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Payroll compliance calendar for India: what is due and when
In India, PF and ESIC contributions are generally due by the 15th of the month after the wage month, and TDS on salary is generally deposited by the 7th. Professional tax and other returns depend on the state, so check the current dates on the official portals.
Last updated . Rates and limits change, so verify against the official sources below.
Which payroll compliances come every month?
The table lists the usual monthly items. Dates are the commonly followed ones, and they can change by notification or when the due date falls on a holiday. Always verify before relying on them.
| Item | Usual due date | Where |
|---|---|---|
| PF contribution and ECR | 15th of the following month | EPFO portal |
| ESIC contribution | 15th of the following month | ESIC portal |
| TDS on salary deposit | 7th of the following month (March wages follow a later date) | Income Tax Department |
| Professional tax | Varies by state | State portal |
What is due every quarter and every year?
Employers also file a quarterly return of TDS on salary and issue each employee a salary TDS certificate after the year ends. Forms, section numbers and exact dates changed when the Income-tax Act, 2025 took effect, so read the dates from the Income Tax Department calendar rather than from older guides.
Other annual items include statutory bonus payment under the labour code rules, gratuity where applicable, and collecting investment declarations and proofs from employees for TDS.
Who is responsible for each item?
The employer is responsible for deducting the employee’s share, adding the employer’s share, paying on time and filing the returns. The employee’s part is giving correct details such as the UAN, ESIC number, PAN and investment declarations. Delays and errors can lead to interest or penalties under the relevant law, so keep proof of payment for every month.
What changed recently?
The four Labour Codes came into force on 21 November 2025 and combine many older laws, including provident fund, ESI, bonus, gratuity and wages. Some thresholds, definitions and procedures changed or are still being notified.
The PF wage ceiling was revised from ₹15,000 to ₹25,000 a month from 17 September 2026. The ESI wage limit remains ₹21,000 a month.
How do you keep to the calendar?
A short routine helps:
- Close attendance and leave for the month, then run payroll in draft.
- Review LOP, new joiners and leavers, then approve and lock the run.
- Generate the PF and ESIC files and pay the contributions before the 15th.
- Deposit TDS before the 7th and keep challan details.
- Check state professional tax dates separately.
- Add the dates to a shared calendar and review it every quarter.
What if a date falls on a holiday or the rules change?
Some due dates move when the date is a public holiday, and the government can extend or change dates. The official portals and circulars are the final word. If you are unsure, ask your chartered accountant or payroll consultant.
Frequently asked questions
What is the PF due date each month?
The contribution and ECR for a wage month are generally due by the 15th of the following month. Check the EPFO portal for the current date.
When is TDS on salary deposited?
Generally by the 7th of the month after the deduction. Deductions made in March have a later date. Verify with the Income Tax Department.
Is professional tax a central tax?
No. Professional tax is levied by states, so rates, slabs and due dates differ. Check your state’s website.
Sources
- EPFO (Employees’ Provident Fund Organisation)
- ESIC (Employees’ State Insurance Corporation)
- Income Tax Department, India
- Ministry of Labour and Employment, India
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