Payroll Compliance Calendar 2026–27: PF, ESI and Salary TDS

A payroll calendar needs the period, the deadline and the evidence of completion. Recording only “PF paid” misses whether the payment belonged to the correct wage month and whether the return contains the right employees. Start with GHR's payroll compliance calendar and enable only the registrations that apply.

National monthly payment tasks

PF and ESI contributions normally fall due on the fifteenth of the following month. September payroll therefore produces October payment tasks. Salary TDS for a non-government deductor normally uses the seventh of the following month; March deductions use 30 April. Government deductors and special transaction categories require different rules.

Salary TDS returns under the new Act

The Income Tax Department identifies Form 138 as the new salary quarterly statement, replacing Form 24Q for the new framework. Standard dates are 31 July for April–June, 31 October for July–September, 31 January for October–December and 31 May for January–March. A legacy-period return retains the relevant old framework even when submitted after April 2026.

State and local dates need a scope

Kerala village-panchayat profession tax provisions refer to payment before the end of August and February. Do not turn that into one universal deadline for every municipality or state. A local demand notice, exemption, revised periodicity or extension can change the task. The calendar therefore lets you add a confirmed local date and keeps unverified deadlines visible as checks.

A monthly review workflow

1. Freeze the payroll and identify the wage month.
2. Reconcile employees, wages and contribution totals before payment.
3. Pay and preserve the acknowledgement, challan and corresponding return.
4. Assign an owner to differences and retain the correction evidence.
5. Check the authority for extensions before relying on a saved date.

Calendar reminders are a snapshot

The downloaded ICS includes a three-day display alarm. Your calendar must support and enable imported alarms. A downloaded calendar does not receive later government extensions automatically; regenerate it after a change. Use the applicability finder if you first need to identify which registrations require review.

Official sources and scope

Source review: 2026-10-08. Check the relevant notification and your own records before filing or settling an entitlement.

• EPFO employer information booklet (payment process; historical ceilings superseded)
• ESIC contribution guidance
• Income Tax Department: payment dates
• Income Tax Department: Form 138
• Kerala panchayat professional tax provisions