The labour compliance year for FY 2026–27 — monthly PF, ESI and professional tax deadlines, annual returns under each Act, the POSH annual report, bonus payment timing, and the wage revisions to watch through the year.
Labour deadlines are mostly monthly and mostly on the same day, which makes them easy to systematise — and easy to let slip, because nothing about them changes to prompt attention.
Every Month
| Day | Obligation |
|---|---|
| 7th | Deposit tax deducted from salary for the previous month |
| 15th | Deposit provident fund contributions, with the electronic challan and return |
| 15th | Deposit state insurance contributions |
| Per State schedule | Deposit professional tax |
| Month end | Issue payslips; update attendance, wage, overtime and leave registers |
Contribution and Benefit Periods for State Insurance
| Contribution period | Corresponding benefit period |
|---|---|
| 1 April to 30 September 2026 | 1 January to 30 June 2027 |
| 1 October 2026 to 31 March 2027 | 1 July to 31 December 2027 |
Annual Obligations
| Obligation | When |
|---|---|
| POSH annual report to the District Officer | Annually, covering the calendar year |
| Payment of statutory bonus | Within 8 months of the close of the accounting year — by 30 November 2027 for a 31 March 2027 year end |
| Annual return under the Factories Act | As prescribed by the State, commonly in January or April |
| Annual return under the Contract Labour Act | As prescribed by the State |
| Annual return under the Shops and Establishments Act | As prescribed by the State |
| Annual return under the Payment of Bonus Act | Within 30 days of payment of bonus |
| Review and refresh gratuity nominations | Annually |
| POSH awareness training | At least annually |
Annual return dates under the labour statutes are set by State rules, not centrally. The same Act can have different return dates and different forms in different States. A multi-State employer needs the calendar built State by State — a single national date will be wrong somewhere.
Through the Year
- Minimum wage revisions. States commonly revise the variable dearness allowance component twice a year, often effective 1 April and 1 October. Check notifications for every State you operate in and adjust wage structures from the effective date, not from when you noticed.
- Headcount thresholds. Crossing 10 or 20 employees triggers new registrations, and the obligation starts when the threshold is crossed, not at the year end.
- Contractor compliance. Collect monthly evidence of wage payment and statutory deposits from every contractor.
- Internal Committee terms. Members serve fixed terms and the committee must be reconstituted before they expire.
Set one recurring reminder on the 12th of each month. It gives three days to reconcile payroll, prepare the challans and deposit both provident fund and state insurance by the 15th. Almost every late deposit traces back to starting on the due date itself.