EPF, ESI & PT Due Dates and Returns Calendar
Last updated: 27 June 2026 · Dates for FY 2025-26 / FY 2026-27.
For Indian payroll, EPF (ECR) and ESI contributions are both due by the 15th of the following month, salary TDS is deposited by the 7th, and the quarterly TDS return Form 24Q is due 31 Jul, 31 Oct, 31 Jan and 31 May. Form 16 must reach employees by 15 June. Professional tax due dates are state-specific — monthly, half-yearly or annual. Missing these triggers interest and late fees.
Key takeaways
- EPF ECR + payment: by the 15th of the following month.
- ESI contribution: by the 15th of the following month.
- TDS on salary deposit: by the 7th of the following month.
- Form 24Q (TDS return): Q1 31 Jul · Q2 31 Oct · Q3 31 Jan · Q4 31 May.
- Form 16 to employees: by 15 June following the financial year.
- Professional tax: state-specific — monthly in most states, half-yearly/annual in some.
- Form 24Q late filing fee under Section 234E: ₹200/day, capped at the TDS amount.
Fact box. EPF and ESI contributions are both due by the 15th of the following month, while salary TDS is deposited by the 7th. The quarterly TDS return Form 24Q falls due 31 Jul, 31 Oct, 31 Jan and 31 May, and Form 16 must be issued to employees by 15 June after the financial year. (Source: EPFO; ESIC; Income Tax Department.)
What are the monthly payroll due dates?
Three obligations recur every month. Deposit TDS first, then EPF and ESI together by the 15th:
| Obligation | Due date | Authority |
|---|---|---|
| TDS on salary (deposit) | 7th of following month | Income Tax Dept |
| EPF ECR + payment | 15th of following month | EPFO |
| ESI contribution | 15th of following month | ESIC |
| Professional tax | State-specific (often monthly) | State PT dept |
The ECR (Electronic Challan cum Return) is filed and paid in one step on the EPFO portal; ESI is paid on the ESIC portal.
What are the quarterly and annual due dates?
TDS returns are quarterly; the certificate is annual. The schedule:
| Return / certificate | Period | Due date |
|---|---|---|
| Form 24Q (Q1) | Apr–Jun | 31 Jul |
| Form 24Q (Q2) | Jul–Sep | 31 Oct |
| Form 24Q (Q3) | Oct–Dec | 31 Jan |
| Form 24Q (Q4) | Jan–Mar | 31 May |
| Form 16 (to employees) | Full FY | 15 June (following FY) |
| ESI half-yearly return | Apr–Sep / Oct–Mar | Aligned to contribution periods |
Annexure II (the full salary breakup and tax computation) is filed with Form 24Q in Q4 only; the other quarters carry Annexure I.
Fact box. Form 24Q Annexure II — the complete salary and tax-computation breakup for each employee — is filed only with the Q4 return (due 31 May), not every quarter. The other three quarters file Annexure I (deduction details) alone. (Source: Income Tax Department.)
When is professional tax due?
Professional tax (PT) is levied by states, so the frequency and date vary. It is not levied at all in several states (Delhi, UP, Rajasthan, Haryana, Punjab and others).
| State | Frequency | Due |
|---|---|---|
| Maharashtra | Monthly (or annual if enrolled) | Monthly remittance; annual by 30 Jun |
| Karnataka | Monthly | 20th of following month |
| West Bengal | Annual | By 31 Jul |
| Telangana / Andhra Pradesh | Monthly | Generally by month-end / within a month |
| Gujarat | — | By 30 Sep |
| Tamil Nadu | Half-yearly | 30 Sep & 31 Mar |
| Madhya Pradesh | Annual (deducted monthly) | By 30 Sep |
Treat each state's slab, frequency and due date as configurable data refreshed annually against the state commercial-tax department — PT slabs and filing dates change by state notification, so verify with your state's PT department before each filing.
What happens if I miss a due date?
Late payment triggers interest and fees that compound quickly:
- EPF: interest at 12% p.a. plus damages for delay — the damages slab is set by EPFO and can be revised; check the current rate on epfindia.gov.in before computing a penalty.
- ESI: simple interest at 12% p.a. on delayed contributions.
- TDS: interest at 1.5% per month for late deposit; Form 24Q late filing fee ₹200/day under Section 234E (capped at the TDS amount).
- Professional tax: state-specific interest and penalty.
File and pay a day or two early to absorb portal downtime, especially around the 15th.
How Ankeshan helps: Ankeshan keeps a payroll compliance calendar inside Excel — flagging EPF/ESI (15th), TDS (7th), Form 24Q quarters and your state's PT date — and assembles the ECR and challan totals from the same salary sheet. (Launching soon — join the waitlist.)
Frequently asked questions
What is the due date for EPF and ESI payment? Both are due by the 15th of the following month. EPF is filed and paid as the ECR on the EPFO portal; ESI is paid on the ESIC portal.
When is TDS on salary deposited? By the 7th of the following month. The quarterly return Form 24Q is then filed by 31 Jul, 31 Oct, 31 Jan and 31 May.
When must Form 16 be issued? By 15 June following the financial year — so for FY 2025-26, by 15 June 2026.
Is professional tax due on the same date everywhere? No. PT is a state levy with different frequencies and dates, and several states do not levy it at all. Check your state's PT department each year.
What is the late fee for filing Form 24Q late? ₹200 per day under Section 234E, capped at the total TDS amount of the return, plus interest on any late deposit.
Sources
- EPFO — epfindia.gov.in (ECR due 15th).
- ESIC — esic.gov.in (contribution due 15th, half-yearly returns).
- Income Tax Department — incometax.gov.in (TDS deposit 7th, Form 24Q quarters, Form 16 by 15 June, Section 234E).
- State professional-tax departments (PT frequency and dates).
General information, not professional advice. Verify on the official portal for your case. Reviewed by a Chartered Accountant; last updated 27 June 2026.
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