Every HR manager in India knows the panic of that Monday morning when someone mentions “the PF challan was due yesterday.” The fines are small but the follow-up is not — late payment interest, EPFO notices, and the very real possibility of an audit that opens every other can of worms you’ve been keeping closed. The fix is not to work harder. The fix is to have the entire year’s deadlines in one place before April begins.
This is that place. Below is a complete HR compliance calendar for India FY 2026-27, covering every recurring deadline your payroll and HR team is responsible for — PF, ESI, TDS, Form 24Q, advance tax, professional tax, and LWF.
Quick Answer: What Is the HR Compliance Calendar?
An HR compliance calendar is a month-wise schedule of all statutory filing, deposit, and reporting deadlines that an Indian employer must meet under central and state labour laws. It covers obligations under the Employees’ Provident Funds Act 1952, the Employees’ State Insurance Act 1948, the Income Tax Act 1961, the Code on Wages 2019, and applicable state Shops & Establishments and Professional Tax Acts.
TL;DR — Key Monthly Deadlines
- PF & ESI contribution deposits: 15th of every month
- TDS on salary deposit: 7th of every month (30 April for March)
- Form 24Q quarterly returns: 31 July | 31 Oct | 31 Jan | 31 May
- Advance tax instalments: 15 June | 15 Sep | 15 Dec | 15 Mar
- Form 16 issue to employees: By 15 June each year
Recurring Monthly Deadlines (Every Month, No Exception)
These three deadlines repeat every single month throughout FY 2026-27. Build them into your payroll closing checklist so they never need a separate reminder.
| Deadline | Due Date | Applicable Law | Penalty for Delay |
|---|---|---|---|
| PF contribution deposit + ECR upload | 15th of following month | EPF Act 1952; EPFO circular | 12% p.a. interest + damages up to 25% of arrears |
| ESI contribution deposit | 15th of following month | ESI Act 1948 | 12% p.a. interest; prosecution possible after 3 months |
| TDS on salary deposit (Sec 192) | 7th of following month (30 April for March) | Income Tax Act 1961, Sec 200 | 1.5% per month interest (Sec 201(1A)); ₹200/day late fee (Sec 234E) |
A Note on the 15th PF/ESI Deadline
If the 15th falls on a bank holiday or Sunday, EPFO and ESIC generally allow the next working day — but do not assume this without checking the official EPFO notification for that month. Pay a day early when you can. The interest clock starts ticking on the 16th regardless of holidays unless officially extended.
For PF, remember: the ECR (Electronic Challan cum Return) upload and the challan payment are two separate steps. Complete both by the 15th. Many teams upload the ECR file in time but delay the actual bank payment — that still counts as a late deposit. EZHRM’s compliance module generates the ECR file automatically and reminds your team before the 15th so both steps land on time.
Quarterly TDS Return (Form 24Q) Deadlines FY 2026-27
Form 24Q is the quarterly TDS return for salary payments under Section 192. As an employer, you are required to file it four times a year. Missing this return attracts a fee of ₹200 per day under Section 234E, in addition to the interest on late TDS deposit.
| Quarter | Period | Form 24Q Filing Deadline |
|---|---|---|
| Q1 | April – June 2026 | 31 July 2026 |
| Q2 | July – September 2026 | 31 October 2026 |
| Q3 | October – December 2026 | 31 January 2027 |
| Q4 | January – March 2027 | 31 May 2027 |
Q4 has the longest deadline (31 May) because employers need time to finalise investment proofs, compute actual tax, and issue Form 16 by 15 June. Do not treat the extra time as permission to procrastinate — the Q4 return is the most error-prone of all four and requires reconciling the full year’s TDS with each employee’s actual tax liability. Use EZHRM’s TDS & Form 16 module to reconcile all four quarters automatically before filing.
Advance Tax Instalments FY 2026-27
Advance tax applies to employees whose estimated tax liability exceeds ₹10,000 for the year. While TDS deducted by the employer usually covers salaried employees, those with additional income (rental income, freelance work, capital gains, interest) need to pay advance tax personally. As HR, you need to communicate these dates when employees ask about self-assessment obligations.
| Instalment | Due Date | Cumulative % of Annual Tax Payable |
|---|---|---|
| 1st instalment | 15 June 2026 | 15% |
| 2nd instalment | 15 September 2026 | 45% |
| 3rd instalment | 15 December 2026 | 75% |
| 4th instalment | 15 March 2027 | 100% |
For employees opting for the presumptive taxation scheme under Sections 44AD/44ADA, the entire advance tax is due in a single instalment by 15 March 2027. You can cross-check current income tax deadlines directly on the Income Tax Department portal.
Annual and One-Time Deadlines in FY 2026-27
Beyond the recurring monthly and quarterly filings, several one-off deadlines define the HR calendar for the year:
| Deadline | Due Date FY 2026-27 | Act / Form |
|---|---|---|
| Form 16 issued to employees | 15 June 2026 | Income Tax Act, Sec 203 |
| ESI half-yearly return (Apr–Sep) | 11 November 2026 | ESI Act; ESIC portal |
| ESI half-yearly return (Oct–Mar) | 11 May 2027 | ESI Act; ESIC portal |
| Investment declaration collection | April–May 2026 | Form 12BB; Income Tax Act |
| Investment proof submission by employees | January 2027 (company-set) | Form 12BB |
| POSH Annual Report to employer | 31 January 2027 | POSH Act 2013, Sec 21 |
| Factories Annual Return | 31 January 2027 | Factories Act 1948 |
Professional Tax (PT) — State-Wise Filing Summary
Professional tax is a state levy, so deadlines and rates differ across India. Delhi, Haryana, Uttar Pradesh, and Rajasthan do not levy PT, which makes life easier for companies based in Delhi NCR. For all other states, here are the key recurring deadlines:
| State | PT Return Frequency | Typical Due Date |
|---|---|---|
| Maharashtra | Monthly (PTRC) | Last day of the month |
| Karnataka | Monthly | 20th of following month |
| Tamil Nadu | Half-yearly | 30 Sep & 31 Mar |
| West Bengal | Monthly | 21st of following month |
| Telangana | Monthly | 10th of following month |
| Andhra Pradesh | Monthly | 10th of following month |
| Gujarat | Monthly | 15th of following month |
| Madhya Pradesh | Annual | 30 June each year |
Always cross-check with your state’s official commercial tax portal, as PT slabs and due dates are revised periodically. EZHRM’s compliance dashboard tracks PT slabs and due dates across all states where you have employees and alerts your team before each deadline.
Labour Welfare Fund (LWF) — When to Pay
LWF is another state levy, typically deducted from employee wages and matched by the employer. Unlike PT which is monthly in most states, LWF contributions are collected half-yearly or annually in most states.
| State | Frequency | Due Date |
|---|---|---|
| Maharashtra | Half-yearly | 15 July & 15 January |
| Karnataka | Annual | 15 January |
| Tamil Nadu | Annual | 31 December |
| Gujarat | Annual | 31 December |
| Andhra Pradesh | Half-yearly | 30 June & 31 December |
| Telangana | Half-yearly | 30 June & 31 December |
| Punjab | Half-yearly | 15 July & 15 January |
| Haryana | Annual | 31 December |
Haryana-based employers (Bahadurgarh, Gurgaon, Faridabad, Panipat) should verify current LWF applicability under the Haryana Labour Welfare Fund Act as contribution rates have been updated in recent years. Use EZHRM’s PF & ESI calculator to quickly verify your monthly statutory obligations.
Your Month-by-Month HR Compliance Checklist FY 2026-27
April 2026
- Collect new investment declarations (Form 12BB) from all employees
- Update tax regime choices for FY 2026-27 (new vs old) in payroll
- Deposit PF for March 2026 — by 15 April
- Deposit ESI for March 2026 — by 15 April
- Deposit TDS for March 2026 — by 30 April (special deadline)
May 2026
- ESI half-yearly return for Oct–Mar — by 11 May
- File Form 24Q Q4 for FY 2025-26 — by 31 May
- PF deposit for April — by 15 May | ESI deposit for April — by 15 May
- TDS deposit for April — by 7 May
June 2026
- Issue Form 16 to all employees — by 15 June
- First advance tax instalment — 15 June (15% of estimated annual tax)
- PF deposit for May — by 15 June | ESI deposit for May — by 15 June
July 2026
- File Form 24Q Q1 (Apr–Jun 2026) — by 31 July
- PF & ESI deposit for June — by 15 July
- Maharashtra/Punjab LWF half-yearly — by 15 July
September 2026
- Second advance tax instalment — 15 September (cumulative 45%)
- Tamil Nadu PT half-yearly — 30 September
October–November 2026
- File Form 24Q Q2 (Jul–Sep 2026) — by 31 October
- ESI half-yearly return for Apr–Sep — by 11 November
December 2026
- Third advance tax instalment — 15 December (cumulative 75%)
- LWF annual states (Karnataka, Tamil Nadu, Gujarat, Haryana) — 31 December
- Andhra Pradesh / Telangana LWF half-yearly — 31 December
- Begin collecting investment proofs from employees (January deadline)
January 2027
- File Form 24Q Q3 (Oct–Dec 2026) — by 31 January
- POSH Internal Committee Annual Report — by 31 January
- Factories Annual Return — by 31 January
- Karnataka LWF & Maharashtra/Punjab LWF half-yearly — by 15 January
March 2027
- Fourth advance tax instalment — 15 March (100% of liability)
- Tamil Nadu PT half-yearly — 31 March
- Year-end payroll reconciliation — ensure YTD TDS matches liability
- Verify all PF, ESI, PT challans are closed for FY 2026-27
What HR Managers Most Commonly Miss
The TDS March Exception
Every other month, TDS on salary is due on the 7th. For March, it’s due by 30 April. This is one of the most frequently confused deadlines — some teams wait until April 7th based on habit and miss the extra three weeks they had. Mark 30 April separately in your calendar, not as a generic “7th of month” reminder.
ESI Half-Yearly Returns vs Monthly Deposits
Teams often confuse the monthly deposit (15th of every month) with the half-yearly return (11 November and 11 May). Missing the deposit is a penalty. Missing the return is a separate offence under the ESI Act. Both need to happen; neither substitutes for the other. Check the ESIC portal for any deadline extensions notified during the year.
LWF in Multi-State Companies
If your company has employees in Maharashtra, Karnataka, and Tamil Nadu, you have three different LWF deadlines, three different rates, and three different portals. Many finance teams pay the salary components correctly but miss the LWF remittance because no one owns the state-wise tracking. Assign it explicitly — to a person, not just a team.
Form 16 and Form 24Q Q4 Are Linked
Form 16 can only be generated after the Q4 Form 24Q is processed by TRACES. This means your 31 May Q4 filing directly determines whether you can meet the 15 June Form 16 deadline. File Q4 by 15 May if possible to give TRACES enough processing time. A rushed Q4 filing with errors means a delayed Form 16, which means angry employees during ITR season.
Frequently Asked Questions
Q1. What is the due date for PF deposit in India for FY 2026-27?
PF contributions must be deposited by the 15th of the month following the salary month. For example, PF on June 2026 salary is due by 15 July 2026. Late deposit attracts interest at 12% per annum plus damages under the EPF Act 1952. The employer must also upload the ECR file on the EPFO portal by the same date.
Q2. When is Form 24Q Q1 due for FY 2026-27?
Form 24Q for Q1 (April to June 2026) is due on 31 July 2026. The return must be filed on the TRACES/TIN portal. A delay attracts a late filing fee of ₹200 per day under Section 234E of the Income Tax Act, subject to a maximum of the TDS amount for that quarter.
Q3. Do Delhi NCR employers need to pay professional tax?
No. Delhi, Haryana, Uttar Pradesh, Rajasthan, Punjab, Uttarakhand, and Himachal Pradesh do not levy professional tax. Employers based entirely in these states have no PT obligation. However, if employees work at client sites or branches in Maharashtra or Karnataka, PT may still apply for those employees under the respective state acts.
Q4. What is the penalty for late ESI contribution?
Late ESI deposit attracts simple interest at 12% per annum from the due date to the actual payment date. Additionally, ESIC can initiate prosecution proceedings under Section 85 of the ESI Act 1948 for persistent delays. After three months of non-payment, the case can be referred to the Recovery Officer for attachment of property.
Q5. Is there a single deadline reminder tool for Indian HR compliance?
EZHRM’s compliance dashboard tracks all recurring deadlines — PF, ESI, TDS, PT, LWF — in one place and sends automated reminders to your payroll team before each due date, synced to your employee headcount and active states.
Q6. When should I issue Form 16 to employees for FY 2026-27?
Form 16 for FY 2026-27 (April 2026 to March 2027) must be issued by 15 June 2027. To meet this deadline, ensure your Q4 Form 24Q is filed well before 31 May 2027 so TRACES has time to process the TDS certificates. Employees need Form 16 to file their Income Tax Returns by the July ITR deadline.
A missed compliance deadline rarely costs just the fine — it costs the time to respond to notices, explain to management, and rebuild confidence with your finance team. Bookmark this calendar, share it with your payroll executive, and set up alerts in your system. If you want those reminders to fire automatically without anyone having to remember, EZHRM’s payroll module tracks every PF, ESI, TDS, and quarterly return deadline for you — and sends nudges before each one, from one dashboard built for Indian compliance.