Quick answer: Every month: pay salaries before the end of the 7th, deposit TDS on salary by the 7th (March: 30 April), and pay PF and ESI by the 15th. Professional tax falls between the 10th and the 21st in states with monthly returns (Tamil Nadu and Kerala are half-yearly). Quarterly TDS statements in Form 138 are due 31 July, 31 October, 31 January and 31 May. Labour welfare fund is mostly due on 15 July and 15 January, statutory bonus for 2025-26 by 30 November 2026, and the unified annual labour return by 28 February 2027 (central rules; state rules may differ).
This is HR Calcy's dated payroll compliance calendar for the financial year 2026-27 (April 2026 to March 2027), extended to the year-end filings that fall in April to June 2027. It lists each date once, by month, with the law behind it, and flags the changes that make this year different: new income-tax form numbers, the ₹25,000 PF wage ceiling, the graded PF damages under the EPF Scheme, 2026 and the ESI transition on 20 November 2026. For what each law requires and who it applies to, see our payroll compliance guide and checklist.
What is a payroll compliance calendar?
A compliance calendar is a dated list of every filing, payment and return an organisation has to complete, arranged by due date. A payroll compliance calendar is the part that runs through salary: wage payment, provident fund, ESI, tax deducted at source, professional tax, labour welfare fund, bonus and the annual labour returns. It is different from a company-law or listing calendar (such as the one stock exchanges publish for listed companies), which covers board meetings, results and corporate filings.
Use the calendar in three layers: the monthly dates that repeat, the quarterly and half-yearly returns, and the annual and one-off dates for this year.
Monthly payroll due dates
| Due date | What | Law and detail |
|---|---|---|
| Before the end of the 7th | Pay monthly wages | Code on Wages, 2019: monthly wages before the expiry of the 7th day of the next month |
| 7th | Deposit TDS on salary for the previous month | Income-tax Act, 2025 and Rules, 2026; March deductions by 30 April (non-government deductors). TDS for March 2026, due 30 April 2026, fell under the 1961 Act and 1962 Rules |
| 10th | Professional tax: Telangana, Andhra Pradesh | State PT Acts |
| 15th | PF: file the ECR and pay the challan | EPF Scheme, 2026: within 15 days of month-end (EPFO revamped ECR); see our PF challan guide |
| 15th | ESI: file and pay the monthly contribution | Within 15 days of month-end (ESIC); see our ESIC challan guide |
| 15th | Professional tax: Maharashtra (monthly filers), Gujarat | Maharashtra moved to the 15th by its notification of 28 February 2026 |
| 20th | Professional tax: Karnataka | Karnataka PT Act |
| 21st | Professional tax: West Bengal | New West Bengal slabs from 1 October 2026 |
PT rules, slabs and other states are in our professional tax guide. Odisha repealed professional tax from 1 April 2026, so Odisha payrolls no longer deduct it.
Quarterly and half-yearly returns
| Return | Period | Due date |
|---|---|---|
| TDS statement on salary, Form 138 (formerly 24Q) | Apr–Jun / Jul–Sep / Oct–Dec / Jan–Mar | 31 Jul 2026 / 31 Oct 2026 / 31 Jan 2027 / 31 May 2027 |
| ESI return of contribution | Apr–Sep / Oct–Mar | 11 Nov 2026 / 12 May 2027 (under the 1950 regulations; may change when the ESI Regulations, 2026 are notified) |
| Professional tax, Tamil Nadu (half-yearly) | Apr–Sep / Oct–Mar | 30 Sep 2026 / 31 Mar 2027 |
| Professional tax, Kerala (half-yearly) | Apr–Sep / Oct–Mar | 31 Aug 2026 / end Feb 2027 |
| Labour welfare fund (most states) | Jan–Jun / Jul–Dec | 15 Jul 2026 / 15 Jan 2027 |
The quarterly TDS statement was renamed with the Income-tax Act, 2025: salary TDS is now reported in Form 138 from tax year 2026-27, and the annual certificate to employees is Form 130, first due by 15 June 2027. The fourth-quarter statement for 2025-26, due 31 May 2026, was still filed in Form 24Q. See our Form 138 guide.
Labour welfare fund due dates by state
| State | Due date |
|---|---|
| Maharashtra, Gujarat, Delhi, Madhya Pradesh, Chhattisgarh, West Bengal, Odisha, Kerala (factories, plantations) | 15 July and 15 January |
| Goa | 31 July and 31 January |
| Karnataka | 15 January (employees on the register on 31 December) |
| Andhra Pradesh, Telangana, Tamil Nadu | 31 January |
| Punjab, Chandigarh | 15 October and 15 April |
| Haryana | Monthly |
| Kerala (shops and commercial establishments) | 5th of the next month |
Rates and deduction months for each state are in our labour welfare fund calculator, which was checked in October 2026.
Month-by-month calendar for 2026-27
The monthly dates above (salary and TDS by the 7th, PF and ESI by the 15th, PT by state) apply in every month and are not repeated below; this table lists the other dated items.
| Month | Key dates |
|---|---|
| April 2026 | 1 Apr: Odisha PT repealed. 15 Apr: LWF (Punjab, Chandigarh). 30 Apr: TDS for March 2026; Karnataka PT enrolment; West Bengal annual PT return. |
| May 2026 | 8 May: Central Rules under the four Labour Codes notified. 12 May: ESI return (Oct 2025–Mar 2026). 31 May: Form 24Q for Jan–Mar 2026. |
| June 2026 | 15 Jun: Form 16 for 2025-26; Maharashtra PT enrolment (PTEC). 29 Jun: EPF Scheme, 2026 in force; VISHWAS, 2026 opens. |
| July 2026 | 15 Jul: LWF for Jan–Jun. 31 Jul: first Form 138 (Apr–Jun); LWF (Goa); West Bengal PT enrolment. |
| August 2026 | 31 Aug: Kerala PT (first half). |
| September 2026 | 17 Sep: PF wage ceiling raised to ₹25,000. 30 Sep: Tamil Nadu PT (first half). |
| October 2026 | 1 Oct: new West Bengal PT slabs. 15 Oct: LWF (Punjab, Chandigarh). 31 Oct: PF for September 2026 (extended from 15 Oct); Form 138 (Jul–Sep). |
| November 2026 | 8 Nov: deadline for central-sphere establishments to update registration on Shram Suvidha. 11 Nov: ESI return (Apr–Sep 2026). 15 Nov (Sunday): PF and ESI for October. 20 Nov: last day the old ESI regulations are saved. 30 Nov: statutory bonus for 2025-26. |
| December 2026 | 28 Dec: EPFO's VISHWAS, 2026 settlement window closes. 31 Dec: ESIC's New Amnesty Scheme, 2025 closes; LWF register date for many states. |
| January 2027 | 15 Jan: LWF for Jul–Dec; Karnataka LWF. 31 Jan: Form 138 (Oct–Dec); LWF (Goa, Andhra Pradesh, Telangana, Tamil Nadu). |
| February 2027 | End Feb: Kerala PT (second half). 28 Feb: unified annual return for calendar year 2026 in Form XVII (OSH Central Rules) and Form XXIII (gratuity and maternity, Social Security Central Rules). |
| March 2027 | 15 Mar: Maharashtra PT for annual filers. 31 Mar: Tamil Nadu PT (second half); collect employees' Form 124 proofs for final TDS. |
| April 2027 | 15 Apr: LWF (Punjab, Chandigarh). 30 Apr: TDS for March 2027; Karnataka PT enrolment; West Bengal annual PT return. |
| May 2027 | 12 May: ESI return (Oct 2026–Mar 2027), subject to the new ESI regulations. 31 May: Form 138 (Jan–Mar 2027). |
| June 2027 | 15 Jun: first Form 130 to employees for tax year 2026-27; Maharashtra PTEC. |
Annual and event-based dates
- Statutory bonus: within eight months of the end of the accounting year, so 30 November 2026 for 2025-26, for establishments covered by the bonus chapter of the Code on Wages (20 or more employees); see the bonus calculator.
- Unified annual return: Form XVII under the OSH (Central) Rules, 2026 reaches the Inspector-cum-Facilitator electronically by the last day of February for the previous calendar year, and establishments covered by the gratuity and maternity chapters file Form XXIII under the Social Security (Central) Rules, 2026 by the same date. These are the central rules; state rules can differ. Our Central Rules 2026 guide lists the forms (iPleaders summary of the OSH rules).
- Full and final settlement: wages within two working days of resignation, removal, dismissal or retrenchment under the Code on Wages; gratuity within 30 days of becoming payable (see our gratuity guide).
- New joiners: register with ESIC from day one where applicable and generate or link the UAN before the first ECR.
What changed in the 2026-27 calendar
- New TDS forms: Form 138 replaces Form 24Q, Form 130 replaces Form 16, and Form 124 replaces Form 12BB under the Income-tax Act, 2025.
- PF: the EPF Scheme, 2026 took effect on 29 June 2026; the PF wage ceiling rose to ₹25,000 from 17 September 2026; and under that Scheme late-payment damages are graded by the length of delay at 0.25%, 0.50% or 1% of arrears a month (a flat 1% a month applied from June 2024 under the old Scheme). Separately, VISHWAS, 2026 lets employers settle disputed pre-June 2024 damages until 28 December 2026.
- ESI: the ESI (General) Regulations, 1950, which set the 15-day due date and the 42-day return, are saved only to 20 November 2026; draft 2026 regulations keep the 15th but were not final as of 14 November 2026.
- States: Maharashtra PT moved to the 15th, West Bengal PT slabs changed from 1 October 2026, and Odisha repealed PT from 1 April 2026.
- Labour Codes: the Central Rules took effect on 8 May 2026, bringing the unified annual return and the six-month registration update that ended on 8 November 2026.
Compliance calendar template: columns to keep
If you keep the calendar in Excel or Google Sheets, one row per obligation per month works better than one row per month. Useful columns are:
| Column | Example |
|---|---|
| Obligation and law | PF challan, EPF Scheme, 2026 |
| Period covered | Wage month October 2026 |
| Legal due date and internal due date | 15 Nov 2026; 12 Nov 2026 |
| State or branch | Maharashtra, Pune unit |
| Owner and backup | Payroll executive; finance manager |
| Status, date done, proof | Paid 12 Nov; TRRN and receipt saved |
How to use this calendar
- Copy the monthly table into your payroll checklist and add only your states' PT and LWF rows.
- Add an owner and a backup for each line, and set the internal deadline two working days before the legal date.
- Check the month's extensions on the EPFO, ESIC and income-tax portals on the 1st of each month.
- Keep proof: challans, receipts and acknowledgements filed by month, which also supports the income-tax deduction for PF and ESI.
- Review each April and rebuild the calendar for the new financial year; HR Calcy refreshes this page every year.
Related reading: Payroll compliance guide · Payroll process · PF challan · ESIC challan · TDS on salary calculator · PT calculator
Turn the calendar into a working routine. The Practical Payroll Management e-Book covers PF, ESI, PT, TDS and the Labour Codes with worked examples and monthly checklists.
Frequently asked questions
What is a compliance calendar?
A compliance calendar is a dated list of every filing, payment and return an organisation must complete in a year, arranged by due date, with the law it comes from and who is responsible. A payroll compliance calendar covers the employment taxes and contributions: salary payment, PF, ESI, TDS, professional tax, labour welfare fund, bonus and the annual labour returns.
Where can I find the BSE compliance calendar?
BSE publishes a compliance calendar for listed companies on the Compliance Calendar page under the Corporates section of bseindia.com. It covers filings under the SEBI listing regulations, such as results and shareholding patterns, and is separate from payroll compliance, which every employer follows whether listed or not.
What are the PF and ESI due dates in 2026-27?
Both are due by the 15th of the month after the wage month: October 2026 wages by 15 November 2026, November wages by 15 December, and so on. EPFO sometimes extends a single month by circular, as it did for September 2026, which was moved to 31 October 2026.
When must statutory bonus for 2025-26 be paid?
Within eight months of the close of the accounting year. For a year ending 31 March 2026, that is by 30 November 2026, unless the appropriate government extends the period on the employer's application, or a dispute about the bonus is pending.
What if a payroll due date falls on a Sunday or holiday?
Do not assume it moves. PF, ESI and TDS payments can all be made online on a holiday, and extensions come only through a specific government circular. Plan to pay a working day early, especially where a bank route takes a day or two to credit.
Can I download this payroll compliance calendar?
Yes. Use your browser's print option and choose Save as PDF to keep a copy, or copy the tables into a spreadsheet and add your own state, branch and owner columns. Check the dates against official sources whenever a government extends a deadline.
Position as of 14 November 2026. Based on the Code on Wages, 2019, the Code on Social Security, 2020 and the Central Rules, 2026 under the Labour Codes, the EPF Scheme, 2026, the ESI (General) Regulations, 1950 (saved to 20 November 2026), the Income-tax Act, 2025 and Rules, 2026, and state professional tax and labour welfare fund laws. Governments extend dates from time to time; check the official portal before each deadline. General information, not legal or tax advice.