HR Compliance Calendar India 2026: Every Due Date Your Team Must Track

HR Compliance Calendar India 2026: Every Due Date Your HR Team Must Track

Missing a statutory due date in Indian HR compliance is not just a fine — it is interest, penalties, and in some cases personal liability for directors. The problem for most HR teams is not ignorance of the rules but the sheer number of deadlines across PF, ESIC, PT, TDS, and annual statutory filings — deadlines that do not always align with each other or with the monthly payroll cycle.

This calendar covers every compliance due date your HR team needs to track in India in 2026. Use it to build your own compliance calendar and to verify that your HRMS is generating reminders at the right intervals.

Monthly Recurring Deadlines

PF (Provident Fund)

Due date: 15th of the following month.

What is due: Employee PF contribution (12% of Basic + DA up to ₹25,000 ceiling) and employer PF contribution (12% of Basic + DA up to ₹25,000 ceiling), plus employer EDLI contribution (0.50%) and PF administrative charges (0.50%).

How to pay: Upload the ECR file on the EPFO employer portal and pay the challan through net banking.

Late payment consequences: Interest at 12% per annum under Section 7Q of the EPF Act, plus damages of 5–25% of the contribution amount depending on delay duration under Section 14B.

Practical tip: Run payroll by the 10th of the month so the ECR file is ready and verified before the 15th due date. Do not leave ECR validation for the 14th.

ESIC (Employees' State Insurance)

Due date: 15th of the following month.

What is due: Employee ESIC contribution (0.75% of gross wages) and employer ESIC contribution (3.25% of gross wages) for all employees earning up to ₹21,000 per month.

How to pay: Upload the ESIC ECR file on the ESIC employer portal and pay the challan.

Late payment consequences: Interest at 12% per annum on delayed contributions, plus penalties up to 25% of the contribution amount for wilful non-compliance.

TDS on Salary (Section 192)

Due date: 7th of the following month. Exception: TDS deducted in March is due by April 30.

What is due: Income tax deducted from employee salaries during the month, deposited to the government using Challan ITNS 281.

Late payment consequences: Interest at 1.5% per month from the date TDS was deductible to the date of payment, under Section 201(1A). Additionally, disallowance of the salary expense in the employer's income tax computation if TDS was not deducted.

Professional Tax

Due dates vary by state:

• Maharashtra: Last day of the following month
• Karnataka: April–September by October 20; October–March by April 20
• West Bengal: 21st of the following month
• Tamil Nadu: 15th of April and 15th of October
• Andhra Pradesh: 10th of the following month
• Telangana: 10th of the following month

Late payment consequences: Interest and penalties vary by state — typically 1–2% per month on the delayed amount.

Quarterly Compliance Deadlines

TDS Return — Form 24Q

Quarter	Period	Due Date
Q1	April–June 2026	July 31, 2026
Q2	July–September 2026	October 31, 2026
Q3	October–December 2026	January 31, 2027
Q4	January–March 2027	May 31, 2027

What is filed: Employee-wise details of salary paid, deductions claimed, taxable income, and TDS deducted. Filed on the TRACES portal using the TDS software (NSDL e-TDS or equivalent).

Late filing consequences: ₹200 per day under Section 234E (from the due date to the filing date), plus penalty of ₹10,000–₹1,00,000 under Section 271H for late filing beyond the prescribed period.

ESIC Half-Yearly Return

Period 1: April 1 – September 30 → Return due by November 11 Period 2: October 1 – March 31 → Return due by May 11

The half-yearly return confirms the total contribution details for the period. Separate from the monthly challan, this is a summary filing.

Annual Compliance Deadlines

PF Annual Return

Form 3A (employee-wise): Due by April 30 each year, covering the previous financial year (April to March).

Form 6A (employer summary): Due by April 30.

Note: For establishments that file ECR monthly, the annual return requirement is largely satisfied by the monthly ECR filings. Verify with your PF consultant whether a separate annual return is required for your establishment type.

ESIC Annual Return

Due date: By February 12 for the previous year.

The annual return confirms the establishment's contribution history and employee coverage for the year.

Professional Tax Annual Return

Varies by state:

• Maharashtra: PT annual return due by March 31
• Karnataka: No separate annual return — semi-annual filings serve as the annual record
• Tamil Nadu: Annual renewal of PT registration certificate

Form 16 (TDS Certificate for Employees)

Due date: June 15 each year, for the previous financial year ending March 31.

What is issued: Form 16 Part A (downloaded from TRACES, showing TDS deducted and deposited) and Part B (generated by the employer, showing salary details and tax computation). Issued to every employee whose TDS was deducted during the year.

Late issuance consequences: Penalty of ₹100 per day under Section 272A(2)(g) for failure to issue Form 16 within the due date.

Investment Declaration and Proof Submission

Investment declaration (Form 12BB): Collected from employees in April at the start of the financial year, used to compute TDS throughout the year.

Investment proof submission: Collected from employees in February/March, to verify actual investments made against the declarations. Differences between declaration and proof must be adjusted in the March payroll TDS.

Bonus Payment Deadline

Under the Payment of Bonus Act, bonus for a financial year must be paid within 8 months of the close of the financial year — i.e., by November 30 for a financial year ending March 31.

Who is eligible: Employees earning up to ₹21,000 per month. Minimum bonus: 8.33% of annual wages (or ₹100, whichever is higher). Maximum bonus (when allocable surplus allows): 20% of annual wages.

One-Time / Event-Triggered Compliance

New Employee Registration

PF: New employee to be registered on the EPFO employer portal within 30 days of joining. UAN to be generated or existing UAN to be linked.

ESIC: New employee to be registered within 10 days of joining on the ESIC employer portal. Temporary IP number issued immediately; permanent IP number follows.

PT: No separate registration for each employee — the employer's PT registration covers all employees in the state.

Employee Separation

PF: After an employee resigns, the employer should process the PF transfer (to new employer) or PF withdrawal (if the employee requests) through the EPFO portal. The final ECR for the employee's last working month should correctly reflect their last contribution.

ESIC: Update the ESIC portal with the employee's exit date and reason for separation.

Form 16: Issue Form 16 for the final year by June 15, covering the portion of the year the employee worked.

FnF settlement: As per the Payment of Wages Act, final wages must be paid within 2 working days of the last working day for covered establishments.

Building Your HR Compliance Calendar

Use the following framework to ensure no deadline is missed:

1. Monthly block: Set recurring calendar events for the 7th (TDS payment), 10th (payroll lock target), and 15th (PF and ESIC payment) of every month
2. Quarterly block: Set reminders for Form 24Q due dates (July 31, October 31, January 31, May 31)
3. Annual block: Set reminders for Form 16 issuance (June 15), bonus payment (November 30), and annual PF return (April 30)
4. State PT block: Set state-specific PT reminders based on your employee locations

Your HRMS should send automatic reminders for each of these deadlines — ideally 7 days before the due date and again on the due date. If your current HRMS does not send compliance reminders, you are relying entirely on HR team memory, which is a compliance risk.

Frequently Asked Questions

What is the penalty for missing the PF payment deadline?

Interest at 12% per annum from the due date to the actual payment date, plus damages of 5% per annum for delays up to 2 months, 10% for 2–4 months, 15% for 4–6 months, and 25% for delays beyond 6 months. For a company with ₹5,00,000 monthly PF liability, a 3-month delay creates a penalty exposure of approximately ₹25,000–₹37,500 plus interest.

Can I file TDS returns after the due date?

Yes, but with late fees. Form 24Q can be filed after the due date, with a late filing fee of ₹200 per day. The maximum late fee is capped at the TDS amount for that quarter. Additionally, if the delay exceeds 1 year from the due date, a penalty of ₹10,000–₹1,00,000 under Section 271H can be imposed by the Assessing Officer.

Does the HRMS automatically file returns or just generate the files?

Most Indian HRMS products — including PeopleVio — generate the ECR files and return files in the required format but do not automatically submit them to government portals. The HR team uploads the files and makes the payment. Direct auto-submission is technically possible but creates compliance risk if the auto-submission fails silently. The standard workflow is: HRMS generates file → HR reviews → HR uploads and pays.

What if a compliance due date falls on a Sunday or public holiday?

In most cases, the due date shifts to the next working day. This applies to PF, ESIC, and TDS payment due dates. However, some professional tax due dates are absolute — verify the state-specific rule for PT payment if your due date falls on a holiday.

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