Labour Law Compliance Calendar
PF, ESI, professional tax, labour welfare fund and contract labour deadlines.
The Labour Law Compliance Calendar lists recurring statutory deadlines for employers, covering PF, ESI, TDS on salaries, professional tax, labour welfare fund, bonus, gratuity and statutory returns, with state items shown for Delhi. Missing these can trigger interest, damages and prosecution risk. It is for employers, HR teams and payroll administrators who want a single view of recurring labour law due dates.
Use the Labour Law Compliance Calendar
Recurring statutory compliance deadlines for employers - PF, ESI, TDS on salaries, professional tax, labour welfare fund, bonus, gratuity and statutory returns (state items shown for Delhi). Missing these triggers automatic interest, damages and prosecution risk.
| Compliance | Due Date | Frequency | Penalty for delay |
|---|---|---|---|
| PF deposit (ECR + challan) | 15th of following month | Monthly | Interest 12% p.a. + damages (1% of arrears per month since 15 Jun 2024; check the EPF Scheme, 2026) |
| ESI contribution | 15th of following month | Monthly | Interest 12% p.a. + graded damages (5% to 25% p.a. by length of delay) |
| PF Annual Return (Form 3A / 6A) | 30 April | Annual | Penalty / late fee under the EPF Scheme |
| ESI Half-yearly Return of Contributions | 11 November / 12 May (42 days after 30 Sep / 31 Mar) | Half-yearly | As per ESI regulations |
| TDS on salary deposit | 7th of following month (30 April for March); Sec 192, Sec 392 from Tax Year 2026-27 | Monthly | Interest 1.5% p.m. from deduction |
| TDS Return Q4 (Form 24Q) | 31 May (Form 24Q for FY 2025-26; Form 138 for Tax Year 2026-27, due 31 May 2027) | Annual | Late fee Rs 200/day |
| Form 16 issuance to employees | 15 June (Form 16 for FY 2025-26; Form 130 for Tax Year 2026-27, due 15 June 2027) | Annual | Rs 100/day per employee |
| Professional Tax payment | Not levied in Delhi; state-specific elsewhere (e.g. Maharashtra: last day of month; Karnataka: 20th of following month; Tamil Nadu: half-yearly) | Monthly | State-specific |
| Delhi Labour Welfare Fund contribution | Half-yearly for June and December; deposit / return by 15 July and 15 January | Half-yearly | As per Delhi Labour Welfare Fund Act, 1997 |
| Bonus payment (s.39, Code on Wages) | Within 8 months of FY end (i.e. by 30 Nov) | Annual | Fine up to Rs 50,000 (s.54 Code on Wages); repeat offence: imprisonment up to 3 months and / or fine up to Rs 1 lakh |
| Gratuity payment | Within 30 days of becoming payable | Event | Interest 10% p.a. on delayed payment |
| Leave with wages records | Maintain ongoing | Ongoing | OSH Code penalty |
| Annual Return under OSH Code (Form XVII, Central Rules) | Last day of February (for previous calendar year); state rules may differ | Annual | OSH Code penalty |
| Delhi Shops & Establishments registration | One-time; renewal abolished (Amendment Rules, 9 Dec 2025) | Event | As per Delhi Shops & Establishments Act, 1954 |
Critical monthly cycle (most common defaults):
- 7th: TDS on salary (Sec 192; Sec 392 of the Income-tax Act, 2025 for Tax Year 2026-27) deposited to government via Challan ITNS 281.
- 15th: PF deposit (ECR via EPFO unified portal) + ESI deposit (ESIC portal). Late deposit = 12% p.a. interest + damages on PF (1% of arrears per month since 15 June 2024); 12% p.a. interest + graded damages (5% to 25% p.a.) on ESI.
- Professional Tax: Not levied in Delhi. Elsewhere it varies by state - e.g. Maharashtra by the last day of the month (monthly payers), Karnataka by the 20th of the following month, Tamil Nadu half-yearly.
Annual cycle:
- 15 January / 15 July: Delhi Labour Welfare Fund contributions for the half-years ending 31 December / 30 June.
- Last day of February: Annual return under the OSH (Central) Rules, 2026 (Form XVII) for the previous calendar year; state rules may differ.
- 30 April: MSME-1 (half-yearly Oct-Mar); PF Annual Return (Form 3A / 6A).
- 12 May / 11 November: ESI half-yearly Return of Contributions (within 42 days of 31 March / 30 September).
- 31 May: TDS Return Q4 (Form 24Q for FY 2025-26, due 31 May 2026; Form 138 for Tax Year 2026-27, due 31 May 2027).
- 15 June: Issue salary TDS certificates to all employees (Form 16 for FY 2025-26, by 15 June 2026; Form 130 for Tax Year 2026-27, by 15 June 2027).
- 31 October: MSME-1 (half-yearly Apr-Sep).
- 30 November: Statutory bonus payment (within 8 months of FY end, s.39 Code on Wages).
- Delhi Shops & Establishments registration: one-time; renewal was abolished by the Delhi Shops and Establishments (Amendment) Rules, 2025 (9 December 2025).
Late PF / ESI consequences:
- PF: Interest 12% p.a. from due date + damages of 1% of arrears per month or part (para 32A as amended by G.S.R. 327(E), 14 June 2024; the old 5%-25% p.a. scale no longer applies). The EPF Scheme, 2026 (G.S.R. 525(E), 29 June 2026) also deals with damages - check it for defaults after its commencement.
- ESI: Interest 12% p.a. from due date + graded damages of 5% (delay up to 2 months), 10% (2-4 months), 15% (4-6 months) and 25% p.a. (above 6 months), capped at the amount of arrears.
- Criminal prosecution: Wilful default, especially failure to deposit contributions deducted from employees' wages, can lead to prosecution under the Code on Social Security, 2020, which replaced the EPF and ESI Acts. Persons in charge of the business can be held liable.
- Deduction without deposit: Section 36(1)(va) and Section 43B of the Income-tax Act, 1961 (corresponding provisions of the Income-tax Act, 2025 from tax year 2026-27) - if employee's contribution to PF / ESI is deducted but not deposited by due date, the amount is treated as the employer's income (no deduction allowed even if paid later).
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What is the due date for PF and ESI payment?
PF and ESI contributions for a month are due by the 15th of the following month, PF through the EPFO unified portal and ESI through the ESIC portal. Late PF attracts interest at 12% a year plus damages, which have been 1% of the arrears per month since 15 June 2024, and late ESI attracts interest at 12% a year plus graded damages of 5% to 25% a year depending on the delay.
What happens if PF deducted from salary is deposited late?
Besides interest and damages, if the employee's PF or ESI contribution is deducted from salary but not deposited by the due date, Section 36(1)(va) read with Section 43B of the Income-tax Act, 1961 (and the corresponding provisions of the Income-tax Act, 2025) treats it as the employer's income, and no deduction is allowed even if it is paid later. Wilful default can also lead to prosecution.
How do I use the labour law due date calendar?
The calendar lists recurring employer compliances such as PF, ESI, TDS on salary, professional tax, Delhi labour welfare fund, bonus, gratuity and statutory returns, with the due date, frequency and penalty for delay for each. Use the filters to view monthly, half-yearly, annual or event-based items. Delhi does not levy professional tax; in other states the dates vary, so check your state's rules.
Due in the next 30 days
Labour- ESI Half-yearly Return of Contributions (Apr–Sep 2026)
- PF deposit (ECR + challan) for October
- ESI contribution for October
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.