Sleet

The Monthly and Annual Statutory Compliance Calendar for Indian Employers

Nihit Dobariya
Compliance
7 min read
Quick answer

Most statutory penalties come from a missed date, not from dodging the law. The key dates: TDS deposit by the 7th, PF and ESI by the 15th, the salary TDS return (Form 138) on 31 July, 31 October, 31 January and 31 May, Form 130 (earlier Form 16) by 15 June, and bonus within eight months of year-end. Professional tax and LWF dates vary by state.

A sticky note highlights a tax deadline on a calendar alongside documents.

Statutory compliance in India is a calendar problem. Most penalties arise not because employers dodge the law but because a date was missed. A shared calendar, owned by a named person, solves most of it.

Key points covered in this guide: Monthly deadlines, Quarterly deadlines, Annual deadlines, How to organise it, Multi-state employers, Audit readiness

Monthly deadlines

  • ✓7th: Deposit TDS deducted in the previous month.
  • ✓7th to 10th: Pay wages for the previous month where the law requires it, depending on the number of employees.
  • ✓15th: Pay PF contributions and file the ECR.
  • ✓15th: Pay ESI contributions for the previous month.
  • ✓State-specific dates: Professional tax returns and payments. These vary by state and by the amount of tax, so check your state's rules.
Manager interviewing a new hire at an office desk
Statutory filings reward teams that review the paperwork before the deadline, not on it.

Quarterly deadlines

  • ✓31 July, 31 October, 31 January and 31 May: TDS returns for salary on Form 138 (Form 24Q) and for non-salary payments on Form 140 (Form 26Q).
  • ✓Quarterly or half-yearly: Labour Welfare Fund in some states.

Annual deadlines

  • ✓Mid-June: Issue Form 130 (Form 16) to employees.
  • ✓ESI contribution periods: Run in two half-year cycles, April to September and October to March, so check the dates that apply to your registration.
  • ✓Within eight months of year-end: Statutory bonus payment.
  • ✓Annual returns under the Shops and Establishments Act, contract labour and other state laws.
  • ✓Gratuity and other register maintenance.
Colleagues reviewing compliance documents in an office
Statutory filings reward teams that review the paperwork before the deadline, not on it.

How to organise it

  • ✓Build one master calendar with the due date, the form, the owner and the evidence to save.
  • ✓Set reminders at least five working days before every date.
  • ✓Keep a folder per month with challans, acknowledgements and registers.
  • ✓Review the calendar every April and whenever you start operating in a new state.

Multi-state employers

Each state brings its own professional tax slabs, labour welfare fund rates and holiday lists. A single national calendar is not enough. Tag each deadline with the state it applies to.

Audit readiness

Inspectors typically ask for proof of payment and registers for the last few years. If your folder is organised, an inspection is a routine conversation and not an emergency.

A calendar that no one owns is just decoration.

Dates and thresholds change, so verify them against official notifications each year. HR software with a built-in compliance tracker can send alerts and store the receipts in one place.

Nihit Dobariya

Written by

HR Manager, Airwix Technologies (Sleet)

Nihit Dobariya is the HR Manager at Airwix Technologies in Ahmedabad, where he runs HR and payroll for the team behind Sleet. He writes about payroll, PF and ESIC, professional tax, the labour codes and everyday HR practice for Indian employers, and checks each rule against the official notification before it is published.

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