How to use this calendar
The dates are statutory due dates as on 27 September 2026. Where a due date falls on a holiday, portals usually accept filing on the next working day. Do not plan on that. States are named where the obligation is state-specific. (verify) marks dates where published sources differ.
Every month (October 2026 – March 2027)
| Day | Obligation | Applies to |
|---|
| 7th | Pay the previous month's wages (Code on Wages s.17). Deposit TDS on salary (s.392) | All employers |
| 7th | Contractors pay contract labour within 7 days of the wage period's end | Contractors |
| 10th | Contractor's statement to principal employer (EPF Form XI). PT: Telangana, Andhra Pradesh. PT: Madhya Pradesh (within 10 days) | As stated |
| 15th | PF ECR (Form VII) and payment. ESI contribution. International workers return. Gujarat PT (Form 5). Haryana LWF (verify) | As stated |
| 20th | Karnataka PT (Form 5-A). Principal employer's PF abstract (Form XII) | As stated |
| 21st | West Bengal PT | West Bengal |
| Last day | Maharashtra PTRC monthly return, where prior-year liability was ₹1 lakh or more | Maharashtra |
| Pay day | Wage slips (Form V) | All employers |
| Exit + 2 working days | Full & final wages | All employers |
October 2026
| Date | What | Notes |
|---|
| 1 Oct | New ESI contribution period (Oct–Mar) starts. Re-test coverage on regular wages, excluding overtime | Exit employees above ₹21,000 (₹25,000 PwD) |
| 1 Oct | West Bengal PT new slabs apply to October wages (nil up to ₹20,000; ₹208 above ₹1 lakh) (verify) | West Bengal |
| 1 Oct | Central-sphere minimum wage VDA revision. Check state VDA notifications | Central sphere |
| 15 Oct | September 2026 split-ceiling ECR: ₹15,000 for 1–16 Sep, ₹25,000 for 17–30 Sep. One ECR | All PF establishments |
| 15 Oct | Punjab / Chandigarh LWF half-yearly deposit (Apr–Sep) | Punjab, Chandigarh |
| 31 Oct | Form 138 for Q2 (Jul–Sep). Form 140 (non-salary TDS) for Q2 | All deductors |
| 31 Oct | Employees' Enrolment Campaign 2026 closes | EPF |
| 31 Oct | FY 2025-26 transfer pricing accountant's report (Form 3CEB, under the 1961 Act) | Companies with international transactions |
November 2026
| Date | What | Notes |
|---|
| 1 Nov – 1 Dec | Telangana S&E annual fee, payable without penalty | Telangana |
| ~11 Nov | ESI half-yearly return for Apr–Sep (legacy Form 5, 42 days after period end) (verify: largely generated from monthly online filing) | ESI |
| 20 Nov | End of the Social Security Code's s.164 savings window. The ESI (General) Regulations 1950 and other legacy instruments lapse unless replaced | Watch ESIC/EPFO circulars |
| 30 Nov | Statutory bonus for FY 2025-26 (April–March years): 8.33%–20%, eligibility up to ₹21,000 | Bonus-covered establishments |
| 30 Nov | Bihar PT annual return (PT-VIII) | Bihar |
| 30 Nov | Master File (Form 3CEAA) for FY 2025-26 | Multinational group entities |
December 2026
| Date | What | Notes |
|---|
| December payroll | Deduct LWF for the Jul–Dec half: Maharashtra (₹25 + ₹75), Delhi, West Bengal, Gujarat, MP, Chhattisgarh, Goa, Odisha. Deduct annual LWF: Karnataka (₹50 + ₹100), Tamil Nadu (₹20 + ₹40), Telangana, Andhra Pradesh | Register date 31 Dec |
| Before 31 Dec | Display the National & Festival Holidays list for 2027 | Karnataka and other states with N&FH laws |
| 31 Dec | Headcount on this date decides annual and half-yearly LWF | LWF states |
| ~31 Dec | VISHWAS 2026 (PF damages settlement) initial six-month window ends (extendable) | EPF |
| December / January | Collect Form 124 proofs from old-regime employees and true-up TDS for Q4 | All employers |
January 2027
| Date | What | Notes |
|---|
| 15 Jan | LWF for Jul–Dec: Maharashtra, Delhi (Form A), West Bengal, MP, Chhattisgarh, Gujarat (some sources say 31 Jan) | LWF states |
| 15 Jan | Karnataka LWF: ₹150 per employee on the 31 Dec register, with Form D. First year for 10–49 person establishments | Karnataka |
| 30 Jan | Contractor half-yearly return for Jul–Dec: Form XVIII (central) / Form XXIV (Karnataka) | Contractors |
| 31 Jan | Form 138 for Q3 (Oct–Dec) | All deductors |
| 31 Jan | Karnataka Form U (S&CE combined annual return). Karnataka Minimum Wages Form III | Karnataka |
| 31 Jan | LWF: Tamil Nadu, Telangana, Andhra Pradesh (annual). Goa (Jul–Dec) | As stated |
| 31 Jan | POSH Internal Committee annual report (common practice; varies by district) | 10+ employees |
February 2027
| Date | What | Notes |
|---|
| 1 Feb | Karnataka Factories combined annual return (Form 20) | Karnataka factories |
| February payroll | PT ₹300 in Karnataka (₹25,000+) and Maharashtra | Karnataka, Maharashtra |
| 15 Feb | Karnataka CLRA principal-employer annual return (Form XXV) (verify) | Karnataka |
| 28 Feb | First unified annual return for calendar year 2026 on Shram Suvidha. The OSH&WC (Central) Rules call it Form XVII; the SS (Central) Rules call it Form XXIII | Central-sphere establishments |
| End Feb | Kerala PT for the Oct–Mar half (verify) | Kerala |
March 2027
| Date | What | Notes |
|---|
| March payroll | Final TDS true-up for Tax Year 2026-27 (new-regime rebate and marginal relief around ₹12 lakh) | All employers |
| March payroll | MP PT 12th-month top-up (₹174 / ₹212) | Madhya Pradesh |
| 30–31 Mar | Manipur PT annual. Maharashtra PTRC annual return (liability below ₹1 lakh) | As stated |
| 31 Mar | Tamil Nadu PT for the Oct–Mar half (Greater Chennai rates) | Tamil Nadu |
| 31 Mar | Year-end: gratuity and leave actuarial data cut-off. Check fixed-term staff who have crossed 1 year | All employers |
Looking ahead.
- 1 Apr 2027: new ESI period and state VDA revisions.
- 30 Apr 2027: March TDS due. Employment Information Return (Form XXVI) (verify).
- 31 May 2027: Form 138 Q4.
- 15 Jun 2027: first Form 130 certificates.
What employers should do now
- To do: Freeze the September split-month ECR logic and file by 15 Oct.
- To do: Run the 1 Oct ESI re-test, and load the West Bengal slabs for October wages.
- To do: Reconcile Q2 challans before filing Form 138 by 31 Oct.
- To do: Close the bonus computation (and your choice of minimum-wage reference) by early November, so you can pay by 30 Nov.
- To do: Register newly covered Karnataka establishments for LWF before December payroll.
- To do: Assign an owner for the first unified annual return (28 Feb 2027).
Effective dates at a glance
| Date | Event |
|---|
| 1 Oct 2026 | ESI period Oct–Mar; WB PT slabs |
| 15 Oct 2026 | September split ECR |
| 31 Oct 2026 | Form 138 Q2; Enrolment Campaign ends |
| 20 Nov 2026 | Code s.164 savings window ends |
| 30 Nov 2026 | Statutory bonus |
| 15 Jan 2027 | LWF half-year and Karnataka annual |
| 31 Jan 2027 | Form 138 Q3; Karnataka Form U |
| 28 Feb 2027 | First unified annual return |
| 31 Mar 2027 | Tax Year 2026-27 ends |
Status note (verify: true). Most dates are high confidence. Items marked (verify) rest on conflicting or secondary sources: West Bengal PT, the Gujarat and Haryana LWF due days, Kerala PT, the Karnataka Form XXV date, the ESI half-yearly return and Form XXVI.
General information, not legal advice. Last reviewed 27 Sep 2026.
