HR Compliance Calendar in India (2026)

What Is an HR Compliance Calendar for India?

An HR compliance calendar for India is a month-by-month schedule of every statutory filing, payment, and regulatory deadline that employers must meet under central and state labour laws. It covers obligations under the Employees' Provident Fund (EPF) Act, Employees' State Insurance (ESI) Act, Income Tax Act (TDS/TCS), Factories Act, Payment of Bonus Act, Payment of Gratuity Act, Shops & Establishments Act, Professional Tax state laws, and the newly notified four Labour Codes.

Missing a deadline is never a minor oversight. Delayed PF remittances attract damages at 12% p.a., TDS defaults invite Section 271C penalties equal to the amount of tax, and a missed factory licence renewal can trigger work-stoppage orders. A well-structured compliance calendar converts these sprawling obligations into a simple checklist — so your HR and finance teams act proactively rather than reactively.

Master HR Compliance Deadline Table — India 2025–2026

The table below consolidates the most critical recurring deadlines. Always verify against the latest EPFO, ESIC, and Income Tax circulars before filing.

India's Four New Labour Codes — What HR Teams Must Know (2025–2026)

On 21 November 2025, the Ministry of Labour & Employment notified the implementation of all four Labour Codes, consolidating 29 central labour laws into a single unified framework. State-level rules continue to be finalized through 2026, so employers must monitor both central and state notifications.

Key Action Items for HR Teams Under the New Codes

• Restructure CTC so Basic + DA constitutes at least 50% of gross pay (impacts PF, ESI, and gratuity calculations).
• Issue written appointment letters to all employees — now mandatory, not advisory.
• Register gig and platform workers under the Social Security Code once state rules are notified.
• Switch to unified single-establishment registration under the OSH Code where applicable.
• Schedule annual medical examinations for all employees aged 40 and above.
• Update standing orders for establishments with 300+ workers (reduced from 100 under old law).

Key Categories of Statutory HR Compliance in India

1. Provident Fund (PF) Compliance

Applicable to organisations with 20 or more employees, EPF requires both employee and employer contributions of 12% of basic wages + DA. The employer deposits a combined 24% (employee share deducted + employer share) via the Electronic Challan-cum-Return (ECR) on the EPFO portal by the 15th of every month. The Social Security Code now extends coverage to gig workers — monitor EPFO notifications for the enforcement date.

2. Employees' State Insurance (ESI)

ESI applies to establishments with 10 or more employees (in most states) where any employee earns up to ₹21,000/month (₹25,000 for differently-abled employees). Employee contribution is 0.75% and employer contribution is 3.25% of gross wages, deposited by the 15th of each month. Half-yearly contribution returns must be filed in May and November.

3. TDS on Salaries & Contractor Payments

Employers must deduct tax at source under Section 192 (salaries) every month and deposit it to the Income Tax Department by the 7th of the following month (30th April for March). Quarterly returns in Form 24Q must be filed by 31 July, 31 October, 31 January, and 31 May. Form 16 must be issued to all employees by 15 June.

4. Professional Tax (PT)

A state-level tax levied on salaried employees, PT applies in Maharashtra, Karnataka, West Bengal, Gujarat, Telangana, Andhra Pradesh, and several other states. Slabs and due dates vary — Maharashtra requires monthly remittance by the last day of the month, while other states may have quarterly cycles. Employers must obtain PT registration within 30 days of becoming liable.

5. POSH Compliance

Every organisation with 10 or more employees must constitute an Internal Complaints Committee (ICC) under the POSH Act, 2013. The ICC must submit an annual report to the District Officer by 31 January. Non-constitution of the ICC can attract a penalty of up to ₹50,000 and cancellation of business licence for repeat violations.

6. Payment of Bonus & Gratuity

The Payment of Bonus Act mandates a minimum bonus of 8.33% (up to 20%) of annual wages for employees earning up to ₹21,000/month, payable within 8 months of the financial year-end (i.e., by 30 November). Under the new Social Security Code, fixed-term employees become eligible for gratuity after just one year of service, down from the earlier five-year threshold.

5 Common HR Compliance Mistakes Indian Employers Make

1. Calculating PF on basic salary instead of "wages": Under the Wage Code, the definition of wages is broader — exclusions (bonus, HRA, allowances) cannot exceed 50% of total remuneration. Undercalculating PF on a narrow basic leads to silent PF shortfall liability.
2. Not updating minimum wages after April/October revisions: States revise scheduled employment rates twice a year. Failure to update payroll in line with revised VDA (Variable Dearness Allowance) is a frequent audit trigger.
3. Missing Shops Act or Factory Licence renewal: Annual renewal deadlines (typically December/January) are frequently overlooked, resulting in penalties and forced shutdowns during inspections.
4. No ICC under POSH Act: Many SMEs and startups remain unaware of the mandatory ICC requirement. The annual report obligation (due 31 January) is a commonly missed compliance item.
5. Ignoring state-specific LWF contributions: Labour Welfare Fund rates and due dates are entirely state-driven. Companies operating in multiple states often miss state-specific cycles entirely.

Frequently Asked Questions — HR Compliance in India