax Dept |
| 31 Dec | Factory Licence Renewal — submit renewal application for most states (Delhi, Karnataka, Tamil Nadu, Telangana, UP, Maharashtra). Begin process by 31 October to avoid year-end rush. | Chief Inspector of Factories (state-specific) |
| 31 Dec | Karnataka LWF annual contribution remittance | Karnataka Labour Welfare Board |
| 31 Dec | Haryana LWF annual deduction in December — remit by 31 January 2027 | Haryana Labour Welfare Board |
| 31 Dec | Annual Return under National and Festival Holidays Acts — all states | State Labour Departments |
| 31 Dec | Shops Act renewal — Karnataka, Tamil Nadu, Telangana, UP, Delhi (state-specific) | State Labour Departments |
Annual Compliance Deadlines by Statute
Several compliance obligations occur once a year at a fixed date. These are the ones most commonly missed because they do not repeat monthly. Add every date in this table to your compliance calendar with a 60-day advance reminder.
| Deadline | Obligation | Applicable To | Authority |
|---|---|---|---|
| 31 January | Factory Annual Return (Form 21) for previous calendar year | All factories under the Factories Act | Chief Inspector of Factories |
| 31 January | Q3 TDS Return (Oct–Dec) — Form 24Q / old Act (for FY 2025-26 Q3) | Form 138 for TY 2026-27 Q3 onwards | All TDS deductors | Income Tax Department / TRACES |
| 31 January | Haryana LWF annual contribution remittance | Haryana establishments | Haryana Labour Welfare Board |
| 31 March | Delhi LWF annual contribution remittance | Delhi establishments | Delhi Labour Welfare Board |
| 11 April | ESIC Half-Yearly Return (October–March period) | All ESIC-registered establishments | ESIC |
| 11 April | Factory Half-Yearly Return (Form 22) — October–March period | All factories | Chief Inspector of Factories |
| 30 April | TDS deposit for March deductions (extended deadline) | All TDS deductors | Income Tax Department |
| 31 May | Q4 TDS Return FY 2025-26 (Jan–Mar 2026) — old Form 24Q and Form 26Q | All employers deducting salary TDS | Income Tax Department / TRACES |
| 15 June | Form 16 issued to all employees for FY 2025-26 (old form valid for this year) | All employers | Income Tax Act 1961 / CBDT |
| 31 July | Q1 TDS Return TY 2026-27 (Apr–Jun 2026) — new Form 138 and Form 140 | All employers deducting TDS | Income Tax Department / TRACES |
| 11 October | ESIC Half-Yearly Return (April–September period) | All ESIC-registered establishments | ESIC |
| 11 October | Factory Half-Yearly Return (Form 22) — April–September period | All factories | Chief Inspector of Factories |
| 31 October | Q2 TDS Return TY 2026-27 (Jul–Sep 2026) — new Form 138 and Form 140 | All employers deducting TDS | Income Tax Department / TRACES |
| 30 November | Statutory Bonus payment (within 8 months of FY close) | Establishments with 20+ workers | Payment of Bonus Act |
| 31 December | Factory Licence Renewal — most states | All registered factories | Chief Inspector of Factories |
| 31 December | Karnataka, Punjab, Odisha LWF annual contribution remittance | Establishments in these states | Respective State LWF Boards |
| 31 December | Shops Act renewal — Karnataka, Tamil Nadu, Telangana, UP, Delhi (state-specific) | All commercial establishments | State Labour Departments |
State-Specific Professional Tax Filing Deadlines
| State | PT Frequency | Payment / Filing Date | Form | PT Status |
|---|---|---|---|---|
| Maharashtra | Monthly | 30th/31st of month | Form III-B | Yes — Rs. 2,500/year max |
| Karnataka | Monthly | 20th of following month | Form 9-A1 / Form 5-A | Yes — Rs. 2,496/year max |
| Andhra Pradesh | Monthly | 10th of following month | Form V | Yes — Rs. 2,400/year max |
| Telangana | Monthly | 10th of following month | Form V | Yes — Rs. 2,400/year max |
| Tamil Nadu | Half-yearly | Within 15 days of half-year end | State form | Yes — Rs. 2,400/year max |
| Gujarat | Monthly then Annual return | 15th monthly; Annual return by 20 December | Form 5 / Form 5A | Yes — Rs. 2,400/year max |
| West Bengal | Annual | 31 July each year | State form | Yes — Rs. 2,500/year max |
| Madhya Pradesh | Monthly | 10th of following month | State form | Yes |
| Assam / Meghalaya / Mizoram / Tripura | Monthly | 28th of the month | Form III / Form IIIA / Form VIIC | Yes (northeast states) |
| Delhi / Haryana / UP / Rajasthan | N/A | N/A | N/A | No PT applicable |
| Odisha | N/A | N/A | N/A | PT abolished from 1 April 2026 |
Event-Triggered Compliance Deadlines
| Triggering Event | Obligation | Deadline | Authority |
|---|---|---|---|
| New employee joins | UAN activation, Aadhaar linking, add to PF ECR | Within 30 days of joining | EPFO |
| New employee joins | ESIC IP registration and insurance number generation | Within 10 days of joining | ESIC |
| Employee separates | Full and Final Settlement — all pending wages, leave encashment, gratuity if applicable | Within 2 working days of separation (Code on Wages 2019) | Code on Wages / Income Tax |
| Headcount crosses 20 workers | PF registration mandatory | Immediately on crossing threshold | EPFO |
| Headcount crosses 10 workers | ESIC registration mandatory | Within 15 days of crossing threshold | ESIC |
| New office or branch opens | Shops and Establishments Act registration in the state | Within 30 days of commencing operations | State Labour Department |
| New office in PT/LWF state | Register for PT (PTRC + PTEC) and LWF with state boards | Within 30 days of commencing operations | State Commercial Tax / LWF Board |
| Workplace accident | Report to Chief Inspector of Factories + record in Form 26 (Accident Register) | Within 30 days (serious accidents within 24 hours in many states) | Factory Inspector / Labour Dept |
| Change of Factory Manager or Occupier | Notify Chief Inspector of Factories | Within 30 days of change | Chief Inspector of Factories |
| 20+ contract workers engaged | Principal employer CLRA Act registration | Before contract workers commence work | State Labour Commissioner |
| Employee completes 5 years of service | Gratuity payable at separation (15 days’ wages per year of service) | Within 30 days of becoming payable | Payment of Gratuity Act |
Penalty Reference: What Each Missed Deadline Costs
| Statute / Obligation | Interest / Penalty for Delay | Criminal Liability? |
|---|---|---|
| PF — Late Contribution (Section 7Q) | 12% per annum interest from due date | Yes — prosecution under Section 14 |
| PF — Damages (Section 14B) | 5% (up to 2 months), 10% (2–4 months), 15% (4–6 months), 25% (over 6 months) of arrears | Yes — personal liability of employer |
| ESIC — Late Contribution | 12% per annum simple interest from due date | Yes — penalty equal to contribution amount |
| TDS — Late Deposit | 1.5% per month from date of deduction to date of deposit | Yes — prosecution under Section 276B |
| TDS — Late Return Filing (Section 234E) | Rs. 200 per day until filing, capped at TDS amount for the quarter | Penalty under Section 271H up to Rs. 1 lakh |
| Factories Act — General Violations | Fine up to Rs. 1 lakh (first conviction), Rs. 2 lakhs (subsequent) + Rs. 1,000/day for continuing violation | Yes — imprisonment up to 2 years (3 years subsequent) |
| Code on Wages 2019 — Below Minimum Wage | Fine up to Rs. 50,000 (first offence), Rs. 1 lakh (repeat) | Yes — imprisonment up to 3 months for repeat |
| Professional Tax — Late Payment | Interest and penalty vary by state — typically 10% to 25% of amount due | Prosecution under applicable state PT Act |
| LWF — Non-compliance | Interest at 12–15% per annum + penalties of 10–50% of contribution depending on state | Prosecution under applicable state LWF Act |
Quick Compliance Checklist by Employer Type
Startup (Under 20 Employees)
- Monthly: TDS deposit by 7th, ESIC by 15th (if 10 or more employees)
- Quarterly: TDS returns — old Form 24Q for FY 2025-26; new Form 138 from TY 2026-27 Q1 (due 31 July 2026)
- Annual: Form 16 by 15 June 2026, Shops Act renewal, state PT where applicable
- Event-based: ESIC registration when 10th employee joins, PF when 20th joins, issue appointment letters to all employees (mandatory from November 2025)
Manufacturing Unit (Factory)
- All monthly deadlines above (TDS 7th, PF 15th, ESIC 15th)
- Factory Annual Return (Form 21) by 31 January
- Factory Half-Yearly Returns (Form 22) by 11 April and 11 October
- Factory Licence Renewal — apply by October for December renewal
- Welfare facilities audit when headcount crosses 150, 250, 500, and 1,000
- CLRA Act registration if 20 or more contract workers are deployed
Multi-State Employer (Offices in Multiple States)
- All central monthly deadlines for all employees
- PT filing and payment in each applicable state per that state’s schedule
- LWF deduction in June and December for Maharashtra, Tamil Nadu, Gujarat, Madhya Pradesh, West Bengal; December for Karnataka, AP, Telangana, Punjab; January for Haryana; March for Delhi
- Shops Act renewal in each state per state-specific deadline
- Minimum wage revision monitoring — state gazette tracking for every state where employees work
- Separate compliance calendar entries per state for every state-specific obligation
Frequently Asked Questions About the Compliance Calendar
What are the three most critical monthly compliance deadlines for Indian employers?
The three non-negotiable monthly deadlines are TDS deposit by the 7th of every month, PF ECR filing and contribution payment by the 15th, and ESIC challan payment by the 15th. Late TDS deposits attract interest at 1.5% per month from the date of deduction. Late PF contributions attract 12% per annum interest plus Section 14B damages of up to 25% of arrears. Late ESIC contributions attract 12% per annum simple interest.
When is the deadline for TDS on March salary?
TDS deducted in March has a special extended deadline of 30 April — not 7 April. This is the only exception to the 7th-of-the-following-month rule and is confirmed by the Income Tax Department’s official portal. The Q4 TDS return (old Form 24Q for FY 2025-26) is due by 31 May 2026.
What are the new TDS forms from April 2026?
Under the Income Tax Act 2025, effective 1 April 2026, Form 24Q for salary TDS returns is replaced by Form 138. Form 26Q for non-salary TDS returns is replaced by Form 140. However, Q4 of FY 2025-26 (January to March 2026) must still be filed on old Form 24Q and Form 26Q, because the governing law follows the pay period, not the filing date. New Form 138 and Form 140 apply from Q1 of Tax Year 2026-27 (April to June 2026) onwards, with the return due by 31 July 2026.
What are the TDS quarterly return due dates for 2026?
The due dates follow the standard pattern regardless of which Act or form applies. Q3 FY 2025-26 (Oct–Dec 2025): 31 January 2026. Q4 FY 2025-26 (Jan–Mar 2026): 31 May 2026. Q1 TY 2026-27 (Apr–Jun 2026): 31 July 2026. Q2 TY 2026-27 (Jul–Sep 2026): 31 October 2026. Q3 TY 2026-27 (Oct–Dec 2026): 31 January 2027. These dates apply to salary TDS returns (Form 24Q / Form 138) and non-salary TDS returns (Form 26Q / Form 140).
When must ESIC half-yearly returns be filed?
ESIC half-yearly returns are due twice a year. The return covering October to March is due by 11 April. The return covering April to September is due by 11 October. These are separate from the monthly challan payments and must be filed on the ESIC portal with employee-wise contribution details.
When must LWF contributions be deducted and remitted?
LWF deduction months vary by state. Maharashtra, Tamil Nadu, Gujarat, Madhya Pradesh, and West Bengal deduct half-yearly in June and December. Karnataka, Andhra Pradesh, Telangana, Punjab, and Odisha deduct annually in December. Haryana deducts in December and remits by 31 January. Delhi remits by 31 March. LWF is not a monthly deduction — employers who deduct every month are over-deducting, which is itself a statutory violation.
Related Reading:
Payroll Compliance India: Complete Guide |
Labour Welfare Fund India 2026 |
Multi-State Labour Compliance India 2026 |
PF and ESI Compliance for Employers
Let Futurex Manage Your Entire Compliance Calendar
For a business operating across five states, this compliance calendar translates to 60 to 80 individual annual entries — each with its own authority, its own portal, its own form, and its own penalty for missing the date. Managing all of that internally with a two-person HR team is precisely how companies end up with the kind of multi-state compliance gaps that produce Rs. 4 to 6 lakh penalty assessments in a single audit.
Futurex Management Solutions manages the complete compliance calendar for businesses across India — PF, ESIC, TDS, PT, LWF, Shops Act, factory returns, factory licences, minimum wages, appointment letters, and all state-specific obligations. One team. One calendar. Zero missed deadlines.