What are the monthly payroll compliances in India?

PF, ESI, TDS deposit, Professional Tax where applicable, and salary payment with payslips.

When is TDS on salary deposited?

Usually by the 7th of the following month.

Is Form 16 still used?

For years before 2026-27 yes; the new Act replaces it with Form 130.

Do the Labour Codes affect payroll?

Yes, wage definitions and related contributions may change; confirm with a professional.

Payroll Compliance Checklist for India

Compliance is a calendar problem as much as a calculation problem. This checklist groups obligations by frequency. Dates and rates change, so verify against official notifications before relying on it.

Monthly

Item	Typical due date	Note
PF contribution and ECR	15th of next month	Employee and employer shares, admin charges
ESI contribution	15th of next month	Where covered
TDS on salary deposit	7th of next month	Different date for March
Professional Tax	As per state	Monthly, quarterly or annual
Salary payment	As per law or policy	Wages Act timelines apply
Payslips	With salary	Component-wise

Quarterly

TDS return on salary (Form 24Q; Form 138 under the Income-tax Act, 2025)
Professional Tax returns in states that require them

Half-yearly / annual

Labour Welfare Fund in applicable states
Statutory bonus where applicable
Gratuity provision and payment on eligibility
Form 16 (Form 130 for tax year 2026-27 onwards) by 15 June
ESI contribution period changes (April and October)
Annual returns and registers under applicable laws

Records to maintain

Attendance, wage and overtime registers
Payslips and bank proof of salary
Leave records
UAN, ESIC, PAN, bank details of employees
Challans and returns

Labour Codes

The four Labour Codes came into force on 21 November 2025. They change definitions such as wages and affect PF, gratuity and other computations. Review your salary structure with a professional and keep software settings updated.

Using software

NexoraHRMS produces PF ECR, ESI challans, PT and LWF reports, TDS statements, Form 16 data and statutory registers from payroll data. See payroll compliance software.