Payroll Compliance Calendar India
Monthly due dates for PF, ESI, TDS and professional tax remittance in India.
For any payroll month, the main due dates are: TDS deposit by the 7th of the next month, PF ECR and ESI contribution by the 15th, and professional tax by the 20th. Select month and year to see the exact calendar dates.
Employers must remit statutory dues every month. Missing a due date attracts interest and penalties, so a clear calendar is essential for small payroll teams.
The dates below are the standard central due dates. Some states may have slightly different PT deadlines or filing requirements. Always verify with the state portal before the last date.
How the calculation works
- TDS deposit: 7th of the month following the payroll month. Use challan ITNS 281.
- PF ECR: 15th of the next month through the EPFO employer portal.
- ESI contribution: 15th of the next month through the ESIC portal.
- Professional tax: generally by the 20th of the next month, but check the state schedule.
Worked example
For July 2025 payroll, TDS is due 7 August 2025, PF and ESI are due 15 August 2025, and PT is due 20 August 2025. Quarterly and annual filings such as Form 24Q and Form 16 have separate due dates.
Frequently asked questions
- What happens if I miss the PF due date?
- EPFO charges interest at 12% per annum and penalties that vary by delay period.
- Is TDS due on the same day for all employers?
- Yes. TDS on salary must be deposited by the 7th of the next month for all employers.
- Do these dates change for public holidays?
- If a due date falls on a Sunday or bank holiday, the next working day is usually treated as the due date.