Payroll compliance calendar for December 2025
PF, ESI, TDS and professional tax due dates for the December 2025 payroll period.
Payroll compliance due dates for December 2025. Use this calendar to plan PF ECR, ESI, TDS and professional tax remittances.
Deadlines
| Compliance | Due date |
|---|---|
| TDS deposit | 7 January 2026 |
| PF ECR | 15 January 2026 |
| ESI contribution | 15 January 2026 |
| Professional tax | 20 January 2026 |
Notes
- TDS on salary must be deposited by the 7th of the following month.
- PF ECR is due by the 15th of the following month, with payment made through the EPFO portal.
- ESI contribution is due by the 15th of the following month.
- Professional tax due dates vary by state; the date above is a common monthly deadline.
Frequently asked questions
- What is the PF due date for December 2025?
- 15 January 2026
- When is TDS due for December 2025?
- 7 January 2026