Tools & references अनुपालन
Compliance desk
Employer due dates, statutory rates and plain-language explainers under the Labour Codes, the Income-tax Act 2025 and state laws.
- Acts and rule-sets
- 249
- Forms, registers, returns and notices
- 1,840
- Central Acts (364 forms)
- 39
- States and UTs (210 Acts, 1,476 forms)
- 36
01 · Tools
Tools and references
Five working tools, kept to one as-on date, plus the portal where we run your compliance.
Next on the calendar
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
02 · Changes
What's new, in full नवीनतम
Each change with its effective date, newest first. Items tagged Verify are pending the gazette text.
West Bengal PT new slab schedule: nil up to ₹20,000/month; new top slab of ₹208 above ₹1,00,000. Verify
EPF/EPS/EDLI wage ceiling rises from ₹15,000 to ₹25,000 (S.O. 5109(E)). The September 2026 ECR, due 15 Oct, is a split month.
Karnataka S&CE (Amendment) Act 2026: registration valid until closure, renewal abolished; 10+ worker establishments registered under the OSH Code exempt from separate registration.
Bonus thresholds re-notified under the Code on Wages (S.O. 4710(E)), retrospective from 21 Nov 2025: eligibility ₹21,000/month; calculation ceiling ₹7,000 or minimum wage, whichever is higher.
EPF Scheme 2026, EPS 2026 and EDLI Scheme 2026 in force. ECR is now Form VII; Form 5A replaced by Form VI.
Final Central Rules notified under all four Codes, starting with the Code on Wages (Central) Rules 2026, G.S.R. 343(E).
Income-tax Act 2025 replaces the 1961 Act. Salary TDS moves to s.392; Form 16 → Form 130, 24Q → Form 138, 12BB → Form 124.
Odisha abolishes Professional Tax (Ordinance 02 of 2026). Do not deduct PT from April 2026 wages.
Karnataka LWF (Amendment) Act 2025: coverage lowered to 10 or more persons. First contribution for CY 2026 due by 15 Jan 2027.
All four Labour Codes in force, replacing the Factories, ID, EPF, ESI, Minimum Wages and other Acts (PIB).
03 · Analysis
Latest analysis
What the changes mean for payroll and HR, from our advisory specialists.
- Guide Year-end payroll compliance calendar: October 2026 to March 2027 VerifyStatutory deadlines for Oct 2026 to Mar 2027: split-month PF ECR, ESI re-test, Form 138, bonus by 30 Nov, LWF, PT (West Bengal, Karnataka) and the first unified annual return.
- Analysis Professional Tax in 2026: West Bengal's new slabs, Odisha's abolition, Karnataka's ₹300 February and a state table VerifyWest Bengal adopts new PT slabs from 1 Oct 2026 (nil up to ₹20,000), Odisha abolished PT from 1 Apr 2026, and Karnataka charges ₹300 in February. This note includes a state-by-state table for payroll.
- Analysis Labour Welfare Fund 2026 roundup: Karnataka at 10+ employees, Haryana's ₹35 cap, Maharashtra ₹25/₹75 and state due dates VerifyKarnataka LWF covers 10+ persons from 7 Jan 2026, Haryana's cap is ₹35 from 1 Jan 2026, and Maharashtra has charged ₹25/₹75 since June 2024. Due months for major states.
- Guide ESI in 2026: ₹21,000 / ₹25,000 ceilings, contribution periods, continuation, rounding and registration on day one VerifyThe ESI ceiling stays at ₹21,000 (₹25,000 PwD). This guide covers contribution periods, mid-period continuation, rounding, the ₹176/day exemption and day-one registration.
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