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Compliance guide

Monthly Statutory Compliance Calendar for Indian Payroll

Running a compliant payroll means hitting the same statutory deadlines every month and quarter. Missing one, a PF deposit, an ESI payment or a TDS challan, invites interest and penalties. This calendar lists the recurring dates most employers must track.

By the 7th: TDS deposit

Deposit the TDS deducted from salaries and other payments in the previous month with the government by the 7th, except for March, which has a later date.

By the 15th: PF and ESI

Deposit EPF contributions (file the ECR) and ESI contributions for the previous month by the 15th. Professional tax due dates vary by state, some monthly by a set date.

Quarterly: TDS returns

File the quarterly TDS return (Form 24Q for salaries) by the due date after each quarter, which feeds Form 16 and each employee's Form 26AS.

Half-yearly: ESI returns

File the ESI return for the two contribution periods, April to September and October to March, after each period closes.

Annual: Form 16 and bonus

Issue Form 16 to employees by 15 June, and pay statutory bonus within eight months of the close of the accounting year.

Frequently asked questions

When is PF due each month?

EPF must be deposited and the ECR filed by the 15th of the following month.

When is TDS on salary deposited?

By the 7th of the following month, with a later date for the March deduction.

This guide explains the general process under Indian law and uses established statutory figures. Rules and portals change and some details are state-specific, so confirm the current requirement on the official government portal before you act.

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