Compliance Calendar 2026

This compliance calendar is organised by filing frequency — monthly, quarterly, annual, and event-based — to help employers and HR teams maintain a systematic approach to labour law compliance. It covers central filings applicable across India (Provident Fund, Employee State Insurance, Tax Deducted at Source) as well as common state-level obligations (professional tax, labour welfare fund, Shops & Establishments returns). Each deadline is listed with its governing statute, applicable form or challan, and the consequences of late filing.

Statutory deadlines in Indian labour law carry strict penalties for non-compliance. Unlike tax filings where late fees may be modest, labour law defaults can attract penal interest, damages of up to 100% of arrears (in the case of PF), prosecution of directors and key managerial personnel, and in extreme cases, cancellation of establishment registration. There is no general provision for condonation of delay — once a deadline is missed, penalties accrue automatically regardless of the reason for default.

The recommended approach for employers — particularly those with multi-state operations — is to set automated calendar reminders at least five business days before each deadline. This buffer accounts for bank processing times, system downtime on government portals, and internal approval workflows. For organisations with 100+ employees or operations in three or more states, a dedicated compliance management system or outsourced compliance partner is strongly recommended. The cost of a missed PF filing (12% interest plus up to 100% damages) for even a single month can far exceed the annual cost of compliance management.

Monthly filings form the backbone of labour compliance in India, and missing even a single deadline triggers automatic penalties. The three critical monthly deadlines are:

Provident Fund (PF): Employer and employee contributions (12% each of wages) must be remitted to the EPFO through the Electronic Challan cum Return (ECR) portal by the 15th of the following month. Late remittance attracts interest at 12% per annum on the defaulted amount under Section 7Q of the EPF Act, calculated from the due date to the date of actual payment. In addition, damages under Section 14B are levied at rates ranging from 5% of arrears (for delays up to 2 months) to 25% (for delays of 4-6 months) and up to 100% for delays exceeding 6 months. The EPFO enforces these penalties strictly and has the power to attach employer assets for recovery.

Employee State Insurance (ESI): Employer contribution (3.25% of wages) and employee contribution (0.75% of wages) must be deposited by the 15th of the following month through the ESIC portal. Late payment attracts simple interest at 12% per annum. The contribution period runs in two cycles: April to September and October to March.

Tax Deducted at Source (TDS): TDS on salary payments under Section 192 of the Income Tax Act must be deposited with the government by the 7th of the following month using Challan 281. Late deposit attracts interest at 1.5% per month from the date of deduction to the date of deposit. Professional tax varies by state: monthly payment is required in Maharashtra (for employers with 20+ employees), Karnataka, and Telangana, while some states permit quarterly or half-yearly remittance. Form 5A for registering new PF members must be filed within 15 days of the employee joining.

Beyond monthly remittances, employers must file periodic returns that reconcile contributions, report workforce changes, and demonstrate ongoing compliance. While the ECR is filed monthly, quarterly reconciliation of PF accounts is recommended to identify discrepancies between employer records and EPFO passbooks before they compound into year-end correction challenges.

ESI returns are filed half-yearly: the return for the contribution period October to March is due by 12th May, and for April to September by 11th November. These returns reconcile the contributions deposited during the half-year against the employee roster and wage records. Discrepancies in employee registration, wage reporting, or contribution amounts can trigger inspection and penalty proceedings. Employers should conduct an internal ESI audit before filing each half-yearly return.

Bonus under the Code on Wages must be paid within eight months of the close of the accounting year. For companies following the April-March financial year, this means bonus must be disbursed by 30th November at the latest. The minimum bonus is 8.33% and maximum is 20% of wages, with eligibility for employees earning up to INR 21,000 per month. Labour Welfare Fund contributions are state-specific and typically due half-yearly: Karnataka requires contributions by January and July, Maharashtra by January and June, and Tamil Nadu by January and July. Contribution rates and employer/employee shares vary — for example, Karnataka LWF is INR 20 per employee per year (INR 10 employer, INR 10 employee) while Maharashtra LWF is INR 18 per employee per half-year (INR 12 employer, INR 6 employee).

Annual filings represent the comprehensive compliance review that every employer must complete, typically in the first quarter of the calendar year. The most critical annual deadlines include:

Shops & Establishments Act Annual Returns: Due dates vary by state — Gujarat and Tamil Nadu require filing by 1st February, Delhi by 30th January, Karnataka by 31st January, and Maharashtra by 30th April. These returns declare workforce strength, working hours, leave records, and wage details for the preceding year. Late filing attracts prosecution and fines under the respective state Act.

POSH Annual Report: The Internal Complaints Committee must submit its annual report (Form A under Rule 14) to the District Officer by 31st January covering the calendar year. The report must include the number of complaints received, resolved, and pending, the nature of action taken, and details of awareness programmes conducted. Companies under the Companies Act, 2013 must also disclose this information in their Board's Report.

Factory Licence Renewal: For establishments operating under the Factories Act, 1948 (or the OSH Code when notified), the factory licence must be renewed before its expiry date, typically on an annual basis. Application for renewal should be filed at least 30 days before expiry. Contract Labour (CLRA) Registration and Licence: Annual renewal is required for both the principal employer's registration and the contractor's licence. Gratuity insurance or trust annual certification must be maintained and updated. Form 24Q (quarterly TDS return for salaries) has annual reconciliation, with the final quarter return due by 31st May along with Form 16 issuance to all employees by 15th June.

Certain compliance obligations are triggered by specific events rather than calendar dates. These are frequently overlooked because they fall outside regular compliance calendars, yet they carry equally serious consequences for default.

New Hire: Every new employee must be registered for PF (Universal Account Number generation and Form 2 nomination) and ESI (IP registration through the ESIC portal) within 15 days of joining. The Shops & Establishments register must be updated to reflect the new appointment. For ESI, coverage commences from the date of joining, and the employer bears the contribution for any period where the employee's registration is delayed.

Termination: Full and final settlement under the OSH Code (when notified) must be completed within two working days of the employee's last working day. This includes salary arrears, earned leave encashment, pro-rata bonus, gratuity (for employees with 5+ years of service), and any other contractual dues. PF Form 10C (for withdrawal of employer share/pension) and Form 19 (for PF accumulation withdrawal) must be processed. ESI benefits continue for a prescribed period after employment ends.

Workplace Accidents: Fatal accidents must be reported to the Inspector within four hours. Serious bodily injuries must be reported within twelve hours. Dangerous occurrences must be reported within twenty-four hours. The accident register must be maintained and updated contemporaneously. Failure to report workplace accidents is a criminal offence.

New Office/Branch: Shops & Establishments registration must be obtained within 30 days of commencing operations at a new location. PF and ESI registrations for the new location must follow. Strike or lockout notices under the Industrial Relations Code require 60 days' advance notice in public utility services and 14 days in other establishments.

India's federal labour framework means that compliance deadlines vary across states, and employers with multi-state operations must maintain state-specific calendars. The key state-level variations for the most common GCC and MNC hub states are as follows:

Gujarat: Shops & Establishments annual return due by 1st February. Professional tax is payable monthly by the 15th of the following month. Gujarat also requires registration under the Gujarat Labour Welfare Fund Act with semi-annual contributions due in January and July. The Factories Act annual return is due by 1st February.

Karnataka: Shops & Commercial Establishments annual return due by 31st January. Professional tax is payable monthly by the 20th of the following month. Labour Welfare Fund contributions are due by January and July (INR 20 per employee per year). Karnataka provides IT/ITES exemptions on working hours and women's night shift requirements, but employers must file for the exemption and renew it periodically.

Maharashtra: Shops & Establishments annual return due by 30th April (notably later than most states). Professional tax is payable monthly by the last day of the month for employers with 20+ employees. Labour Welfare Fund contributions are due by January and June. Maharashtra also requires a separate factory annual return by 31st January.

Tamil Nadu: Shops & Establishments annual return due by 1st February. Professional tax is payable half-yearly (by 30th September and 31st March). Labour Welfare Fund contributions are due in January and July. Tamil Nadu has specific compliance requirements for the Tamil Nadu Industrial Establishments (Conferment of Permanent Status to Workmen) Act.

Delhi: Shops & Establishments annual return due by 30th January. Delhi does not levy professional tax (one of the few jurisdictions without state-level PT). However, Delhi has specific requirements under the Delhi Shops & Establishments Act, 1954 including registration renewal and maintenance of prescribed registers. Labour licence and factory licence renewals follow the central calendar.