Payroll Compliance Calendar 2026-27: PF, ESI, TDS Due Dates

Key takeaways

Every month: TDS on salary by the 7th; PF (ECR) and ESI by the 15th; Maharashtra professional tax by the 15th for monthly payers.
New form numbers: the quarterly salary TDS return is now Form 138 (was 24Q) and the annual certificate is Form 130 (was Form 16).
Coming up: statutory bonus for 2025–26 is due by 30 November 2026.
Late PF and ESI attract interest of 12% a year, and PF also attracts damages.

Payroll compliance in India runs on a monthly rhythm with a few bigger dates layered on top. Most penalties are not for getting the maths wrong but for paying late, so a reliable calendar is the cheapest compliance tool you will ever have.

2026 changed more dates and form names than usual. The EPF wage ceiling went up to ₹25,000, the four labour codes came into force, the Income-tax Act, 2025 renamed the TDS forms, and Maharashtra moved its professional tax due date. This calendar reflects all of it.

The monthly cycle

These dates repeat every month for the previous month's salaries and wages.

7thTDS on salaryDeposit tax deducted last month

15thPF (ECR)Contributions + ECR filing

15thESIEmployee 0.75% + employer 3.25%

15thPT (Maharashtra)Monthly payers, payment + return

Two exceptions to remember

TDS deducted in March is due by 30 April, not 7 April (non-government employers). And EPFO extended the PF due date for September 2026 wages to 31 October 2026 because of the wage ceiling change. Extensions like this are one-offs, so always check EPFO circulars.

Month-by-month calendar: November 2026 to July 2027

Monthly dates are listed with the bigger deadlines that fall in the same month. Red dates are the ones most often missed.

November 2026

7 NovTDS on October salaries
15 NovPF ECR, ESI and Maharashtra PT for October
30 NovStatutory bonus for 2025–26 must be paid

December 2026

7 DecTDS on November salaries
15 DecPF ECR, ESI and Maharashtra PT for November
31 DecMaharashtra LWF deducted from December salary

January 2027

7 JanTDS on December salaries
15 JanPF ECR, ESI and Maharashtra PT for December
15 JanMaharashtra LWF payment (July–December)
31 JanForm 138 (salary TDS return) for Q3, Oct–Dec
31 JanMaharashtra LWF return (Form A-1)

February 2027

7 FebTDS on January salaries
15 FebPF ECR, ESI and Maharashtra PT for January
FebMaharashtra PT is ₹300 (not ₹200) in February salary for the top slab

March 2027

7 MarTDS on February salaries
15 MarPF ECR, ESI and Maharashtra PT for February
15 MarMaharashtra PT annual return (annual payers)
31 MarESI contribution period (October–March) ends

April 2027

15 AprPF ECR, ESI and Maharashtra PT for March
30 AprTDS on March salaries (extended March deadline)

May 2027

7 MayTDS on April salaries
15 MayPF ECR, ESI and Maharashtra PT for April
31 MayForm 138 for Q4, Jan–Mar 2027

June 2027

7 JunTDS on May salaries
15 JunPF ECR, ESI and Maharashtra PT for May
15 JunForm 130 (was Form 16) to every employee for tax year 2026–27
15 JunMaharashtra PTEC (employer's own ₹2,500)
30 JunMaharashtra LWF deducted from June salary

July 2027

7 JulTDS on June salaries
15 JulPF ECR, ESI and Maharashtra PT for June; Maharashtra LWF payment (January–June)
31 JulForm 138 for Q1 of 2027–28; Maharashtra LWF return (Form A-1)

Quarterly, half-yearly and annual deadlines

What	How often	Due
Salary TDS return (Form 138, was 24Q)	Quarterly	31 Jul, 31 Oct, 31 Jan, 31 May
Salary TDS certificate (Form 130, was Form 16)	Annual	15 June after the tax year
Maharashtra LWF (₹25 employee + ₹75 employer)	Half-yearly	Pay by 15 Jul and 15 Jan; Form A-1 by 31 Jul and 31 Jan
Maharashtra PT annual return	Annual	15 March
Maharashtra PTEC (employer's own tax)	Annual	15 June
Statutory bonus (wages up to ₹21,000)	Annual	Within 8 months of year-end (30 Nov)

Professional tax and LWF rules differ from state to state. The dates above are for Maharashtra, where we are based. If you employ people in other states, add each state's dates to your calendar too.

What it costs to miss a date

PF: interest at 12% a year from the due date, plus damages that grow with the length of the delay.
ESI: interest at 12% a year from the due date.
TDS: interest of 1.5% a month from the date of deduction to the date of deposit, plus late fees for late returns.
Income tax: employee PF and ESI contributions deposited after the due date can be disallowed as a business expense.

How to never miss a deadline

Close payroll by the 3rd

Finalising salaries early leaves a buffer for the 7th and 15th, and for portal downtime.

Pay a few days early

Bank and portal problems are most common on due dates. Aim for the 5th and the 12th.

Keep one shared calendar

Put every state's PT and LWF dates in one place, with reminders three days ahead.

Watch for circulars

EPFO, ESIC and state departments do extend or change dates, as they did in 2026.

How GoHRMS helps

Deadlines built into every payroll run

PF, ESI, PT, LWF and TDS calculated automatically
Statutory reports ready before each due date
State-wise PT and LWF rules for every location
Or let our team file it all for you

See Compliance Services

Frequently asked questions

What is the due date for PF and ESI payment?

PF (through the ECR) and ESI contributions for a wage month are due by the 15th of the following month. For example, October 2026 wages are due by 15 November 2026.

When is TDS on salary due?

TDS deducted from salary must be deposited by the 7th of the following month. TDS deducted in March has a longer deadline: 30 April for non-government employers. Employees can compare regimes with our salary calculator.

What replaced Form 24Q and Form 16?

Under the Income-tax Act, 2025, the quarterly salary TDS return is Form 138 (earlier Form 24Q) and the annual TDS certificate is Form 130 (earlier Form 16), starting from tax year 2026–27. Form 130 for tax year 2026–27 must be issued by 15 June 2027.

When must statutory bonus be paid?

Within eight months of the close of the accounting year. For an April to March year, bonus for 2025–26 must be paid by 30 November 2026. Employees with wages up to ₹21,000 a month are eligible.

When is Maharashtra professional tax due?

Since the February 2026 amendment, employers who file monthly pay and file by the 15th of the following month, and employers who file annually do so by 15 March. Which applies depends on the previous year's professional tax liability.

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Tags:PF due dateESITDSForm 138Form 130Professional taxLWFBonus

Gizmosys Compliance Team

Our compliance team runs PF, ESI, professional tax, LWF, bonus and gratuity compliance every month for businesses across India, and writes these guides from that day-to-day experience. See our compliance services.

Sources: EPFO extension for September 2026 (Ebizfiling) · Income-tax Rules 2026 form numbers and due dates (TaxAJ) · Maharashtra PT due dates revised (Lexplosion) · Maharashtra LWF (factoHR) · Statutory bonus eligibility under the Code on Wages (Lexplosion). This article is general information, not legal advice. Always confirm dates against the latest official notifications.

Payroll Compliance Calendar 2026–27: Every PF, ESI and TDS Due Date in One Place