Guides · Statutory compliance for employers
HR Compliance Calendar for Indian Startups
Most payroll compliance in India is monthly and predictable: TDS by the 7th, EPF and ESIC by the 15th, and professional tax on your state’s schedule. On top of that sit quarterly TDS returns and a handful of annual filings like Form 16. This calendar lays out the recurring dates so nothing slips.
General guidance, not legal or tax advice. Dates can shift for holidays or notifications, and several items are state-specific — verify with the relevant authority or your consultant.
How to use this calendar
Run the monthly block every month; diarise the quarterly and annual dates once.
The four monthly obligations repeat for every wage month — build them into your payroll close. The quarterly TDS returns and annual filings happen on fixed calendar dates, so set them once at the start of the year. For a live, filterable version, use the interactive HR calendar.
Every month
These four run on a monthly cycle. The dates below are the common statutory deadlines — professional tax is the one that varies most by state.
| Obligation | Due date | Notes |
|---|---|---|
| TDS on salary — deposit | 7th of the following month | For March, the deposit deadline is 30 April. |
| EPF — ECR payment & filing | 15th of the following month | Electronic Challan-cum-Return for the previous month’s wages. |
| ESIC — contribution | 15th of the following month | For employees earning up to ₹21,000 a month in ESIC-notified areas. |
| Professional Tax (PT) — deposit | State-specific (often 10th / 15th / 21st) | Varies by state (e.g. Maharashtra, Karnataka, West Bengal differ). Some states file monthly, others annually. |
Quarterly & annual
Set these on the calendar once. The TDS returns and Form 16 run back to back in the first half of the year; the state-specific items depend on where you employ.
| Filing | Due date | Notes |
|---|---|---|
| TDS return — Form 24Q (Q1) | 31 July | Salary TDS return for April–June. |
| TDS return — Form 24Q (Q2) | 31 October | Salary TDS return for July–September. |
| TDS return — Form 24Q (Q3) | 31 January | Salary TDS return for October–December. |
| TDS return — Form 24Q (Q4) | 31 May | Salary TDS return for January–March. |
| Form 16 to employees | 15 June | Annual salary TDS certificate for the previous financial year. |
| Payment of Bonus — Form D | Within 8 months of year-end | Statutory bonus paid and annual return filed (by 30 Nov for an Apr–Mar year). |
| Labour Welfare Fund (LWF) | State-specific (usually half-yearly) | Due dates and applicability vary by state; some states have no LWF. |
| Shops & Establishment / annual returns | State-specific | Registration renewal and annual returns as required by your state. |
Mind the state-specific items
Professional tax and the Labour Welfare Fund are set by each state, so their rates, due dates and even whether they apply differ across the country. If you employ people in more than one state, you are running several PT schedules at once. The professional tax by state guide lists the slabs and deadlines state by state.
Treat the dates here as a working baseline, not a substitute for confirming the current schedule with each authority — a holiday, an extension or a notification can move a deadline in any given year.
Frequently asked questions
What are the monthly HR compliance deadlines in India?
The core monthly deadlines are: TDS on salary deposited by the 7th of the following month, the EPF Electronic Challan-cum-Return (ECR) paid and filed by the 15th, ESIC contributions by the 15th, and professional tax as per your state’s schedule (commonly the 10th, 15th or 21st). For March, TDS is deposited by 30 April.
When is Form 16 due to employees?
Form 16, the annual salary TDS certificate, must be issued to employees by 15 June following the end of the financial year. It is generated after the Q4 TDS return (Form 24Q), which is due by 31 May, so the two deadlines run back to back.
When are TDS returns filed?
Salary TDS returns (Form 24Q) are filed quarterly: by 31 July for April–June, 31 October for July–September, 31 January for October–December, and 31 May for January–March. The actual TDS is deposited monthly by the 7th of the following month.
Why do professional tax and LWF dates vary?
Professional tax and the Labour Welfare Fund are state subjects, so each state sets its own rates, due dates and filing frequency — some states have no LWF at all, and PT can be monthly in one state and annual in another. Always confirm the schedule for each state you employ in; our professional-tax-by-state guide lists them.
What happens if a statutory deadline is missed?
Missing a statutory date typically attracts interest and penalties — for example, interest and damages on late EPF or ESIC payments, and interest plus a late-filing fee on TDS. Beyond the cost, repeated defaults can affect your standing in audits and due diligence, so it is worth automating reminders and reconciling payroll each month.
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