Every payroll due date an Indian employer needs, in one place: monthly PF, ESI and TDS, quarterly TDS returns, and the state Professional Tax and Labour Welfare Fund dates. Updated for the new Income-tax Act (Form 130 and Form 138), the Labour Codes, and the PF wage ceiling change of 17 September 2026. Last updated 29 September 2026.
Every month
| Due date | What | Notes |
|---|---|---|
| 7th | Pay last month’s wages | Under the Code on Wages, monthly wages must be paid by the 7th of the following month. |
| 7th | Deposit TDS on salaries (section 392) | Tax deducted in March is due by 30 April. |
| 15th | PF: file the ECR and pay | 12% + 12% on wages up to ₹25,000 (₹15,000 before 17 Sep 2026). See the PF calculator. |
| 15th | ESI: pay contributions | 0.75% employee + 3.25% employer, for wages up to ₹21,000. |
| Varies by state | Professional Tax | Maharashtra: monthly return by the 15th of the following month (from 2026). Other states differ; see below. |
Every quarter: salary TDS return (Form 138, earlier Form 24Q)
| Quarter | Due date |
|---|---|
| April–June | 31 July |
| July–September | 31 October |
| October–December | 31 January |
| January–March | 31 May |
Once a year
| Due date | What |
|---|---|
| 15 June | Issue Form 130 (earlier Form 16) to every employee for the previous tax year |
| 30 November | Pay statutory bonus (8.33–20%, for employees earning up to ₹21,000) for an April–March year. Try the bonus calculator. |
| 15 March | Maharashtra PT: annual return and payment (from 2026) |
| Start of the year | Collect each employee’s tax regime choice and investment declarations (Form 124, earlier 12BB) |
Labour Welfare Fund: state due dates
| State | Contribution (employee + employer) | Deducted | Pay by |
|---|---|---|---|
| Maharashtra | ₹25 + ₹75, half-yearly | June and December | 15 July and 15 January |
| Delhi | ₹0.75 + ₹2.25, half-yearly | June and December | 15 July and 15 January |
| Karnataka | ₹50 + ₹100, yearly | December | 1–15 January |
| Tamil Nadu | ₹20 + ₹40, yearly | December | 31 January |
| Telangana | ₹2 + ₹5, yearly | December | 31 January (check with the board) |
More states: Labour Welfare Fund by state.
Professional Tax: how often each state collects
- Monthly: Maharashtra (by the 15th), Karnataka, West Bengal, Telangana and Gujarat. Check each state’s page for its due date.
- Half-yearly: Tamil Nadu (levied by each urban local body), Kerala and Puducherry
- Not levied: Delhi, Uttar Pradesh, Haryana, Rajasthan and others
Professional Tax is capped at ₹2,500 a year per person. See Professional Tax by state.
October 2026 to March 2027 at a glance
| Month | Key dates |
|---|---|
| October 2026 | 7 TDS · 15 PF/ESI (the September return uses two PF ceilings: ₹15,000 for 1–16 Sep, ₹25,000 from 17 Sep) · 31 Q2 Form 138 |
| November 2026 | 7 TDS · 15 PF/ESI · 30 statutory bonus deadline |
| December 2026 | 7 TDS · 15 PF/ESI · LWF deductions in December payroll (Maharashtra, Delhi, Karnataka, Tamil Nadu, Telangana) |
| January 2027 | 7 TDS · 15 PF/ESI · 15 LWF (Maharashtra, Delhi, Karnataka) · 31 LWF (Tamil Nadu) · 31 Q3 Form 138 · start collecting investment proofs |
| February 2027 | 7 TDS · 15 PF/ESI · final TDS true-up for the old regime |
| March 2027 | 7 TDS · 15 PF/ESI · 15 Maharashtra PT annual return |
Never miss a date
HivePayroll calculates PF, ESI, PT, LWF and TDS every month and gives you the figures for each return and challan. It’s free for up to 10 employees.
Dates as of 29 September 2026. Where a state’s rules are not published officially, the state pages say so. Governments sometimes extend deadlines, so check the relevant portal before filing.
