Last Updated on September 4, 2026 by Abhijit Divekar
A statutory compliance calendar is the single easiest way for an Indian SME to avoid PF, ESIC, TDS, and state-level penalties. Also, most compliance failures are not knowledge gaps, they are calendar gaps.
Below is the consolidated statutory compliance calendar we maintain internally at HRTailor for every client. Therefore, you can bookmark it, print it, or subscribe to have it delivered as a monthly reminder.
Financial year covered: April 2026, March 2027
Applies to: Any establishment with 10+ employees under most acts; some obligations trigger at 1 employee.
Monthly Statutory Compliance Calendar (Same Every Month)
| Deadline | Filing | Applies To |
|---|---|---|
| 7th of every month | TDS deposit for previous month (Section 200) | All employers deducting TDS |
| 15th of every month | PF ECR & payment for previous month | Establishments with 20+ employees (or covered voluntarily) |
| 15th of every month | ESIC contribution & return for previous month | Establishments in notified areas, employees earning ≤ ₹21,000 |
| 21st of most months | PT (Professional Tax), deposit + return | Employers in PT states (see state table below) |
| Last day of month | Shops & Establishments monthly filings (state-dependent) | Registered establishments |
Quarterly Deadlines
| Quarter | Deadline | Filing |
|---|---|---|
| Q1 (Apr, Jun) | 31 July 2026 | Form 24Q, Salary TDS return |
| Q2 (Jul, Sep) | 31 October 2026 | Form 24Q, Salary TDS return |
| Q3 (Oct, Dec) | 31 January 2027 | Form 24Q, Salary TDS return |
| Q4 (Jan, Mar) | 31 May 2027 | Form 24Q, Salary TDS return (final) |
| 15 days after quarter-end | Form 27EQ if TCS is applicable |
Half-Yearly Deadlines
| Period | Deadline | Filing |
|---|---|---|
| April, September | 12 November 2026 | ESIC half-yearly return (Form 6) |
| October, March | 12 May 2027 | ESIC half-yearly return (Form 6) |
| ESIC contribution period 1 | Starts 1 April 2026 | Coverage re-assessment for all employees |
| ESIC contribution period 2 | Starts 1 October 2026 | Coverage re-assessment for all employees |
Annual Deadlines (2026 to 27)
| Deadline | Filing | Notes |
|---|---|---|
| 30 April 2026 | Bonus payment (if book closure was 31 March) | Payable under Payment of Bonus Act within 8 months of accounting year-end |
| 15 June 2026 | Form 16 issue to employees | Salary TDS certificate for FY 2025 to 26 |
| 31 July 2026 | Employee ITR (Form 16 must be issued before) | Client-facing but employer must have delivered Form 16 |
| 30 September 2026 | Statutory audit of company accounts (if applicable) | Companies Act |
| Annual PF reconciliation (internal) | Separate Form 3A/6A no longer required, merged into monthly ECR since April 2012 | |
| 31 January 2027 | LWF annual return (varies by state) | See state table |
| 21 Apr 2026 / 21 Jan 2027 | Maharashtra LWF (bi-annual) | Employer + employee contribution |
| 31 March 2027 | Investment proof submission window closes | Employees must submit for exemption in Form 16 |
State-Wise Professional Tax (PT) Deadlines
| State | PT Applicable | Deadline |
|---|---|---|
| Maharashtra | Yes | End of following month (monthly filers); quarterly/annual if lower slab |
| Karnataka | Yes | 20th of following month |
| Tamil Nadu | Yes | Half-yearly, 30 Sep / 31 Mar |
| Andhra Pradesh | Yes | 10th of following month |
| Telangana | Yes | 10th of following month |
| West Bengal | Yes | 21st of following month |
| Gujarat | Yes | 15th of following month |
| Kerala | Yes | Half-yearly, 31 Aug / 28 Feb |
| Odisha | No | Repealed with effect from 1 April 2026 |
| Madhya Pradesh | Yes | 10th of following month |
| Punjab | Yes | Monthly by 15th |
| Bihar | Yes | Annual, by 15 November (assessed on annual income) |
| Jharkhand | Yes | 15th of following month |
| Assam | Yes | 28th of following month |
| Meghalaya | Yes | 28th of following month |
| Delhi | No | |
| Uttar Pradesh | No | |
| Haryana | No | |
| Rajasthan | No |
State-Wise Labour Welfare Fund (LWF) Deadlines
| State | Frequency | Deadline |
|---|---|---|
| Maharashtra | Bi-annual | 30 Jan / 30 Jul |
| Karnataka | Annual | 15 Jan |
| Tamil Nadu | Annual | 31 Jan |
| Gujarat | Bi-annual | 15 Jan / 15 Jul |
| Delhi | Bi-annual | 15 Jan / 15 Jul |
| West Bengal | Bi-annual | 15 Jan / 15 Jul |
| Kerala | Monthly | 5th of following month |
| Andhra Pradesh | Annual | 31 Jan |
| Telangana | Annual | 31 Jan |
| Madhya Pradesh | Bi-annual | 15 Jan / 15 Jul |
| Odisha | Bi-annual | 30 Jan / 30 Jul |
| Punjab | Bi-annual | 15 Apr / 15 Oct |
Every other state, check separately; LWF is one of the most inconsistent state-level filings in India.
Labour Law Filings (Selected)
| Filing | Frequency | Deadline |
|---|---|---|
| Return under Minimum Wages Act | Annual | Varies by state (usually Jan, Feb) |
| Return under Payment of Wages Act | Annual | Varies by state |
| Return under Contract Labour Act | Half-yearly | 15 Jul / 15 Jan |
| Employment Exchange (ER-I quarterly) | Quarterly | 30 days after quarter end |
| POSH annual report | Annual | Annually, aligned with calendar year (submitted to District Officer) |
| Maternity Benefit annual return | Annual | Varies by state |
What Triggers a Penalty (And How Much)
- PF late payment: 12% interest + damages up to 25% p.a. (Section 7Q + 14B)
- ESIC late payment: 12% interest p.a.
- TDS late deposit: 1.5% per month of delay
- TDS return filing late: ₹200 per day, capped at TDS amount
- PT late payment: 1.25%, 2% per month (state-specific)
- Shops Act non-renewal: ₹500, ₹5,000 (state-specific)
For a 50-employee SME, missing one PF deadline alone typically costs ₹8,000, ₹12,000. Missing three in a year erases the entire cost of outsourcing.
How We Use This Calendar Internally
Every one of these dates lives in our compliance calendar as a T-7, T-3, and T-0 alert for each client. The T-7 is the prep alert, T-3 is the internal check, T-0 is the deadline. No client of ours misses a filing because our system doesn’t rely on someone remembering.
Download the Printable Version
We’ve packaged this into a printable A3 wall calendar and a Google Calendar .ics file you can import to your team calendar.
Request the download → (reply with “compliance calendar” in your message)
Related:
Disclaimer: This calendar reflects central and state statutory rules as understood in July 2026. State rules change frequently, always confirm with your compliance partner before filing.
Related: Understand the full scope of compliance penalties in India before your next filing cycle so you can prioritise the highest-risk dates on this calendar.
What changed in 2026 - and what it means for a small company
Several things moved in 2026. Not all of them change what a 5–100 person company must do, and the difference matters.
The Central Rules were notified - but they may not be your rules
On 8 May 2026 the Ministry of Labour and Employment notified the Central Rules under all four Labour Codes.
Read the word “Central” carefully. These rules apply primarily where the central government is the appropriate authority - banking, insurance, telecommunications, mines, oilfields, air transport, railways, major ports and central public sector undertakings.
Most states have not yet finalised their own State Rules. If you are an ordinary private company in Maharashtra, Karnataka, Tamil Nadu or most other states, your day-to-day obligations continue to run on existing state rules until your state notifies its own. The deadlines in the calendar above are the ones that still govern you.
This is the single most misread point in 2026 compliance writing. A notification is not the same thing as an obligation that applies to you.
The EPF scheme was replaced
The EPF Scheme, 2026 came into force on 29 June 2026 and replaced the EPF Scheme, 1952, under the Code on Social Security, 2020. There was no transition period.
For payroll purposes the headline numbers did not move: contributions remain 12% employee and 12% employer, and the wage ceiling stays at Rs.15,000 per month. What changed is the machinery - mandatory electronic filing, online claim settlement, e-passbooks and tighter UAN integration.
A one-time PF enrolment window closes on 31 October 2026
The same scheme introduced the Employees’ Enrolment Campaign 2026, open from 1 July to 31 October 2026. It lets an employer declare staff who were left out of PF coverage between 1 April 2009 and 31 March 2026, with the employee’s share waived where it was never deducted and damages capped at a notional Rs.100 for the whole establishment.
The employee has to be alive and still working with you on the date of declaration - people who have already left cannot be covered.
Form 16 becomes Form 130
Under the Income-tax Act, 2025, the salary TDS certificate is renumbered from Form 16 to Form 130 with effect from tax year 2026–27. For FY 2025–26 you still issue Form 16 as normal. Form 130 is system-generated and must be issued through TRACES - it cannot be issued offline.
The 50% wage rule affects your salary structures
In force with the Labour Codes since 21 November 2025: wages - basic pay, dearness allowance and retaining allowance - must make up at least 50% of total remuneration. Where excluded allowances such as HRA and special allowance exceed that, the excess is added back into the wage base used for PF and gratuity.
If your salary structures still carry a 25–30% basic, this is the change most likely to increase your monthly cost.
Fixed-term staff now earn gratuity in one year
Under the Code on Social Security, a fixed-term employee becomes eligible for gratuity after one year of service, on a pro-rata basis, rather than the five years that applies to permanent staff. That changes the real cost of fixed-term hiring.
Position verified 24 August 2026 by the TMS compliance team. Statutory positions change - confirm before you file.
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