India HR Compliance Update: November 2026

Q: Has the ESI wage limit changed?

No. It remains Rs 21,000 a month, or Rs 25,000 for a person with a disability. ESIC's circulars up to 2 November 2026 include no change.

Last updated 2 November 2026

This edition covers late October and November 2026. All figures were checked on 2 November 2026 against ESIC circulars, the official Gazette texts of the Code on Wages, the Code on Social Security and the OSH (Central) Rules, 2026, and the Karnataka Labour Department portal.

Summary

Statutory bonus for 2025-26 must reach employees’ bank accounts by 30 November 2026 for a March year-end. On 21 November 2026 the four Labour Codes complete one year in force, and many state rules under them are still in draft.

Three other items need attention this month:

ESIC has extended its New Amnesty Scheme, 2025 to 31 December 2026 on the same terms.
ESI coverage now applies in full across 25 more districts of Madhya Pradesh, from 1 October 2026.
October is the first full payroll month on the ₹25,000 PF wage ceiling, and its ECR is due by 15 November 2026.

Statutory deadline calendar: November and December 2026

Due	Obligation	Applies to
7 Nov / 7 Dec	TDS and TCS deposit for the previous month	All deductors
15 Nov	PF contribution and ECR for October 2026, the first full month at the ₹25,000 ceiling	Establishments covered under EPF
15 Nov / 15 Dec	ESI contribution for the previous month	Establishments covered under ESI
30 Nov	Statutory bonus for 2025-26, credited to the employee’s bank account within eight months of the close of the accounting year	Employers covered by the bonus provisions of the Code on Wages, March year-end
15 Dec	PF contribution and ECR for November 2026	Establishments covered under EPF
31 Dec	ESIC New Amnesty Scheme, 2025: extended window closes	Employers with eligible ESI cases
Monthly	Professional tax, varies by state	Maharashtra, Karnataka, WB, Gujarat, others
31 Jan 2027	Quarterly TDS statement on salaries, October to December (Form 138)	All employers deducting TDS on salary

Dates that fall on a Sunday or a bank holiday move to the next working day. State professional tax and labour welfare fund calendars differ, so confirm yours rather than assuming one state’s date.

Rate and threshold changes

ESI wage limit: unchanged. Coverage still applies to wages up to ₹21,000 a month, or ₹25,000 for a person with a disability, with 0.75% from the employee and 3.25% from the employer. ESIC’s circulars up to 2 November 2026 include no change to the wage limit.

PF wage ceiling: first full month at ₹25,000. The ceiling rose from ₹15,000 to ₹25,000 on 17 September 2026 (S.O. 5109(E)). The October ECR, due by 15 November, is the first month worked out entirely on the new ceiling. Check that everyone earning up to ₹25,000 is in EPF and the pension scheme.

Overtime under the OSH (Central) Rules, 2026. Rule 69 sets overtime at twice the rate of wages for work beyond 48 hours in a week, or beyond 8 hours in a day for a daily wager. The daily wage of a monthly-paid worker is one twenty-sixth of the monthly wage, and overtime may not exceed 144 hours in a quarter. These Central Rules apply where the Central Government is the appropriate government; most private establishments follow their state’s rules, which can set different limits.

New notifications and what they actually mean

ESIC amnesty scheme extended to 31 December 2026

ESIC circular No. Q/6/2026-Rev.I, listed on 28 October 2026, extends the New Amnesty Scheme, 2025 from 1 October to 31 December 2026 on the existing terms. The scheme first ran from 1 October 2025 to 30 September 2026. It allows the withdrawal of criminal cases against employers and insured persons and the settlement of employer disputes, for cases filed up to 31 March 2025. If you have an old ESI case or demand, check whether it qualifies and act before 31 December.

ESI coverage: 25 more Madhya Pradesh districts fully covered

Under notification S.O. 5313(E), notified by ESIC on 28 September 2026, Niwari and 24 districts of Madhya Pradesh that were only partly covered became fully covered from 1 October 2026. Establishments in these districts with 10 or more employees must now register and pay ESI contributions for eligible staff from that date.

Statutory bonus: credit by 30 November

Section 39 of the Code on Wages requires bonus to be paid by crediting it to the employee’s bank account within eight months of the close of the accounting year. For a 31 March 2026 year-end, that is 30 November 2026. The government can extend the period only on an application from the employer for sufficient reasons, and never beyond two years in total.

One year of the Labour Codes: a short checklist

The four Labour Codes came into force on 21 November 2025. One year in, these are the points most often missed:

Wages: if allowances outside basic pay, dearness allowance and retaining allowance are more than half of total remuneration, the excess is added back to wages for PF, ESI, gratuity and bonus.
Pay dates: monthly wages must be paid before the 7th of the following month, and wages on removal, dismissal, retrenchment or resignation within two working days (Code on Wages, section 17).
Appointment letters: every employee should have one.
Overtime: it needs the worker’s consent and is paid at twice the rate of wages (OSH Code, section 27).
ESI applicability: every establishment with 10 or more persons, other than a seasonal factory (Code on Social Security, First Schedule).

State rules: many are still drafts

Each state notifies its own rules under the Codes. Karnataka is one example: as of 2 November 2026, its Labour Department portal lists only draft state rules, the latest dated 23 January 2026 under the Code on Wages, the Industrial Relations Code and the OSH Code. Until a state’s final rules are notified, follow the Codes together with the existing state laws that still apply.

What to watch this month

Bonus is the deadline with the widest effect. Check three things before 30 November: who is eligible under the Code on Wages, that the calculation uses the right wage and the minimum or higher percentage you intend, and that payment is credited to bank accounts, not paid in cash.

Reports of a higher ESI wage limit continue to circulate, but no ESIC circular has changed it. Keep the ₹21,000 limit until one does.

Looking ahead to December

31 December 2026: the extended ESIC amnesty window closes.
Labour welfare fund contributions for the second half of the year in states that collect it half-yearly.
Final state rules under the Labour Codes, as states notify them.
Any ESIC circular on the wage limit.

Frequently asked questions

Is the ESIC amnesty scheme still open?

Yes. ESIC has extended the New Amnesty Scheme, 2025 to 31 December 2026 on the same terms. It covers cases filed up to 31 March 2025.

By when must statutory bonus for 2025-26 be paid?

Within eight months of the close of the accounting year, credited to the employee’s bank account. For a March 2026 year-end, that is 30 November 2026.

Has the ESI wage limit changed?

No. It remains ₹21,000 a month, or ₹25,000 for a person with a disability. ESIC’s circulars up to 2 November 2026 include no change.

Sources

ESIC amnesty extension: ESIC circular No. Q/6/2026-Rev.I (Extension of the New Amnesty Scheme, 2025), listed 28 October 2026, and ESIC instructions P-11/14/Amnesty Scheme/2023-Rev.II dated 24 July 2025
Madhya Pradesh ESI coverage: ESIC circular N-15011/4/2021-P&D dated 28 September 2026, notification S.O. 5313(E)
Bonus time limit: Code on Wages, 2019, section 39 (official Gazette text)
Wage definition and pay dates: Code on Wages, 2019, section 2(y) and section 17
ESI applicability: Code on Social Security, 2020, First Schedule
Overtime: OSH Code, 2020, section 27, and OSH (Central) Rules, 2026, rule 69 (Gazette of 8 May 2026)
Karnataka draft rules: Karnataka Labour Department, karmikaspandana.karnataka.gov.in, checked 2 November 2026
ESI wage limit: esic.gov.in circulars, checked 2 November 2026

Previous edition: India HR Compliance Update: October 2026. Useful tools: statutory bonus calculator and overtime calculator. For help applying these changes, see TMS payroll outsourcing and statutory compliance services.