Payroll Compliance Calendar 2026-27

Payroll compliance calendar · India

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.

7thpay last month’s wages and deposit TDS on salaries
15thPF (file the ECR and pay) and ESI contributions
4quarterly salary TDS returns (Form 138, earlier Form 24Q)
₹2,500a year per person: the Professional Tax cap

Every month

7th
Pay last month’s wagesUnder 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 pay12% + 12% on wages up to ₹25,000 (₹15,000 before 17 Sep 2026). See the PF calculator.
15th
ESI: pay contributions0.75% employee + 3.25% employer, for wages up to ₹21,000.
Varies
Professional Tax (varies by state)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)

April–June

  • 31 JulyQ1 Form 138

July–September

  • 31 OctoberQ2 Form 138

October–December

  • 31 JanuaryQ3 Form 138

January–March

  • 31 MayQ4 Form 138

Once a year

15 June
Issue Form 130 (earlier Form 16)To every employee for the previous tax year.
30 November
Pay statutory bonus8.33–20%, for employees earning up to ₹21,000, for an April–March year. Try the bonus calculator.
15 March
Maharashtra PT: annual return and paymentFrom 2026.
Year start
Collect tax regime choice and declarationsEach 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

October 2026

  • 7TDS
  • 15PF/ESI (the September return uses two PF ceilings: ₹15,000 for 1–16 Sep, ₹25,000 from 17 Sep)
  • 31Q2 Form 138

November 2026

  • 7TDS
  • 15PF/ESI
  • 30Statutory bonus deadline

December 2026

  • 7TDS
  • 15PF/ESI
  • —LWF deductions in December payroll (Maharashtra, Delhi, Karnataka, Tamil Nadu, Telangana)

January 2027

  • 7TDS
  • 15PF/ESI
  • 15LWF (Maharashtra, Delhi, Karnataka)
  • 31LWF (Tamil Nadu)
  • 31Q3 Form 138
  • —Start collecting investment proofs

February 2027

  • 7TDS
  • 15PF/ESI
  • —Final TDS true-up for the old regime

March 2027

  • 7TDS
  • 15PF/ESI
  • 15Maharashtra PT annual return

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Professional Tax by stateLabour Welfare Fund by statePF calculatorBonus calculatorStatutory complianceMaharashtra S&E compliance

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.