Payroll Compliance Calendar 2026-27: PF, ESI, TDS and PT Due Dates

Payroll in India isn't one deadline a month — it's a dozen, spread across EPFO, ESIC, the Income Tax Department, your state's professional tax and labour welfare fund authorities, and the labour codes. Miss PF by a few days and you pay interest and damages. Miss a TDS return and late fees run daily. Miss bonus and you're out of compliance before Diwali is over.

This guide is a payroll compliance calendar for FY 2026-27: every recurring monthly deadline, the quarterly and annual dates, a month-by-month calendar you can pin up, what happens if you're late, and a simple monthly routine to stay ahead.

General guidance as of 2 October 2026, not legal or tax advice. Due dates can be extended by notification, and the Income-tax Act, 2025 (in force from 1 April 2026) has renumbered some forms and sections. State professional tax and labour welfare fund dates vary. Confirm the current dates for your state with your CA.

The short answer: monthly deadlines

What	Due date	Authority
Salary payment (monthly wage period)	By the 7th of the following month, under the Code on Wages	Labour
TDS on salary — deposit	7th of the following month (30 April for March)	Income Tax
PF — ECR and payment	15th of the following month	EPFO
ESI — contribution payment	15th of the following month	ESIC
Professional tax — payment and return	Varies by state (often monthly; quarterly or annual for smaller employers)	State
Labour welfare fund	Varies by state (half-yearly or annual)	State

Under the Code on Wages, monthly wages must be paid before the end of the 7th day of the following month; weekly and daily wage periods have shorter deadlines. Check the rule that applies to your establishment.

Quarterly deadlines: TDS returns

Quarter	Period	TDS return due	Employee certificate (if applicable)
Q1	April–June 2026	31 July 2026	—
Q2	July–September 2026	31 October 2026	—
Q3	October–December 2026	31 January 2027	—
Q4	January–March 2027	31 May 2027	Annual salary TDS certificate (Form 16 or its replacement) by 15 June 2027

The quarterly salary TDS statement has historically been Form 24Q, and the annual certificate Form 16. Under the Income-tax Act, 2025, check the current form names and any changes in due dates.

Annual and half-yearly deadlines

What	Due date
Employee tax regime choice and investment declarations	April (start of FY)
Minimum wage revisions (VDA)	Commonly April and October — check your state
Investment proof collection	January–February
ESI contribution periods	April–September and October–March
Statutory bonus payment	Within 8 months of year-end — 30 November 2026 for FY 2025-26
Annual salary TDS certificate to employees	15 June
Labour welfare fund	Commonly June/July and December/January — state-specific
Professional tax annual return	State-specific
Shops and Establishments renewal / annual return	State-specific; many states now have lifetime registration
POSH annual report	As required by your district authority, typically after calendar year-end

Month-by-month calendar, October 2026 to September 2027

Use this as a checklist. Each month includes the recurring items for the previous month's payroll.

October 2026

• 7 Oct: TDS deposit for September; September salary (if paid by the 7th)
• 15 Oct: PF ECR and payment for September; ESI for September
• 31 Oct: TDS return for Q2 (July–September)
• Watch: October minimum wage / VDA revision; ESI contribution period starts 1 October; plan bonus payroll before Diwali (8 November)

November 2026

• 7 Nov: TDS for October
• 15 Nov: PF and ESI for October
• 30 Nov: Statutory bonus deadline for FY 2025-26 — see our bonus calculation guide

December 2026

• 7 Dec: TDS for November
• 15 Dec: PF and ESI for November
• Watch: labour welfare fund in states with December cycles; send investment proof reminders

January 2027

• 7 Jan: TDS for December
• 15 Jan: PF and ESI for December
• 31 Jan: TDS return for Q3 (October–December)
• Watch: collect investment proofs; labour welfare fund in states with January cycles

February 2027

• 7 Feb: TDS for January
• 15 Feb: PF and ESI for January
• Watch: finalise proofs and recompute TDS so February and March absorb any shortfall. Some states collect higher professional tax in February.

March 2027

• 7 Mar: TDS for February
• 15 Mar: PF and ESI for February
• Watch: final TDS true-up in March payroll; year-end leave encashment and lapse; ESI contribution period ends 31 March

April 2027

• 7 Apr: — (March TDS is due 30 April)
• 15 Apr: PF and ESI for March
• 30 Apr: TDS for March
• Watch: new FY — collect regime choice and declarations; April minimum wage / VDA revision; ESI contribution period starts 1 April

May 2027

• 7 May: TDS for April
• 15 May: PF and ESI for April
• 31 May: TDS return for Q4 (January–March)

June 2027

• 7 Jun: TDS for May
• 15 Jun: PF and ESI for May; annual salary TDS certificates (Form 16) to employees
• Watch: labour welfare fund in states with June cycles

July 2027

• 7 Jul: TDS for June
• 15 Jul: PF and ESI for June
• 31 Jul: TDS return for Q1 (April–June)
• Watch: employees' income tax return deadline (individuals) — expect Form 16 queries

August 2027

• 7 Aug: TDS for July
• 15 Aug: PF and ESI for July

September 2027

• 7 Sep: TDS for August
• 15 Sep: PF and ESI for August
• Watch: ESI contribution period ends 30 September; start bonus planning

What happens if you miss a deadline

Deadline	Consequence
PF	Interest (12% a year) plus damages that rise with the delay, and the employer can't claim a tax deduction for employees' share deposited late
ESI	Interest (12% a year) and damages; possible prosecution for persistent default
TDS deposit	Interest on late deduction and late payment; disallowance of salary expense in some cases
TDS return	Late fee per day until filed, and penalty for non-filing
Annual TDS certificate	Penalty per day of delay
Salary payment	Claims under the Code on Wages; compensation and penalties
Bonus	Recovery proceedings and penalties
Professional tax	Interest and penalty under the state Act

PF is the one that hurts most often. The employee share deducted from salary is held in trust; depositing it late costs interest and damages, and the late employee share isn't deductible for income tax. See our guide to filing PF ECR online.

A monthly payroll routine that hits every date

Days 25–31 (month end)

1. Lock attendance: approve leave, regularisations and comp offs.
2. Add one-off earnings and deductions — incentives, arrears, recoveries.
3. Review new joiners and exits — PF/ESI registration, exit dates, F&F.

Days 1–5 4. Run payroll; review exceptions (zero pay, negative net, large changes). 5. Approve payroll and release payslips. 6. Pay salaries by the 7th (or your due date).

Day 7 7. Deposit TDS for the previous month.

Days 8–14 8. Generate and validate the PF ECR (UAN errors, NCP days, exit dates). 9. Generate ESI contribution details. 10. Prepare professional tax challan if due.

By day 15 11. Upload ECR and pay the PF challan. 12. Pay ESI contributions. 13. File and pay professional tax as per your state.

Quarter end + 1 month 14. File the TDS return; reconcile deductions with challans.

A shared payroll calendar with owners for each step does more for compliance than any spreadsheet macro.

Joiner and exit compliance checklist

Monthly deadlines are only half the job. Every joiner and exit has its own set of compliance steps that feed into the next payroll.

New joiner — first week

1. Collect PAN, Aadhaar, bank details and previous UAN (if any).
2. Generate or link the UAN and add the member in the EPFO establishment.
3. Register the employee with ESIC if their gross wages are within the ESI ceiling, and share the IP number.
4. Collect the tax regime choice and investment declaration, and any previous employer's salary and TDS for the year.
5. Register for professional tax in the employee's state if it's a new state for you.
6. Issue the appointment letter.

Exit — before the last working day

1. Record the last working day and reason for leaving.
2. Calculate the F&F — salary, leave encashment, bonus, recoveries — and pay within 2 working days.
3. Mark the exit date in EPFO so the member can withdraw or transfer PF.
4. Update ESIC records.
5. Include the employee in the year's TDS return and issue the annual TDS certificate on time.

Common compliance mistakes

1. Paying PF on the 15th from a bank that takes a day to clear — pay a day or two early.
2. TDS deposited under the wrong section or assessment year, which shows as unpaid.
3. ECR errors for employees with incorrect UAN, name or date of birth.
4. ESI not stopped after an employee crosses the wage ceiling mid-period — coverage continues to the end of the contribution period.
5. Exits not marked in EPFO and ESIC.
6. Professional tax registration missing for a new state where you've hired remotely.
7. Forgetting the March TDS date (30 April, not 7 April) — or using it as an excuse to delay other months.
8. No one owns the calendar.

How PeopleVio helps you hit the dates

What PeopleVio does:

• Payroll with attendance, leave, loss of pay and one-off adjustments, and payslips for every employee.
• EPFO module — PF calculated in payroll, ECR 2.0 and arrear ECR files validated for UAN errors before download, challan tracking, and email reminders to admins before the 15th, with an estimate of interest and damages if a month is already late.
• ESIC module — ESI calculated on configured wage components, contribution periods tracked, and monthly contribution and challan records.
• TDS under the old and new regimes, with employee tax declarations and Form 16 generation.
• Biometric, mobile and geofenced attendance, so payroll inputs are locked on time.
• Resignation and offboarding workflows, so exit dates reach PF and payroll.

What PeopleVio doesn't do (yet): it doesn't calculate professional tax or labour welfare fund, file TDS returns or pay challans for you. Use PeopleVio's payroll and TDS data for your TDS return, and handle state levies with your CA.

Active employees	Monthly billing	Yearly billing (per month)
20	₹1,180	₹980
50	₹2,450	₹2,050
100	₹4,900	₹4,100

Prices exclude GST. See the pricing page.

Frequently asked questions

What is the due date for PF payment? The 15th of the following month, for both the ECR and payment.

What is the due date for ESI payment? The 15th of the following month.

When is TDS on salary due? By the 7th of the following month, except for March, which is due by 30 April.

What are the TDS return due dates for FY 2026-27? 31 July 2026, 31 October 2026, 31 January 2027 and 31 May 2027 for the four quarters. Check for any changes under the Income-tax Act, 2025.

When must Form 16 be issued? By 15 June after the end of the financial year. Check the current form name under the new Income-tax Act.

What is the professional tax due date? It depends on the state — many collect monthly, some quarterly or annually for smaller employers. Check your state's rules.

What happens if PF is paid late? Interest at 12% a year, damages based on the length of delay, and loss of the income tax deduction for the late-deposited employee share.

Does PeopleVio remind us about PF due dates? Yes. With the EPFO module on, PeopleVio emails admins before the 15th for unpaid months and shows estimated interest and damages if a month is late.

The bottom line

Payroll compliance is a calendar problem more than a calculation problem. Lock inputs by month-end, pay salary and TDS by the 7th, PF and ESI by the 15th, file TDS returns each quarter, and put bonus and Form 16 on the calendar now.

Juggling due dates across five portals and a spreadsheet? PeopleVio runs payroll, PF, ESI and TDS in one place, validates your ECR and reminds you before the 15th. See PeopleVio's pricing or book a demo.

Related reading: How to file PF ECR online · PF and ESI return filing software · Payroll compliance software · ESIC wage ceiling