HR and Payroll Compliance Calendar 2027 for India: Every Due Date, Month by Month
Quick answer: In 2027, Indian employers deposit salary TDS by the 7th of each month (March deductions by 30 April), pay EPF and ESIC by the 15th, and file the Form 138 TDS return each quarter by 31 January, 31 May, 31 July and 31 October. Form 130, which replaced Form 16, goes to employees by 15 June. The annual return under the Labour Codes for calendar year 2026 is due by 28 February for central-sphere establishments, and statutory bonus for FY 2026-27 must be paid by 30 November. On top of these sit state dates: professional tax in Gujarat, Karnataka and Maharashtra, and the Labour Welfare Fund in Maharashtra, Gujarat and Karnataka. Every date below was checked on official government sources on 28 October 2026. If a date falls on a holiday or the government extends it, the date shown on the official portal applies.
Looking for this year’s dates? See the HR Compliance Calendar 2026.
Get the India Payroll and HR Compliance Calendar 2027
- Every PF, ESIC, TDS, PT and LWF due date for 2027, month by month
- Form 138 and Form 130 dates under the new Income-tax Rules
- Checked on official government sources. 2-page PDF, ready to print
What is due every month in 2027?
| Due date | What to do | Law or source |
|---|---|---|
| By the 7th | Deposit TDS deducted from salaries last month (March deductions: by 30 April) | Income-tax Rules, 2026, rule 218 |
| By the 15th | Pay EPF contributions and file the ECR | EPF Scheme, paragraph 38 |
| By the 15th | Pay ESIC contributions | ESI regulations (see the note below) |
| By the 15th | Gujarat professional tax: pay and file the monthly return (employers with 20 or fewer staff file quarterly) | Gujarat PT Rules, rules 11 and 11A |
| By the 20th | Karnataka professional tax: pay and file the monthly statement | Karnataka PT Act, section 6A |
| Last day of the month | Maharashtra professional tax monthly return, if last year’s PT liability was Rs 1,00,000 or more | Maharashtra PT Rules, rule 11(3) |
Note on ESIC: the 15th comes from the old ESI regulations, which the Code on Social Security keeps in force only until about 20 November 2026. ESIC is expected to issue new regulations under the Code. Until it does, keep paying by the 15th, and check the ESIC portal in December 2026 for any change for 2027.
What is due each month of 2027, January to December?
| Month | Date | What to do |
|---|---|---|
| January | 15 Jan | Maharashtra and Gujarat Labour Welfare Fund, December contribution |
| January | 15 Jan | Karnataka Labour Welfare Fund, annual contribution for 2026 (check the Board’s yearly notice) |
| January | 30 Jan | Contractors in the central sphere: half-yearly return (Form XVIII) for July to December 2026 |
| January | 31 Jan | TDS return Form 138 for October to December 2026 (Q3) |
| February | 28 Feb | Annual return under the Labour Codes (Form XVII) for calendar year 2026, where the Central Government is the appropriate government. State establishments follow their state’s rules. |
| March | 31 Mar | Maharashtra professional tax annual return, if last year’s PT liability was under Rs 1,00,000 (in 2026 a circular moved this to 15 March, so watch for a 2027 circular) |
| April | 30 Apr | Deposit TDS deducted in March 2027 |
| May | 30 May | Karnataka professional tax annual return (within 60 days of the year end) |
| May | 31 May | TDS return Form 138 for January to March 2027 (Q4) |
| June | 15 Jun | Issue Form 130 (formerly Form 16) to every employee for FY 2026-27 |
| July | 15 Jul | Maharashtra and Gujarat Labour Welfare Fund, June contribution |
| July | 30 Jul | Contractors in the central sphere: half-yearly return (Form XVIII) for January to June 2027 |
| July | 31 Jul | TDS return Form 138 for April to June 2027 (Q1) |
| August | None | Monthly items only |
| September | 30 Sep | Chennai (Greater Chennai Corporation) professional tax: remit the first half-year PT deducted from August salaries (Form 14) |
| October | 31 Oct | TDS return Form 138 for July to September 2027 (Q2) |
| November | 30 Nov | Pay statutory bonus for FY 2026-27, within eight months of the year end (Code on Wages, 2019, section 39) |
| December | None | Monthly items only. Plan for the January Labour Welfare Fund and the annual return. |
Which payroll numbers apply in 2027?
- EPF wage ceiling: Rs 25,000 a month, in force since 17 September 2026.
- ESIC wage limit: Rs 21,000 a month (Rs 25,000 for persons with disability), tested on wages as the Code on Social Security defines them, not on gross pay.
- ESIC coverage: every establishment with 10 or more employees, in every state.
- Statutory bonus: 8.33% to 20% of wages, paid by 30 November.
Which dates are not in this calendar, and why?
We only list dates we could confirm on an official source. These are left out on purpose:
- ESIC half-yearly return: ESIC’s portal now builds it from the monthly filings, and the regulation behind it lapses in November 2026.
- West Bengal professional tax dates: the official site could not be reached when we checked.
- Tamil Nadu Labour Welfare Fund: the Board’s rules and common guides give different dates. Confirm with the Board.
- Chennai professional tax, second half-year: not on the official notice.
- POSH annual report: there is no single central date. It follows your district officer’s practice.
How do you stay on top of every date in 2027?
Put each date in your payroll calendar with one named owner. Check the official portal a week before each deadline, because extensions are common: in 2026, EPFO moved the September PF return from 15 October to 31 October. Keep a list of the states where you have staff, since professional tax and the Labour Welfare Fund change from state to state.
TMS runs payroll and statutory compliance for companies across India and tracks every one of these dates for its clients. Get a compliance review or call +91-22-4896-7640.
Frequently asked questions
What is the due date for PF payment in 2027?
EPF contributions and the ECR are due by the 15th of the following month, every month, under paragraph 38 of the EPF Scheme. EPFO sometimes extends a month’s deadline, so check the EPFO portal before you pay.
When are the quarterly TDS returns on salaries due in 2027?
Form 138, which replaced Form 24Q, is due by 31 January (Q3 of FY 2026-27), 31 May (Q4), 31 July (Q1 of FY 2027-28) and 31 October (Q2).
When must Form 130 be given to employees?
By 15 June 2027 for FY 2026-27. Form 130 replaced Form 16 under the Income-tax Rules, 2026.
When is statutory bonus due in 2027?
Bonus for FY 2026-27 must be paid within eight months of the year end, so by 30 November 2027, under section 39 of the Code on Wages, 2019.
Is this calendar the same for every state?
The central dates (TDS, EPF, ESIC, bonus and the central annual return) apply everywhere. Professional tax and the Labour Welfare Fund differ by state, and this calendar covers the states whose dates we could confirm officially: Maharashtra, Gujarat, Karnataka and Chennai.
Sources: incometaxindia.gov.in (rule 218, Form 138 and Form 130 FAQs), epfo.gov.in, esic.gov.in, egazette.gov.in (Code on Wages, 2019), labour.gov.in (Central Rules 2026), and the state PT and Labour Welfare Fund websites of Maharashtra, Gujarat and Karnataka, and Greater Chennai Corporation. Checked 28 October 2026.