Indian Payroll Compliance Calendar 2026
Key statutory due dates for PF, ESI, TDS, Professional Tax and Form 16 — so your payroll stays compliant all year.
Monthly recurring due dates
| Compliance | Due date | Notes |
|---|---|---|
| TDS deposit (salary) | 7th of the following month | Except March — due 30 April. |
| PF (EPF) payment + ECR | 15th of the following month | Electronic Challan-cum-Return via EPFO. |
| ESI contribution | 15th of the following month | Deposited via the ESIC portal. |
| Professional Tax (PT) | Varies by state | Usually monthly (e.g. by the last day / 20th). |
Quarterly TDS returns (FY 2025-26)
| Quarter | Form | Due date |
|---|---|---|
| Q1 (Apr–Jun) | Form 24Q (TDS return) | 31 July 2026 |
| Q2 (Jul–Sep) | Form 24Q (TDS return) | 31 October 2026 |
| Q3 (Oct–Dec) | Form 24Q (TDS return) | 31 January 2027 |
| Q4 (Jan–Mar) | Form 24Q (TDS return) | 31 May 2026 (for FY 2025-26) |
Annual obligations
| Compliance | Due date |
|---|---|
| Form 16 (TDS certificate) to employees | 15 June 2026 |
| PF annual account / passbook reconciliation | Ongoing |
| Bonus payment (Payment of Bonus Act) | Within 8 months of financial year end |
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Frequently asked questions
What is the PF payment due date?⌄
PF (EPF) contributions and the ECR must be deposited by the 15th of the following month. For example, contributions for January are due by 15 February.
What is the ESI payment due date?⌄
ESI contributions must be deposited by the 15th of the following month, the same as PF.
When is TDS on salary deposited?⌄
TDS deducted on salary must be deposited by the 7th of the following month, except for March, where the due date is 30 April. TDS returns (Form 24Q) are filed quarterly.
Disclaimer: These calculators provide indicative estimates for FY 2025-26 based on standard statutory rules and the inputs you enter. Actual figures depend on your salary structure, state, applicable exemptions and the latest government notifications. Please consult a qualified payroll or tax professional before making decisions.