Compliance calendar for Indian employers
Reviewed by Mellow Editorial Team, HR & payroll content team
Every Indian employer must meet a fixed set of statutory deadlines across payroll, tax, and labour law — missing them attracts interest, penalties, and in some cases prosecution. This calendar maps those obligations month by month and by quarter.
How the compliance year is structured
India's statutory year runs on three overlapping cycles:
- Financial year (1 April to 31 March) — governs income tax, TDS, and annual returns
- Assessment year — the year following, in which that income is assessed
- Calendar months — EPF, ESI, and professional tax filings generally follow calendar deadlines
Most obligations are monthly (deposit) plus quarterly or annual (return). Getting the deposits right is the immediate priority; returns consolidate and report what you have already deposited.
Monthly obligations every employer carries
EPF deposits
Both employee and employer contribute 12% of basic wages each. The combined deposit must reach the EPFO by the 15th of the following month. Late payment attracts damages and interest.
ESI deposits
ESI applies to employees below the applicable wage threshold. The contribution is due by the 15th of the following month, same rhythm as EPF.
TDS on salary (Section 192)
You must deduct tax from each salary payment based on the employee's projected annual income and their chosen tax regime. The deducted amount must be deposited with the government by the 7th of the following month. For March salary, the deadline extends to 30 April — confirm the current year's notification, as the government occasionally amends it.
Professional tax
Levied by state governments, so the deadline and rate vary. Most states require monthly payment for employers above a certain employee count and an annual return. Check your specific state's Professional Tax Act.
Quarterly obligations
Form 24Q — TDS return on salary
This is filed four times a year:
| Quarter | Period | Due date |
|---|---|---|
| Q1 | April – June | 31 July |
| Q2 | July – September | 31 October |
| Q3 | October – December | 31 January |
| Q4 | January – March | 31 May |
Filing 24Q accurately is important because this data feeds into each employee's Form 26AS and Annual Information Statement. Errors here create discrepancies that employees flag during their personal return filings.
ESI returns
ESI returns are filed twice a year — for the April-to-September period and the October-to-March period — typically within 42 days of each period's end. Verify current due dates on the ESIC portal, as these are periodically revised.
Annual obligations
Form 16 — TDS certificate
You must issue Form 16 to every employee from whom tax was deducted, by 15 June following the end of the financial year. For 2025/26 income, that means issuing Form 16 by 15 June 2026. Form 16 has two parts: Part A (generated from TRACES, covering TDS deposited) and Part B (salary breakup and deductions), which you prepare.
EPF annual return
The annual EPF return (Form 3A / 6A under the legacy system, now largely superseded by monthly ECR filings) should be reconciled. Ensure your monthly Electronic Challan cum Return filings are complete and consistent — the annual reconciliation follows from those.
Income tax return — employer entity
Your company or firm files its own income tax return. The deadline for entities not subject to transfer pricing audit is typically 31 October of the assessment year. For 2025/26 income, that means 31 October 2026 — verify the notification for any extension.
Gratuity
Gratuity is not a monthly deposit but a statutory liability you must be prepared to meet. It is payable to an employee who completes five years of continuous service, on separation. Many employers fund this through a group gratuity scheme to avoid a large lump-sum outflow.
Labour Code obligations from 2025
India's four consolidated Labour Codes — the Code on Wages, Industrial Relations Code, Social Security Code, and Occupational Safety Code — came into force in 2025. These consolidate and replace dozens of older central Acts. Practically, this means:
- Wage definitions (used for EPF and bonus calculation) may change under the Code on Wages
- Registration, return, and record-keeping formats are being revised under the unified framework
- Some states have issued their own rules under the Codes; others are still in transition
Employers should audit their existing compliance processes against both the old and new frameworks, particularly around the definition of "wages" used for EPF contribution calculation. How Mellow runs payroll across six countries covers how a unified platform handles multi-jurisdiction rule changes automatically.
Keeping a working compliance tracker
A spreadsheet is not enough once you have more than a handful of employees. A practical tracker should include:
- The obligation name and governing statute
- The frequency (monthly, quarterly, annual)
- The deposit deadline and the return/filing deadline — these are different dates
- The person responsible and the status for the current period
- Penalty clauses, so the cost of missing the date is visible
Review it at the start of every month. The deadlines do not move because you are busy.
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