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Due dates relating to Payroll | India

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.

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

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Due dates relating to Payroll | India https://officeanywhere.io/payroll/due-dates-india

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.

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