Due Dates relating to Payroll in India (ESI, PF, TDS, PT)
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.
|
Recent Updates: For ABVKY (Atal Beemit Vyakti Kalyan Yojana) claims access https://www.esic.nic.in/abvky ESI Contribution Payments for the month of April and May 2021 extended till 15 June 2021 |
|
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.
|
Recent Updates: For filing ECRs, the last date to link Aadhaar number with the UAN has been extended from 1 June 2021 to 1 September 2021. (Notification no. BKG-27/7/2020-G/Pt.file) Due date for PF Return filing for the month of May 2021 has been extended till 25 June 2021 and contribution payments to be made by 15 June 2021. EPFO members can avail second Covid-19 Advance (Press release dated 31 May 2021) (Advance here refers to Basic & DA for three months or up to 75 percent of the amount standing to member's credit in the EPF account, whichever is less) |
|
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)
|
Recent Updates: Time limit for filing TDS Q4 return for the FY 2021-21 has been extended to 15 July 2021 The due date to furnish the TDS Certificate to employees in Form No. 16 is extended to 31 July 2021 Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2021 is to be issued by 30 June 2021 Linking of Aadhaar with PAN has been further allowed till 30 September 2021 Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June 2021, which is required to be uploaded on or before 15th July 2021, maybe uploaded by 31st August 2021 |
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.