Employees’ Provident Fund
What to Do: Deposit employer & employee contributions. File ECR (Electronic Challan-cum-Return).
Due date: On or before the 15th of the following month (e.g., March wages → pay by April 15).
Key Forms: ECR & Challan
Employees’ State Insurance
What to Do: Deposit contributions (employer + employee). Generate challan.
Due Date: On or before the 15th of the following month.
Key Forms: Monthly Challan/Return
TDS on Salary Deposit
What to Do: Deposit Tax Deducted at Source (TDS) with the government.
Due Date: Typically by the 7th of the following month. (March's TDS by April 30th).
Key Forms: Form 24Q (Filed Quarterly)
Professional Tax
What to Do: Deposit PT for Deposit PT for both employees and employer liability.
Due Date: If annual liability >₹1,00,000: Due on or before the 30th of every month.
Key Forms: Challan / Return
Statutory Registers
What: Maintain payroll ledgers, attendance registers, overtime records, wage slips. Should be available for inspections.
Due Date: Ongoing / Available for Inspection.
Key Forms: Attendance Register, Wage Slips, Payroll Ledger
Labour Welfare Fund
What to Do: Deduct and remit contributions (Employer & Employee) for eligible employees (below managerial level).
Due Date: On or before the 15th of June and the 15th of December.
Key Forms: Half-Yearly, Quarterly
Shops & Establishments — Annual Return
What: Annual Return (Form R) to be uploaded within two months of year-end (for year ending 31 Dec, due by end of February).
Due Date: Within two months of the year-end (e.g., by February 28/29 for the year ending December 31).
Payment of Bonus Act
What: Bonus must be paid to eligible employees within eight months from the close of the financial year, as per the Payment of Bonus Act, 1965.
Due Date: The annual bonus return for the previous financial year must be filed on or before the 31st of December each year.
Payment of Gratuity
What: When gratuity becomes payable, employer must pay within 30 days of becoming payable. If delayed, interest applies.
Due Date: Within 30 days of the date it becomes payable. Note: Interest is applicable if delayed.
Annual returns under Contract Labour
Principal Employers / Contractors required to file annual returns (Form XXV / others) for the year ending 31 Dec.
Due Date: On or before February 15th of the succeeding year.
Building & Other Construction Workers Welfare Board
What: Registration and returns as per state BOCW rules — Maharashtra.
POSH (Sexual Harassment) — Annual report
What: Maintain annual report of complaints and actions; many establishments must prepare annual report for the district officer and display POSH policy.
Due Date: Within January 31 of the succeeding calendar year.
Event-Driven / Incident-Driven Tasks
Accident Reporting (Factories / ESI)
Action: Immediately report any notifiable accidents/injuries to the Labour Inspector, ESI, or Factory Inspectorate as required by law.
Change in Employee Data / Joiners
Action: Promptly update EPFO, ESIC, and payroll records (UAN linking, ESI enrollment/disenrollment, KYC updates, Form 11, etc.)
Payment of Gratuity employee
Action: When Gratuity becomes payable (employee separation, death, disability), the employer must pay within 30 days of it becoming due.
Building & Other Welfare Compliance
Fulfill registration and return requirements as needed for applicable projects.
Event-Driven / Incident-Driven Tasks
Accident Reporting (Factories / ESI)
Action: Immediately report any notifiable accidents/injuries to the Labour Inspector, ESI, or Factory Inspectorate as required by law.
Change in Employee Data / Joiners
Action: Promptly update EPFO, ESIC, and payroll records (UAN linking, ESI enrollment/disenrollment, KYC updates, Form 11, etc.)
Payment of Gratuity employee
Action: When Gratuity becomes payable (employee separation, death, disability), the employer must pay within 30 days of it becoming due.
Building & Other Welfare Compliance
Fulfill registration and return requirements as needed for applicable projects.