Compliance calendar
Every recurring statutory due date the knowledge base covers, grouped by how often it comes round. State dates vary: the state-wise ready reckoner has each state’s.
Enter
Monthly
| What | When | Law |
|---|---|---|
| Monthly wages | By the 7th of the following month | Code on Wages |
| TDS on salary deposit | 7th of the following month; 30 April for March | TDS on salary |
| Salaries paid | By the 7th of the following month | Payroll month-end |
| PF contributions and ECR | 15th of the following month | Provident fund |
| ESI contribution | 15th of the following month | ESI |
| Professional tax — Maharashtra | 15th of the following month (from March 2026); annual return by 15 March | Professional tax |
| Professional tax — Karnataka | 20th of the following month | Professional tax |
Quarterly
| What | When | Law |
|---|---|---|
| Form 138 quarterly return | 31 July, 31 October, 31 January, 31 May | TDS on salary |
Half-yearly
| What | When | Law |
|---|---|---|
| Minimum wage VDA revision — re-check salaries | From 1 April and 1 October (most states) | Minimum wages |
| Professional tax — Tamil Nadu, Kerala | Each half-year (April–September, October–March), to the local body | Professional tax |
| Labour welfare fund (half-yearly states) | After the June and December deductions, by the state’s date | Labour welfare fund |
Annual
| What | When | Law |
|---|---|---|
| Statutory bonus | Within 8 months of the close of the accounting year (30 November for an April–March year) | Bonus |
| Form 130 to employees | By 15 June after the tax year | TDS on salary |
| Form 124 declarations | Start of the tax year; proofs before the last quarter (employer sets the date) | TDS on salary |
| Investment proofs from employees | Before the last quarter — the employer sets the date, commonly January | Declarations & proofs |
| Labour welfare fund (annual states) | After the December deduction, by the state’s date | Labour welfare fund |
| Publish the year’s holiday list | Before the year starts (state rules often say by December) | Holidays |
| POSH annual report to the District Officer | Each year (commonly by 31 January for the calendar year) | POSH |
Event-based
| What | When | Law |
|---|---|---|
| EPF Form V (on first coverage) | Within 15 days of the scheme applying to the establishment | Provident fund |
| ESI accident report (Form 12) | Within 24 hours of an accident that could cause death or disablement | ESI |
| Gratuity payment | Within 30 days of becoming due | Gratuity |
| Full and final settlement on leaving | Within 2 working days of the exit | Code on Wages |
| Full and final settlement | Within 2 working days of the last working day (gratuity within 30 days) | Full and final settlement |
When a due date falls on a Sunday or public holiday, the authority’s own rule applies — for most portals, the next working day. Due dates are extended by notification from time to time; the linked articles carry the source.