An employer's tax and HR calendar for India
Reviewed by Mellow Editorial Team, HR & payroll content team
An employer's compliance calendar for India runs on quarterly, monthly, and annual rhythms. Miss a deadline and you face interest, penalties, or prosecution — so knowing exactly what falls due when is more useful than a general reminder to "stay compliant."
Monthly obligations
TDS payment (by the 7th)
Whatever TDS you deducted from salaries in the previous month must be deposited with the government by the 7th of the following month. The only exception is March — that deposit is due by 30 April.
EPF and ESI contributions (by the 15th)
Both employer and employee EPF contributions — 12% each of basic wages — must be remitted to the EPFO portal by the 15th of each month. ESI contributions follow the same 15th deadline for employees who fall below the applicable wage threshold. Late payment attracts damages and interest, which can accumulate quickly.
Professional Tax (state-dependent)
Where applicable, Professional Tax deducted from employee salaries must be deposited with the state authority. The due date and frequency vary by state — some require monthly deposits, others half-yearly. Check the rules for every state where you have employees on payroll.
Quarterly obligations
TDS returns — Form 24Q
Employers file Form 24Q quarterly with the Income Tax Department. This return reports TDS deducted on salary payments. The deadlines are:
- Q1 (April–June): 31 July
- Q2 (July–September): 31 October
- Q3 (October–December): 31 January
- Q4 (January–March): 31 May
Errors in Form 24Q flow through to employees' Form 26AS and AIS, so accurate filing matters to your people, not just to you.
TDS certificates — Form 16 Part A
After each quarter's return is processed, you can generate Part A of Form 16 for employees from the TRACES portal. Most employers consolidate this with Part B and issue the full Form 16 after the financial year closes, but generating Part A quarterly keeps the process manageable.
Annual obligations
Form 16 issuance (by 15 June)
By 15 June following the close of the financial year, every employer must issue Form 16 to employees who had TDS deducted on salary during the year. For 2025/26, that deadline was 15 June 2026. Form 16 is the document employees use to file their own income tax returns, so delays directly inconvenience your workforce.
Investment declarations and proof collection
At the start of the financial year — typically April — collect preliminary investment declarations from employees so you can estimate TDS correctly from the first salary run. In January or February, collect actual proof of investments. A structured internal deadline (say, 31 January for proof submission) avoids a scramble in March when you need to adjust final TDS deductions.
Income Tax Returns — employer entity
Your company's own ITR deadline depends on whether a tax audit is required. Keep this separate from your payroll calendar but coordinate with your chartered accountant so payroll data feeds into the entity return on time.
Labour law annual returns
Under India's four consolidated Labour Codes, which came into force in 2025, employers are required to maintain registers and file annual returns under whichever Codes apply to their establishment size and industry. The specific forms and deadlines are set by central and state rules — annual returns for the Occupational Safety Code, for example, are typically due by February. Review which Codes your headcount and sector trigger, and calendar the returns accordingly.
Gratuity provisioning
Gratuity is not a calendar event in the conventional sense, but it becomes a legal liability the moment an eligible employee completes five years of service. Maintain a running calculation so you are never caught without funds when someone resigns or retires. If you have a gratuity trust or insurance policy, check renewal and contribution schedules annually.
A few cross-cutting points
Financial year vs. assessment year
India's financial year runs April to March. When you label records and set calendar reminders, be precise: 2026/27 means April 2026 to March 2027. Confusing financial year and assessment year is a common source of filing errors.
New tax regime defaults
From 2025/26, the new income tax regime is the default for employees who do not submit a declaration opting for the old regime. Confirm each employee's regime choice at the start of the year and update your payroll software accordingly — the TDS calculation changes materially depending on which regime applies, and mid-year corrections are administratively painful.
State-level variation
India's Labour Codes and older state-specific acts create a patchwork. If you have employees in multiple states, map each state's Professional Tax, Shops and Establishments Act registration, and labour welfare fund obligations separately. A single national calendar is a starting point, not a complete picture.
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