Every Deadline, Every Filing, Every Authority — Month by Month
Missing a statutory payroll deadline in India is not a administrative inconvenience. It generates interest, penalties, and in serious cases prosecution — and the clock starts running the day after the deadline, not the day you discover the miss.
This calendar covers every recurring payroll compliance obligation for FY 2025-26 (April 2025 – March 2026) and the year-end filing obligations that fall in April–June 2026. Use it as a master reference. Build buffer days into your payroll calendar — every deadline here is the legal limit, not the safe target date.
Deadline Priority Legend
CRITICAL
Missing this deadline triggers financial penalties or prosecution. No grace period.
HIGH
Missing this deadline triggers penalty or employee impact. Should be treated with same urgency as CRITICAL.
These repeat every calendar month without exception. Build them into your standing payroll calendar.
Deadline
Obligation
Authority / Form
Priority
7th
TDS deposit — deducted from salaries in prior month
Income Tax Dept / OLTAS challan
CRITICAL
10th
Professional Tax deposit — Telangana, AP, Madhya Pradesh
Respective state PT dept
HIGH
15th
PF contribution deposit + ECR (Electronic Challan cum Return) filing
EPFO portal
CRITICAL
15th
ESIC contribution deposit
ESIC portal
CRITICAL
20th
Professional Tax deposit — Karnataka
Karnataka state PT portal
HIGH
21st
Professional Tax deposit — West Bengal
WB state PT dept
HIGH
Last day
Professional Tax deposit — Maharashtra
Maharashtra state PT portal
HIGH
Last day
Payslip distribution to all employees for prior month salary
Internal / ESS portal
IMPORTANT
Last day
LWF deposit — states with monthly frequency (Telangana, WB, Delhi, Punjab, Odisha, Haryana)
Respective state LWF boards
HIGH
The 7th TDS deadline and 15th PF/ESIC deadlines are the most financially consequential recurring obligations. Missing TDS generates 1.5%/month interest + penalty. Missing PF generates 12% p.a. interest + tiered damages. No payroll calendar is complete without these as hard-blocked reminders.
April 2025 — Financial Year Start
April is the most operationally complex payroll month. New tax slabs take effect, regime declarations must be collected, and salary revision cycles typically run simultaneously.
Date
Obligation
Authority / Form
Priority
Apr 7
TDS deposit for March salaries
Income Tax Dept
CRITICAL
Apr 15
PF ECR for March + deposit
EPFO
CRITICAL
Apr 15
ESIC deposit for March
ESIC
CRITICAL
Apr 30
Tax regime declaration deadline for all employees (FY 2025-26)
Internal HR / ESS
CRITICAL
Apr 30
Annual PF return (Form 3A / 6A) for FY 2024-25
EPFO portal
HIGH
Apr 30
Annual ESIC return (Form 5) for Oct–Mar half-year
ESIC portal
HIGH
May 2025
Date
Obligation
Authority / Form
Priority
May 7
TDS deposit for April salaries
Income Tax Dept
CRITICAL
May 11
ESIC half-yearly return (Form 5) for Oct–Mar period
ESIC portal
HIGH
May 15
PF ECR for April + deposit
EPFO
CRITICAL
May 15
ESIC deposit for April
ESIC
CRITICAL
May 31
TDS return Q4 (Form 24Q) for Jan–Mar quarter
TRACES / e-filing portal
CRITICAL
Q4 TDS return (Form 24Q) deadline is May 31. This is the most important quarterly TDS filing — it covers January to March salaries, which typically include the largest variable pay and bonus payouts of the year. Late filing attracts ₹200/day under Section 234E.
June 2025 — Annual Tax Filings Due
June is the most employee-facing compliance month. Form 16 issuance affects every employee who needs to file ITR. Missing the June 15 deadline creates immediate employee complaints and ₹100/day/employee penalties.
Date
Obligation
Authority / Form
Priority
Jun 7
TDS deposit for May salaries
Income Tax Dept
CRITICAL
Jun 15
Form 16 Part A + Part B issued to ALL employees for FY 2024-25
Professional Tax half-yearly returns — Tamil Nadu (first half)
TN state PT dept
HIGH
August 2025
Date
Obligation
Authority / Form
Priority
Aug 7
TDS deposit for July salaries
Income Tax Dept
CRITICAL
Aug 15
PF ECR for July + deposit
EPFO
CRITICAL
Aug 15
ESIC deposit for July
ESIC
CRITICAL
Aug 15
LWF — Gujarat annual deduction period check
Gujarat LWF Board
IMPORTANT
September 2025
Date
Obligation
Authority / Form
Priority
Sep 7
TDS deposit for August salaries
Income Tax Dept
CRITICAL
Sep 15
PF ECR for August + deposit
EPFO
CRITICAL
Sep 15
ESIC deposit for August
ESIC
CRITICAL
Sep 30
PT payment — Tamil Nadu half-year (Apr–Sep)
TN state PT dept
HIGH
Sep 30
Investment declaration window opens — notify employees for old regime
Internal HR
IMPORTANT
October 2025 — Investment Declaration Window
October opens the investment declaration window for old-regime employees. HR must run this process correctly — investment declarations determine TDS calculations for the second half of the year.
Date
Obligation
Authority / Form
Priority
Oct 7
TDS deposit for September salaries
Income Tax Dept
CRITICAL
Oct 15
PF ECR for September + deposit
EPFO
CRITICAL
Oct 15
ESIC deposit for September
ESIC
CRITICAL
Oct 31
TDS return Q2 (Form 24Q) for Jul–Sep quarter
TRACES / e-filing portal
CRITICAL
Oct 31
Investment declaration deadline for old-regime employees (internal)
Internal HR / ESS
HIGH
November 2025
Date
Obligation
Authority / Form
Priority
Nov 7
TDS deposit for October salaries
Income Tax Dept
CRITICAL
Nov 11
ESIC half-yearly return (Form 5) for Apr–Sep period
ESIC portal
HIGH
Nov 15
PF ECR for October + deposit
EPFO
CRITICAL
Nov 15
ESIC deposit for October
ESIC
CRITICAL
Nov 30
LWF annual payment — Karnataka (Jan 31 technically, but some states earlier)
January opens the actual investment proof submission window. TDS is recalculated based on submitted proofs, creating adjustments in February and March payroll.
Date
Obligation
Authority / Form
Priority
Jan 7
TDS deposit for December salaries
Income Tax Dept
CRITICAL
Jan 15
Investment proof submission deadline for old-regime employees
Internal HR
HIGH
Jan 15
PF ECR for December + deposit
EPFO
CRITICAL
Jan 15
ESIC deposit for December
ESIC
CRITICAL
Jan 31
TDS return Q3 (Form 24Q) for Oct–Dec quarter
TRACES / e-filing portal
CRITICAL
Jan 31
LWF annual payment — Karnataka, Tamil Nadu
Respective state LWF boards
HIGH
February 2026
Date
Obligation
Authority / Form
Priority
Feb 7
TDS deposit for January salaries
Income Tax Dept
CRITICAL
Feb 15
PF ECR for January + deposit
EPFO
CRITICAL
Feb 15
ESIC deposit for January
ESIC
CRITICAL
Feb 28
TDS catch-up adjustments processed in February payroll (based on final proofs)
Internal payroll
HIGH
March 2026 — Financial Year Close
Date
Obligation
Authority / Form
Priority
Mar 7
TDS deposit for February salaries
Income Tax Dept
CRITICAL
Mar 15
PF ECR for February + deposit
EPFO
CRITICAL
Mar 15
ESIC deposit for February
ESIC
CRITICAL
Mar 31
PT half-yearly return — Tamil Nadu second half (Oct–Mar)
TN state PT dept
HIGH
Mar 31
Final TDS computation and adjustments for FY 2025-26
Internal payroll
IMPORTANT
Mar 31
Confirm Form 16 data is clean before year-end close
Internal payroll
IMPORTANT
April–June 2026 — Year-End Compliance Cycle
Date
Obligation
Authority / Form
Priority
Apr 7
TDS deposit for March 2026 salaries
Income Tax Dept
CRITICAL
Apr 15
PF ECR for March + deposit
EPFO
CRITICAL
Apr 30
Annual PF return (Form 3A / 6A) for FY 2025-26
EPFO portal
HIGH
Apr 30
Tax regime declarations collected for FY 2026-27
Internal HR
CRITICAL
May 11
ESIC half-yearly return (Form 5) for Oct–Mar period
ESIC portal
HIGH
May 31
TDS return Q4 (Form 24Q) for Jan–Mar 2026
TRACES / e-filing portal
CRITICAL
Jun 15
Form 16 Part A + Part B issued to all employees
Internal HR / ESS
CRITICAL
Paybooks tracks every deadline in this calendar automatically — with buffer alerts before each statutory due date. Never file on the deadline. Build buffer. Our managed payroll clients receive advance reminders 7–10 days before every statutory obligation. paybooks.in/outsourcing-services | info@paybooks.in | +91 80 4710 7171
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