Indian payroll is rules-heavy and date-dense. Foreign employers running their first year often discover the dates one by one — when a notice arrives for a missed filing. This is the consolidated 2026 calendar so you have every recurring deadline visible from January.
Monthly recurring deadlines
| Day of month | What's due | For whom | Penalty if missed |
|---|---|---|---|
| 7 | TDS deposit via Challan 281 (salary, contractor, rent, etc.) | All deductors | 1% per month interest + 1% per month penalty |
| 15 | PF ECR upload and contribution remittance | PF-registered establishments | 12% p.a. interest + 5-25% damages |
| 15 | ESI contribution remittance | ESI-registered establishments | 12% p.a. interest + damages |
| 20 | Professional Tax remittance (Karnataka, Maharashtra, most states) | PT-registered employers | Late-fee + interest, state-specific |
| End of month | Internal close — bank reconciliation, ECR validation, TDS challan-to-register reconciliation | Finance team | Compounds into next month's errors |
Quarterly TDS returns
| Quarter | Period covered | Return type | Due date 2026 |
|---|---|---|---|
| Q1 | Apr-Jun 2026 | 24Q (salary), 26Q (non-salary), 27Q (non-resident) | 31 Jul 2026 |
| Q2 | Jul-Sep 2026 | 24Q, 26Q, 27Q | 31 Oct 2026 |
| Q3 | Oct-Dec 2026 | 24Q, 26Q, 27Q | 31 Jan 2027 |
| Q4 | Jan-Mar 2027 | 24Q, 26Q, 27Q | 31 May 2027 |
Annual deadlines
| Date 2026 | What's due | Notes |
|---|---|---|
| 15 Jun 2026 | Issue Form 16 for FY 2025-26 to every employee | Last year of Form 16 — FY 2026-27 onwards moves to Form 130 under ITA 2025 |
| 30 Sep 2026 | Statutory audit of Indian subsidiary completed | Required under Companies Act for all Pvt Ltd companies |
| 31 Oct 2026 | ITR filing for the subsidiary (Form ITR-6) | Tax audit cases — extended to 31 Oct |
| 31 Dec 2026 | Transfer pricing report (Form 3CEB) filing | Required if international transactions with associated enterprises |
| 30 Nov 2026 | Annual return (MGT-7) and financial statements (AOC-4) filed with MCA | Within 60 days of AGM |
The full calendar managed by your consultant
Every date above is the consultant's responsibility, not yours. FastLegal's payroll calendar runs the monthly TDS, PF, ESI, PT, quarterly TDS returns, annual Form 16 and MCA filings on a single Gantt that your CFO can monitor at a glance. We email the foreign parent a quarterly compliance summary.
Public holidays 2026
- 1 Jan — New Year's Day
- 14 Jan — Pongal / Makar Sankranti
- 26 Jan — Republic Day (national)
- 4 Mar — Holi
- 14 Apr — Dr. B.R. Ambedkar Jayanti
- 1 May — Labour Day
- 15 Aug — Independence Day (national)
- 26 Aug — Janmashtami
- 2 Oct — Gandhi Jayanti (national)
- 21 Oct — Diwali
- 25 Dec — Christmas Day
Common regional additions for foreign-employer calendars
- Karnataka — Ugadi (Apr), Karnataka Rajyotsava (1 Nov)
- Maharashtra — Gudi Padwa (Mar/Apr), Ganesh Chaturthi (Aug/Sep)
- Telangana — Bathukamma (Oct), Eid
- Tamil Nadu — Pongal (4-day cluster), Tamil New Year
- West Bengal — Durga Puja (5-7 day cluster)
- Kerala — Onam (10-day cluster, 2-3 observed)
Frequently asked questions
What if a due date falls on a weekend or holiday?+
The deadline shifts to the next working day for most statutory filings. TDS and PF have explicit weekend-shift rules; PT varies by state.
Are deadlines extended during national crises (e.g. health emergencies)?+
Yes, the CBDT and EPFO have issued blanket extensions historically. Don't assume — always check the latest notification before relying on an extension.
Does FastLegal send reminders?+
Yes — every workspace gets due-date notifications by email and in the dashboard. Your consultant also tracks them and confirms each filing once complete.
What's the penalty escalation pattern?+
Day 1-15 late: interest only. 15-90 days late: interest + damages. 90+ days: assessment notice, possible prosecution under repeat-default sections. Don't let anything cross 30 days.
Stop reading circulars. Start running clean payroll.
Every FastLegal plan ships with a dedicated payroll consultant — a real human who runs your PF, ESI, PT, TDS and Form 16 issuance, configured to your salary structure, your state, and your hiring plan. You sign off. We do the rest.