Updated 16 October 2026. This calendar separates recurring statutory dates from employer checks whose timing depends on the applicable rules, local body, establishment category or a government notice. Confirm the date shown by the responsible portal or authority before payment. A calendar reminder is a control, not a substitute for the current law.
India’s four Labour Codes took effect on 21 November 2025. Central rules and scheme instructions have continued to be published during 2026, while Kerala-specific implementation details must be checked against current State notifications. The Ministry of Labour maintains the official Labour Code material, and the Kerala Labour Commissionerate publishes State notices and rule updates.
Recurring monthly actions
| Timing | Action | What to verify |
|---|---|---|
| By the 7th of the following month, generally | Deposit salary TDS deducted for the previous month. | For deductions from 1 April 2026 onward, use the Income-tax Act, 2025 and Income-tax Rules, 2026. TDS deducted in March is generally due by 30 April for non-government deductors. Check the current Income Tax Department guidance for exceptions. |
| Within 15 days after the end of the calendar month | Pay ESIC contributions for the contribution month, where the establishment and employees are covered. | Regulation 31 of the ESI (General) Regulations sets this payment period. Reconcile insured-person wages, contribution entries and the challan against payroll. |
| By the 15th of the following month | File the EPF Electronic Challan-cum-Return (ECR) and pay contributions, where applicable. | Check the employee’s membership, contribution wages, current wage ceiling, EPS eligibility and any EPFO direction that applies to the filing period. |
| As directed by the competent local body or welfare board | Assess and remit Kerala Professional Tax and applicable welfare-fund contributions. | Professional Tax is assessed on half-yearly income, but local-body payment channels, return requirements and due dates can differ. The Shops and Commercial Establishments Workers’ Welfare Fund Board and Kerala Labour Welfare Fund Board are separate schemes with different coverage and contribution rules. |
For the detailed salary-TDS statement schedule, the Income Tax Department identifies Form 138 (earlier Form 24Q) for salary deductions in the new Act. The published quarterly due dates are 31 July, 31 October, 31 January and 31 May for Q1 through Q4 respectively. Confirm the applicable tax year and form in the portal before filing.
Kerala Professional Tax: use the half-yearly slab
Kerala’s revised employment-tax bands apply to half-yearly income. The revised schedule is effective from 1 October 2024. For half-yearly income, the published bands are: up to ₹11,999—nil; ₹12,000–₹17,999—₹320; ₹18,000–₹29,999—₹450; ₹30,000–₹44,999—₹600; ₹45,000–₹99,999—₹750; ₹1,00,000–₹1,24,999—₹1,000; and ₹1,25,000 or more—₹1,250. The Article 276 annual ceiling is ₹2,500. The applicable local body determines registration, assessment, payment and return instructions.
Use the Kerala Professional Tax calculator for a half-year estimate, then confirm the assessment with the local body. The Kerala LSGD Profession Tax portal FAQ notes that its online payment facility is available only to listed corporations and municipalities; do not assume every panchayat uses that portal.
Quarterly and annual controls
- Salary TDS: File Form 138 (earlier Form 24Q) by the due dates shown above for deductions governed by the Income-tax Act, 2025. For an earlier period governed by the 1961 Act, use the old form and portal instructions for that period.
- Wages and statutory contributions: Reconcile monthly payroll, EPF ECR and ESIC payment records. Keep the receipt, payment reference and employee-level calculation together.
- Kerala welfare funds: Confirm whether the establishment is covered by the Shops and Commercial Establishments Workers’ Welfare Fund Board, the Kerala Labour Welfare Fund Board, or another sectoral board. Do not apply one board’s rate or due date to another.
- POSH: Check Internal Committee composition, training and reporting duties for the establishment. The annual-report process and recipient should follow the current Act and district-level instructions.
- Shops, factories and safety: Review registration, working-time, leave, overtime, safety and display obligations against the rules and licence conditions applicable to the establishment and sector.
Build a calendar that stays current
- Record the statute, covered entity, employee group, responsible person and official source for each obligation.
- Use the portal’s due date and save the filed return, challan, acknowledgement and supporting payroll extract.
- Add reminders at least a week before a confirmed due date. Set a separate review reminder when a rule, wage ceiling, local-body process or portal changes.
- Mark extensions and holidays only after an official notice is published. Keep the notice with the compliance record.
- Review the calendar at onboarding, month-end, each half-year close and whenever the establishment changes headcount, activity, location or legal status.
Helpful primary sources: EPF Scheme, ESI Regulations, Income Tax Department Form 138 guide, TDS payment FAQ, Kerala Labour Commissionerate updates and Kerala welfare boards.
Use the EPF calculator, ESIC calculator and Professional Tax calculator for estimates. Calculators do not determine legal coverage or replace portal and authority instructions. For support, see payroll services or contact GHR Consultancy.