Labour Law Compliance Calendar — FY 2026‑27
The labour law compliance calendar for FY 2026‑27 covers monthly PF and ESIC contributions by the 15th, annual returns for PF, Bonus, and Gratuity, half‑yearly ESIC returns, and Maharashtra PTEC payments. While the four Labour Codes (Wages, Industrial Relations, Social Security, Occupational Safety and Health) took effect on 21 November 2025, the existing Acts continue to operate under transitional savings clauses until detailed Central and State Rules are finalised — expected around April 2026. Until then, every due date and form below remains aligned to the EPF & MP Act, 1952, ESI Act, 1948, Maharashtra PT Act, 1975, Payment of Bonus Act, 1965, and Payment of Gratuity Act, 1972. Establishments should review their classification once the new Rules are notified.
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31 March 2026 (Tuesday)
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Maharashtra PTEC payment for FY 2025‑26. Applicability: Persons/entities registered under PTEC. Reference: Section 8, Maharashtra State Tax on Professions Act 1975
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Maharashtra PTEC payment for FY 2026‑27 (advance). Applicability: Persons/entities registered under PTEC. Reference: Section 8, Maharashtra State Tax on Professions Act 1975
15 April 2026 (Wednesday)
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PF (Provident Fund) payment for March, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [NOTE: The 4 Labour Codes (Wages/IR/Social Security/OSH) took effect 21‑Nov‑2025, but Central/State detailed Rules are still pending as of this build — existing Act mechanics shown below remain operative during transition per savings clauses; final Rules expected ~Apr‑2026 may change specific forms/thresholds mid‑FY, verify before relying on this beyond mid‑2026]
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ESIC (Employees’ State Insurance) contribution payment for March, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [NOTE: The 4 Labour Codes (Wages/IR/Social Security/OSH) took effect 21‑Nov‑2025, but Central/State detailed Rules are still pending as of this build — existing Act mechanics shown below remain operative during transition per savings clauses; final Rules expected ~Apr‑2026 may change specific forms/thresholds mid‑FY, verify before relying on this beyond mid‑2026]
30 April 2026 (Thursday)
- PF Annual Return (Form 3A/6A — consolidated annual contribution statement) for FY 2025‑26. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Para 36, EPF Scheme 1952 [NOTE: The 4 Labour Codes (Wages/IR/Social Security/OSH) took effect 21‑Nov‑2025, but Central/State detailed Rules are still pending as of this build — existing Act mechanics shown below remain operative during transition per savings clauses; final Rules expected ~Apr‑2026 may change specific forms/thresholds mid‑FY, verify before relying on this beyond mid‑2026]
12 May 2026 (Tuesday)
- ESIC Half‑Yearly Return for contribution period October 2025 – March 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 26, ESI (General) Regulations 1950 [NOTE: The 4 Labour Codes (Wages/IR/Social Security/OSH) took effect 21‑Nov‑2025, but Central/State detailed Rules are still pending as of this build — existing Act mechanics shown below remain operative during transition per savings clauses; final Rules expected ~Apr‑2026 may change specific forms/thresholds mid‑FY, verify before relying on this beyond mid‑2026]
15 May 2026 (Friday)
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PF (Provident Fund) payment for April, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [NOTE: Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for April, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [NOTE: Labour Codes transition — see note at 15‑Apr‑2026 entry]
15 June 2026 (Monday)
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PF (Provident Fund) payment for May, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for May, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
30 June 2026 (Tuesday)
- Annual Return under Payment of Bonus Act (Form D) for accounting year 2025‑26. Applicability: Establishments covered under Payment of Bonus Act, 1965. Reference: Rule 5, Payment of Bonus Rules 1975 [NOTE: Labour Codes transition — see introductory note]
15 July 2026 (Wednesday)
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PF (Provident Fund) payment for June, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for June, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
15 August 2026 (Saturday)
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PF (Provident Fund) payment for July, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for July, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
15 September 2026 (Tuesday)
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PF (Provident Fund) payment for August, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for August, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
15 October 2026 (Thursday)
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PF (Provident Fund) payment for September, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for September, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
08 November 2026 (Sunday)
- Payment of Bonus for FY 2025‑26 (outer deadline — within 8 months from close of accounting year). Applicability: Establishments covered under Payment of Bonus Act, 1965. Reference: Section 19, Payment of Bonus Act 1965 [NOTE: Labour Codes transition — see introductory note]
11 November 2026 (Wednesday)
- ESIC Half‑Yearly Return for contribution period April 2026 – September 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 26, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
15 November 2026 (Sunday)
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PF (Provident Fund) payment for October, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for October, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
15 December 2026 (Tuesday)
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PF (Provident Fund) payment for November, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for November, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
15 January 2027 (Friday)
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PF (Provident Fund) payment for December, 2026. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for December, 2026. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
31 January 2027 (Sunday)
- Annual Return under Payment of Gratuity Act (where applicable state rules prescribe an annual return). Applicability: Establishments covered under Payment of Gratuity Act, 1972. Reference: Payment of Gratuity (Central) Rules 1972 — state variations apply [NOTE: Labour Codes transition — see introductory note]
15 February 2027 (Monday)
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PF (Provident Fund) payment for January, 2027. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for January, 2027. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
15 March 2027 (Monday)
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PF (Provident Fund) payment for February, 2027. Applicability: All establishments covered under EPF & MP Act, 1952. Reference: Section 6, EPF & MP Act 1952 r.w. Para 38, EPF Scheme 1952 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
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ESIC (Employees’ State Insurance) contribution payment for February, 2027. Applicability: All establishments covered under ESI Act, 1948. Reference: Regulation 31, ESI (General) Regulations 1950 [Labour Codes transition — see note at 15‑Apr‑2026 entry]
How We Help
The labour compliance calendar runs on a relentless monthly PF and ESIC contribution cycle, punctuated by half‑yearly ESIC returns, annual PF and Bonus returns, and periodic PTEC and Gratuity filings. With the four Labour Codes now in effect but detailed Rules still pending, tracking which provisions apply — and when — is especially fluid. At Anuj Desai & Associates, we maintain a dynamic tracker that maps every obligation to the establishment’s registration status, prepare the returns and challans from validated payroll and attendance data, and file directly with the EPFO, ESIC, PT authorities, and the respective labour departments. If you would rather have us manage the entire labour compliance cycle, reach out to our employment law desk.