Due-date calendar अनुपालन कैलेंडर
Statutory due-date calendar
Employer due dates under the Labour Codes, the Income-tax Act 2025 and state laws. Check the notification before relying on items tagged Verify.
01 · FY 2026-27
The year on one board
Every month-specific and annual date for the financial year, placed by month. Pick a month to open it, or filter by law.
- PF
- ESI
- TDS & tax forms
- PT
- LWF
- Wages & bonus
- Returns & registers
- Today
The board is a visual summary. The table below lists every month-specific and annual date and follows the same month and law filters.
| Month | Date | Obligation |
|---|---|---|
| January | 15 Jan | Karnataka LWF: ₹50 + ₹100 per employee on the 31 Dec register, plus Form D. Quarterly fines and unpaid accumulations also due. |
| January | 15 Jan | LWF for the July–December half: Maharashtra (₹25 + ₹75), Delhi, West Bengal, Gujarat Verify |
| January | 30 Jan | Contractor half-yearly return for July–December: Form XVIII (central) / Form XXIV (Karnataka) |
| January | 31 Jan | Form 138 for Q3 (Oct–Dec) |
| January | 31 Jan | Karnataka S&CE combined annual return, Form U; Karnataka Minimum Wages annual return, Form III |
| January | 31 Jan | LWF: Tamil Nadu (₹20 + ₹40), Telangana (₹2 + ₹5) |
| February | 1 Feb | Karnataka Factories combined annual return, Form 20 |
| February | 15 Feb | Karnataka CLRA principal employer annual return, Form XXV Verify; wage-rate notices to the Inspector (Karnataka PW Rules) |
| February | 28/29 Feb | Unified annual return, Form XVII, OSH&WC (Central) Rules 2026, for the previous calendar year (central sphere; first due 28 Feb 2027) |
| February | End Feb | Kerala PT for the October–March half Verify. February PT in Karnataka and Maharashtra is ₹300. |
| March | 31 Mar | Tamil Nadu PT for the October–March half (Greater Chennai rates) |
| April | 1 Apr | Revised minimum-wage VDA takes effect (central sphere: 1 Apr and 1 Oct; Karnataka: 1 Apr) |
| April | 30 Apr | TDS deposit for March deductions |
| April | 30 Apr | Employment Information Return, Form XXVI, Code on Social Security Verify |
| May | 30 May | Karnataka PT annual return, Form 5 Verify |
| May | 31 May | Form 138 for Q4 (Jan–Mar) |
| June | 15 Jun | Form 130 (formerly Form 16) to employees. First Form 130 due 15 Jun 2027; FY 2025-26 still uses Form 16. |
| June | 30 Jun | LWF deduction month for the Jan–Jun half: Maharashtra, Delhi, West Bengal, Gujarat |
| July | 15 Jul | LWF for the January–June half: Maharashtra, Delhi, West Bengal. Karnataka Factories half-yearly return, Form 21. |
| July | 30 Jul | Contractor half-yearly return for January–June: Form XVIII (central) / Form XXIV (Karnataka) |
| July | 31 Jul | Form 138 for Q1 (Apr–Jun) |
| August | 31 Aug | Kerala PT for the April–September half Verify |
| September | 30 Sep | Tamil Nadu PT for the April–September half |
| October | 1 Oct | New ESI contribution period (Oct–Mar) begins, with a coverage re-test. Central VDA revision. |
| October | 15 Oct 2026 | September 2026 split-ceiling PF ECR: ₹15,000 for 1–16 Sep, ₹25,000 from 17 Sep |
| October | 31 Oct | Form 138 for Q2 (Jul–Sep). EPF Employees' Enrolment Campaign 2026 closes 31 Oct 2026. |
| November | 30 Nov | Statutory bonus deadline: 8 months from the close of an April–March accounting year |
| November | 20 Nov 2026 | One-year savings window for the ESI (General) Regulations 1950 ends. Watch ESIC circulars. |
| November | 1 Nov–1 Dec | Telangana S&E annual fee, payable without penalty in this window |
| December | Before 31 Dec | Karnataka: display the National & Festival Holidays list for the next year |
| December | 31 Dec | Register date for annual LWF (Karnataka, Tamil Nadu, Telangana) and a half-yearly LWF register date |
02 · Recurring
Recurring dates
The same dates repeat each month. The ruler shows where they fall; the table has the law and who it applies to.
| Day | Obligation | Law / form | Applies to |
|---|---|---|---|
| 7th | Pay monthly wages for the previous wage period | Code on Wages s.17 | All employers |
| 7th | Deposit TDS on salary deducted in the previous month (March deductions: by 30 Apr) | Income-tax Act 2025, s.392 | Employers deducting TDS |
| 7th | Pay contract labour within 7 days of the end of the wage period | OSH&WC (Central) Rules 2026, r.98 | Contractors (central sphere) |
| 10th | Contractor's monthly statement to the principal employer | EPF Scheme 2026, Form XI | Contractors |
| 10th | PT deposit and return | Telangana and Andhra Pradesh PT Acts; MP (within 10 days) | Employers in these states |
| 15th | PF contribution: ECR (Form VII) and TRRN payment | Code on Social Security; EPF Scheme 2026 | 20+ employees |
| 15th | ESI contribution for the previous month | Code on Social Security, Ch. IV | 10+ employees |
| 15th | International Workers monthly return | EPF Scheme 2026 | Employers of IWs |
| 15th | PT monthly return (Form 5) | Gujarat PT Act | Gujarat |
| 15th | LWF monthly (employee 0.2%, capped at ₹35; employer 2×) Verify | Punjab LWF Act as applied to Haryana | Haryana |
| 20th | PT deposit and statement, Form 5-A | Karnataka PT Act 1976 | Karnataka |
| 20th | Principal employer's monthly abstract of contract PF | EPF Scheme 2026, Form XII | Principal employers |
| 21st | PT deposit | West Bengal PT Act 1979 | West Bengal |
| Last day | PTRC monthly return if last year's liability was ₹1 lakh or more (otherwise annual) | Maharashtra PT Act 1975 | Maharashtra |
| Pay day | Issue wage slips | Code on Wages (Central) Rules, Form V; OSH Form XVI | All employers |
Countdown
Coming up आगामी
- Tamil Nadu PT for the April–September half
- New ESI contribution period (Oct–Mar) with coverage re-test; central VDA revision; West Bengal PT slabs Verify
- September wages; TDS on September salary (s.392)
- September PF ECR, split ceiling: ₹15,000 for 1–16 Sep, ₹25,000 from 17 Sep. ESI for September.
- Karnataka PT, Form 5-A
- Form 138 for Q2 (Jul–Sep). EPF Employees' Enrolment Campaign 2026 closes.
- One-year savings window for the ESI (General) Regulations 1950 ends
- Statutory bonus deadline for an April–March year
03 · Event-based
When something happens
These clocks start with an event, not a calendar date: an exit, a new hire, a new office, a complaint.
| Trigger | Deadline | Law |
|---|---|---|
| Exit: resignation, removal, dismissal, retrenchment | Pay wages due within 2 working days | Code on Wages s.17(2) |
| Gratuity becomes payable | Pay within 30 days; interest runs after that | Code on Social Security, Ch. V |
| New employee eligible for ESI | Register on or before the date of joining | SS (Central) Rules 2026, r.18 |
| Establishment becomes covered under the OSH Code | Form I within 60 days; certificate within 7 days or deemed | OSH Code s.3 |
| New shop or office opens in Karnataka | S&CE Form A within 30 days of starting work | Karnataka S&CE Act 1961 |
| Start employing staff in Karnataka | PT registration, Form 1, within 30 days | Karnataka PT Act 1976 |
| Change in EPF ownership particulars | Form VI within 15 days | EPF Scheme 2026 |
| Retrenchment | Worker Re-skilling Fund transfer within 10 days | IR (Central) Rules 2026, r.37 |
| POSH complaint | Inquiry within 90 days; report within 10 days; employer action within 60 days of the report | POSH Act ss.11, 13 |
| Contractor licence expiry (central) | Renew 30–90 days before expiry, Form XXI | OSH&WC (Central) Rules 2026 |
Never miss a date
The SharDhan Compliance Portal tracks these dates for each of your establishments, with status and documents.