Labour Law Compliance Calendar
PF, ESI, professional tax, labour welfare fund and contract labour deadlines.
Recurring statutory compliance deadlines for employers - PF, ESI, TDS on salaries, professional tax, bonus, gratuity and statutory returns. 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 | Damages 5-25% p.a. + interest 12% p.a. |
| ESI contribution | 15th of following month | Monthly | Interest 12% p.a. + damages up to 100% |
| PF Annual Return (Form 5A / 12A) | 25 April | Annual | Damages |
| ESI Half-yearly Return | 11 May / 11 November | Half-yearly | As per ESI Act |
| TDS on salary deposit | 7th of following month | Monthly | Interest 1.5% p.m. from deduction |
| TDS Return Q4 (Form 24Q) | 31 May | Annual | 234E - Rs 200/day |
| Form 16 issuance to employees | 15 June | Annual | Rs 100/day per employee |
| Professional Tax monthly payment | State-specific (10th/15th) | Monthly | State-specific |
| Profession Tax Annual Return | State-specific | Annual | State-specific |
| Bonus payment (Sec 19, Payment of Bonus Act) | Within 8 months of FY end (i.e. by 30 Nov) | Annual | 6 months imprisonment / Rs 1,000 fine + recovery |
| Gratuity payment | Within 30 days of separation | Event | Interest 10% p.a. on delayed payment |
| Leave with wages records | Maintain ongoing | Ongoing | OSH Code penalty |
| Annual Return - Establishment | 15 February (varies by state) | Annual | State-specific |
Critical monthly cycle (most common defaults):
- 7th: TDS on salary (Sec 192) 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 of 5-25% on PF; 12% p.a. interest + up to 100% damages on ESI.
- State-specific (10th / 15th / 20th): Professional Tax deposit. Varies by state - Maharashtra 30th, Karnataka 20th, Tamil Nadu 30th.
Annual cycle:
- 30 April: MSME-1 (half-yearly Oct-Mar); PF Annual Return (Form 5A / 12A).
- 11 May / 11 November: ESI Half-yearly Return.
- 31 May: TDS Return Q4 (Form 24Q).
- 15 June: Issue Form 16 (now Form 130 from TY 2026-27) to all employees.
- 30 November: Statutory bonus payment (within 8 months of FY end).
- 30 October: MSME-1 (half-yearly Apr-Sep).
Late PF / ESI consequences:
- PF: Interest 12% p.a. from due date + damages 5% (delay up to 2 months), 10% (2-4 months), 15% (4-6 months), 25% (above 6 months).
- ESI: Interest 12% p.a. from due date + damages up to 100% of contribution.
- Criminal prosecution: Both PF and ESI Acts provide for imprisonment up to 3 years for wilful default. Directors / partners personally liable.
- Deduction without deposit: Section 36(1)(va) and Section 43B of Income Tax Act - 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.
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