Year-end payroll compliance calendar: October 2026 to March 2027
Statutory 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.
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Shardhan Corporate Consultants LLPMarket entry, tax, compliance and managed finance services · since 2010
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Statutory changes as they happen, our analysis of what they mean for employers and foreign-owned businesses, practical guides and longer reads from our advisory team.
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Statutory 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.
Statutory 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.
West 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.
Karnataka 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.
The 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.
F&F under the Codes: wages in 2 working days, gratuity (5 yrs / 1 yr fixed-term, ₹20 lakh), ₹25 lakh leave-encashment exemption, notice recovery and TDS, with a worked example.
S.O. 5109(E) raises the EPF/EPS/EDLI wage ceiling from ₹15,000 to ₹25,000 from 17 Sep 2026. This note covers who is newly covered, the September split-month ECR, cost and employer actions.
From 4 Sep 2026 Karnataka S&CE registration lasts until closure, ending renewals. OSH-registered units with 10+ workers are exempt and penalties rise. Includes a Karnataka calendar.
Notifications of 25 Aug 2026, retrospective from 21 Nov 2025, keep bonus eligibility at ₹21,000/month and the calculation ceiling at ₹7,000 or the minimum wage. Pay 8.33–20% by 30 Nov; worked example.
New EPF, EPS and EDLI Schemes replaced the 1952/1995/1976 schemes from 1 Jul 2026. This covers the form map (Form VI for 5A, Form VII ECR), damages, EDLI and campaign deadlines.
What a Virtual CFO delivers for an Indian entity (MIS, compliance, treasury, investor and board reporting), the 2026 compliance calendar it runs, and the cost against an in-house CFO.
Every transfer pricing obligation for an India entity: accountant's report (3CEB, now Form 48), Local File, Master File, CbCR, methods, assessments and penalties, updated for 2026.
How a foreign national or company incorporates an Indian private limited company: FDI check, documents, DSC/DIN, SPICe+, FC-GPR, timeline, costs and post-incorporation steps.
GST for foreign-owned Indian entities: registration thresholds, the monthly filing calendar, LUT for zero-rated exports, e-invoicing, the 2025 rate rationalisation and common mistakes.
A practical FEMA and FDI primer for US investors: automatic vs government route, FC-GPR, the annual FLA return, pricing, dividend repatriation under the India–US treaty, and common violations.
Branch office vs subsidiary for foreign companies: tax (35% vs 22% plus dividend withholding), liability, activities, approvals and set-up time, with a total-tax comparison.
From 1 Apr 2026 salary TDS is under s.392 of the Income-tax Act 2025. Form 16 becomes 130, 24Q becomes 138, 12BB becomes 124. Covers slabs, rebate, marginal relief and HR changes.
All four Labour Codes apply from 21 Nov 2025 and final central rules from 8 May 2026. This covers the 50% wage rule with a worked salary example, fixed-term gratuity and the payroll changes.
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Our desks can review how a new rule affects your payroll, registrations or filings.
For recurring deadlines see the due-date calendar.