Monthly payroll compliance calendar

A simple, month-by-month reference for the recurring statutory deadlines every employer and CA must track. Dates assume the calendar month of the payroll and exclude public holidays; always confirm with the official portal before the last day.

Typical monthly due dates

| Compliance | Act / portal | Usual due date | Frequency | Consequence of delay | |------------|--------------|----------------|-----------|----------------------| | PF payment (ECR + challan) | EPFO | 15th of the following month | Monthly | Interest @ 12% p.a. and penalty | | ESI payment | ESIC | 15th of the following month | Monthly | Interest and penalty | | Professional tax payment | State commercial tax | Varies by state, often 20th of following month | Monthly | Late fee and interest | | PT return filing | State portal | Varies by state, often monthly/quarterly/annual | State-specific | Late filing penalty | | TDS payment (salary - section 192) | Income Tax / TIN-NSDL | 7th of the following month | Monthly | Interest under section 201 and late fee | | TDS return (24Q) | TRACES / TIN | Quarterly: 31st July, 31st Oct, 31st Jan, 31st May | Quarterly | Late filing fee under section 234E |

Quarterly TDS calendar

| Quarter | Months covered | 24Q due date | Part A / Part B prep starts | |---------|----------------|--------------|-----------------------------| | Q1 | April–June | 31 July | 15 July | | Q2 | July–September | 31 October | 15 October | | Q3 | October–December | 31 January | 15 January | | Q4 | January–March | 31 May | 15 April |

Annual compliance

| Task | Due date | Notes | |------|----------|-------| | Form 16 Part A download from TRACES | After Q4 24Q filing | Needed before issuing Part B | | Form 16 Part B issue to employees | 15 June | Penalty for delay under section 272A | | EPF annual return (if applicable) | Varies by establishment | Check EPFO annual reconciliation | | Reconciliation with books | Before 31 March close | PF, ESI, PT, TDS should match ledger |

How to use the calendar

1. Add the dates to your practice management or payroll calendar.
2. Set internal reminders 3–5 days before the statutory due date.
3. Reconcile input numbers before filing; filing wrong numbers is costlier than filing late.
4. Keep proof of payment and filing for each month in a single folder.

Co-branding note

CAs may co-brand this calendar with their firm logo and share it with clients. Verify the exact due dates on official portals every quarter, as holidays and notifications can shift them.