Compliance failures are rarely deliberate. They happen because obligations are spread across several laws with different deadlines, and nobody owns a single calendar. This is that calendar.
💡 Make it one person's job
Assign a named owner for the compliance calendar, with a documented backup. Most misses trace to an assumption that someone else was handling it.
Monthly obligations
- 7th — Deposit TDS deducted in the previous month. Late: 1.5% interest per month.
- 7th — Pay wages for the previous month (establishments under 1,000 employees; 10th for larger). Under the Payment of Wages Act.
- 15th — File PF ECR and remit contributions. Late: 12% annual interest plus damages up to 25%.
- 15th — Remit ESI contributions. Late: 12% annual interest.
- Varies by state — Professional Tax payment and return. Monthly in most states; some are quarterly or annual depending on liability.
- Ongoing — Update wage register, attendance register and leave register.
Quarterly obligations
- 31 July / 31 October / 31 January / 31 May — File Form 24Q TDS return for Q1/Q2/Q3/Q4. Late: ₹200 per day under section 234E.
- Varies — Labour Welfare Fund contributions, where the state applies them. Several states collect half-yearly instead.
Annual obligations
- 15 June — Issue Form 16 to all employees. Late: ₹100 per day per certificate.
- 30 April — Deposit March TDS.
- By 31 December (varies) — Pay statutory bonus under the Payment of Bonus Act, within 8 months of the accounting year end. Applies to employees earning up to ₹21,000, at 8.33% to 20% of wages.
- Annual returns — Shops and establishments annual return, where the state requires it; Factories Act annual return where applicable.
- Gratuity — Review accrual and fund position.
- Insurance — Renew group medical and life policies; reconcile enrolments.
Event-triggered obligations
On hiring:
- PF UAN generation or linking; Aadhaar and PAN seeding
- ESI Insurance Person number, if within the wage ceiling
- Professional Tax enrolment per work state
- PF nomination Form 2 and gratuity nomination Form F
- Appointment letter issued, with terms meeting statutory requirements
- Entry in wage and attendance registers
On exit:
- Full and final settlement, generally within 30–45 days
- Gratuity payment within 30 days of becoming payable, if eligible
- Leave encashment per policy and state law
- PF exit date marked in the EPFO portal — frequently forgotten, and it blocks the employee's withdrawal or transfer
- ESI exit update
- Relieving letter, experience certificate and Form 16 for the period worked
⚠️ The most common single miss
Not marking the date of exit in the EPFO portal. Payroll considers the employee gone; EPFO does not. The ex-employee discovers it months later when a withdrawal or transfer fails, and the fix is slower than doing it on time.
Registers to maintain
- Register of employees
- Wage register
- Attendance register
- Leave register
- Overtime register
- Register of fines and deductions, where applicable
- Bonus register
- Maternity benefit register, where applicable
Formats are prescribed and vary by state and by the governing act. Electronic maintenance is permitted in most jurisdictions, but confirm the position for your states.
Displays and notices
- Abstracts of applicable acts, displayed at the workplace
- Notice of weekly holiday and working hours
- Minimum wage rates notification
- Internal committee details under the POSH Act, which applies to every establishment with 10 or more employees
- Emergency and safety notices
✅ Build an audit file now, not during an inspection
Keep one folder containing current registrations, the last 12 months of challans and returns, current registers, your salary structure policy, and your statutory policy documents. Inspections are far shorter when everything is in one place.
📝 Final note
This calendar is a baseline. Your exact obligations depend on your states, headcount, and industry. Confirm the specifics for your establishment — the cost of getting advice is far below the cost of a retrospective demand.
