Due Dates relating to Payroll in India (ESI, PF, TDS, PT)

Employee State Insurance (ESI)

The due date for payment of Employee State Insurance (ESI) contribution

ESI Contribution Amount means employee’s contribution of Employee State Insurance deducted from the employees’ salary and the employer’s contribution. ESI Contribution amount to be deposited before 15th of the month following the month in which deductions are made. That is, ESI contribution for the month of April, is to be deposited on or before the 15th of May.

Particulars

Due Date

ESI payment

on or before 15th of following month



Due date for filing of Employee State Insurance (ESI) Returns

Particulars

Due Date

Half yearly Return

11th of November and

11th of May respectively



Interest on delayed payment of Employee State Insurance (ESI) contributions

Failure to deposit contribution within due dates attracts Simple Interest at the rate of 12% per annum for each day of the default or delay.

For further information, refer our article Employee State Insurance



Provident Fund (PF)

The due date for payment of Provident Fund (PF) contributions

PF Contribution amount is a sum of the employee’s contribution to Provident Fund deducted from the employees’ salary and the employer’s contribution. PF Contribution amount is to be deposited on or before 15th of the month following the month in which deduction is made. Example, PF contribution for the month of April, is to be deposited on or before the 15th of May.



Particulars

Due Date

PF payment

on or before 15th of following month

Filing of ECR

on or before 15th of following month

PF Annual Return

25th April

· Electronic Challan cum Return(ECR)- This is an electronic monthly return to be uploaded by the employers through the Unified Portal. Therefore, both filing and payment can be made at the same time.



Interest on delayed payment of Provident Fund (PF) contributions

Failure to deposit contribution within due dates attracts Simple Interest at the rate of 12% per annum for each day of the default or delay.



Penalty on delayed payment of Provident Fund (PF) contributions

Delayed payment of Provident Fund contribution also attracts penal damages.

Period of Delay

Penalty

up to 2 months

5% per annum

2 months to 4 months

10% per annum

4 months to 6 months

15% per annum

exceeding 6 months

25% per annum (extendable up to 100%)

For further information, refer our article Provident Fund



Labour Welfare Fund (LWF)

The due date for payment of the Labour Welfare Fund (LWF) contributions

State / Union Territory (UT)

Frequency of Contribution

Due Date

Andhra Pradesh

Annual

31 Jan

Chandigarh (UT)

Monthly

15 Oct,15 Apr

Chhattisgarh

Half Yearly

31 Jul,31 Jan

Delhi

Half Yearly

15 Jul,15 Jan

Gujarat

Half Yearly

31 Jul,31 Jan

Goa

Annual

31 Jan

Haryana

Monthly

31 Dec

Karnataka

Annual

15 Jan

Kerala (For firms under Factories Act)

Half Yearly

20th

Kerala (For firms under Shops and Establishment Act)

Monthly

20th

Maharashtra

Half Yearly

15 Jul,15 Jan

Madhya Pradesh

Half Yearly

15 Jul,15 Jan

Odisha

-

30 June and 31 Dec being Date of deduction,

15 July and 15 Jan being Last date for submission

Punjab

Monthly

15 Oct,15 Apr

Tamil Nadu

Annual

31 Jan

Telangana

-

31 Dec- Date of deduction,

31 Jan- Last date for submission

West Bengal

Half Yearly

15 Jul,15 Jan



For further information, refer our article Labour Welfare Fund

Tax Deducted at Source (TDS)

The due date for payment of Tax Deducted at Source (TDS)

Payment to be made in Challan ITNS 281

Tax deducted during

Due Date

April to February

7th of following month

March month

30th April

However, in the case of Section 194-IA, 194-IB & 194-M, payment can be made on or before 30 days from the end of the month in which deduction is made.



Due date for filing of Tax Deducted at Source (TDS) Returns

Quarter ended

Due Date

30th June

31st July

30th September

31st October

30th December

31st January

31st March

31st May

Returns to be in Form 24Q /26Q/ 27Q as applicable.



Interest on delayed payment of Tax Deducted at Source (TDS)

Particulars

Interest / Penalty

Late Deduction

1% per month or part of the month from the date on which TDS is deductible (on the Day of Transaction) to the date on which TDS is deducted

Late Deposit / Payment

1.5% per month or part of the month, from the Date of Deduction(of TDS) to the Date of Payment

Late filing of return

Rs 200 per day



However, the maximum interest or penalty leviable is restricted to the amount of tax (TDS) payable.

For detailed information on TDS Interest calculation refer our article TDS Interest Calculator



Professional Tax (PT)

Due date for payment of Professional Tax (PT)

Particulars

Frequency

Due Date

more than 20 employees

Monthly

on or before 15th of following month

less than 20 employees

Quarterly

on or before 15th of month following the quarter

Note: Professional Tax (PT) is a state levy and dates change with respect to State laws.

For further information, refer to our article Professional Tax.