Compliance Calendar Checker
See how many statutory filings your company faces each month. The full report is your personalised annual calendar with every due date and a reminder feed.
Statutory rates verified by the TMS compliance team · 2026-07-06Statutory filings due each month
Knowing the count will not stop you missing one
You are seeing the monthly load. The full report is the dated calendar — every deadline, all year, with reminders before each one.
Free · unlock in 20 seconds
HR Compliance Calendar 2026 — Monthly, Quarterly & Annual Dates Under New Labour Codes
India HR compliance under the new Labour Codes (Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020, OSH Code 2020) requires precise monthly, quarterly, and annual filings. The central codes set the baseline; each state notifies its own implementation rules and may vary thresholds and timing. This calendar lists every key compliance date Indian employers must hit in 2026.
Monthly Compliance — Recurring Every Month
| Date | Action | Governing Law |
|---|---|---|
| By 7th | Salary payment (units of 1,000+ workers) | Code on Wages 2019 |
| By 10th | Salary payment (smaller units) | Code on Wages 2019 |
| By 15th | EPF challan + return (ECR) | Code on Social Security 2020 / EPF Act |
| By 15th | ESIC challan + half-yearly return | Code on Social Security 2020 / ESIC Act |
| By 15th | Professional Tax deposit (state-wise) | State PT Acts |
| By 30th/31st | TDS payment under Section 192 | Income Tax Act 1961 |
Quarterly Compliance
| Quarter Ending | Due Date | Action |
|---|---|---|
| Q1 (Jun) | 31 July | TDS return Form 24Q |
| Q2 (Sep) | 31 October | TDS return Form 24Q |
| Q3 (Dec) | 31 January | TDS return Form 24Q |
| Q4 (Mar) | 31 May | TDS return Form 24Q + Form 16 finalisation |
Annual Compliance Dates
| Date | Action | Governing Law |
|---|---|---|
| 15 June | Issue Form 16 to all employees | Income Tax Act |
| 30 April | EPF annual return (Form 5A, 6A) | Code on Social Security |
| 31 March | POSH annual report to District Officer | POSH Act 2013 |
| State-wise | Shops & Establishments renewal | State S&E Acts |
| State-wise | Factory licence renewal | OSH Code 2020 |
| State-wise | Labour Welfare Fund deposit (half-yearly/annual) | State LWF Acts |
| Half-yearly | ESIC return (Form 5) | Code on Social Security |
State-Wise Variations Under the New Codes
The four central Labour Codes form the baseline. States must frame their own rules and notify the operational date. As of 2026:
- Notified by state: Gujarat, Karnataka, Tamil Nadu, Uttar Pradesh, Telangana, Haryana, Punjab, Delhi
- Draft rules in process: Maharashtra, West Bengal, Kerala
State-specific items that may vary:
- Operational date of each code in your state
- Threshold for Shops & Establishments single registration
- Professional Tax slabs and deduction dates
- Labour Welfare Fund contribution amounts and frequency
- Holiday list and earned-leave entitlement
- Online compliance portal (Shram Suvidha vs state-specific portals)
See our state-specific guides: Maharashtra Code on Wages, Maharashtra Industrial Relations, Maharashtra OSH Rules.
Penalties for Missing Deadlines
| Default | Penalty |
|---|---|
| Late salary payment under Code on Wages | Up to Rs 50,000 first offence, Rs 1,00,000 repeat |
| EPF challan delay | 5%-25% of arrears + interest 12% p.a. |
| ESIC challan delay | Rs 5,000 + interest 12% p.a. |
| TDS late payment | Interest 1.5% per month + penalty |
| POSH report missed | Up to Rs 50,000 per violation |
| S&E renewal lapse | State-specific, typically Rs 1,000-10,000 |
Month-by-Month Compliance Checklist (At a Glance)
Use this as a working checklist alongside your payroll cycle. State-specific levies — Professional Tax, Labour Welfare Fund, Shops & Establishment — carry their own due dates, so add yours to the same calendar.
Every month
- By the 7th — Deposit TDS deducted in the previous month.
- By the 15th — Deposit PF contributions and file the monthly EPF ECR.
- By the 15th — Deposit ESI contributions.
- By the 20th — File GSTR-3B (monthly GST filers; watch for CBIC extensions).
Every quarter
- End of Jul / Oct / Jan / May — File the quarterly TDS return summarising that quarter’s deposits.
- 13th of the following month — GSTR-1 / IFF windows for businesses under the QRMP scheme.
Half-yearly & annual
- May & November — ESI half-yearly returns (confirm the exact windows).
- After financial year-end — PF annual reconciliation, corporate ITR & tax-audit filings, and ROC filings (AOC-4, MGT-7) timed from your AGM.
Practical Tips to Avoid Last-Minute Panic
- Automate reminders. Trigger PF, ESI, TDS and GST alerts from your payroll or HRIS so a date is never missed.
- Keep one compliance calendar. Centralise every due date with a named owner against each item.
- Track government alerts weekly. EPFO, CBIC/GSTN and the Income Tax department periodically issue extensions or format changes.
- Reconcile monthly. Catch payroll-to-return discrepancies early so year-end reconciliations stay clean.
- Plan for state variation. Expanding to a new state means fresh PT, Shops & Establishment and local labour registrations — build in lead time.
Always Confirm the Final Date on the Official Portal
These are the statutory cycles Indian employers work to — verified by the TMS compliance team and date-stamped. Deadlines can still move: the government issues circulars, temporary reliefs and format changes through the year. Before you file or pay, confirm the current date on the relevant portal — EPFO, ESIC, GSTN/CBIC, the Income Tax e-filing site, or MCA.
How TMS Helps Track and Hit Every Date
With four new Labour Codes overlaying existing compliance and 28 states each at different stages of implementation, manually tracking dates and rule changes is operationally expensive. TMS provides:
- Full statutory compliance management — we monitor every state notification under the new Labour Codes and align your workflows
- Payroll outsourcing with built-in compliance — salary processing, PF, ESIC, TDS, Form 16 all on schedule
- Compliance calendar email alerts customised to your states of operation
- Single point of accountability for 450+ Indian companies for 20 years
Get a free compliance audit for your business →
India’s Trusted HR & Staffing Partner
20+ years of expertise in Contract Staffing, EOR, Payroll & Compliance
Get a Free Consultation
Tell us about your staffing needs
Get a compliance review in 24 hours.
Tell us your states and headcount. Our compliance team will respond with your applicable acts, gaps and a fixed-scope plan within one business day.