Labour Law
Compliance Calendar – Provident Fund
| DATE | COMPLIANCE |
|---|---|
| 15-Jan | Last date for Payment of Provident Fund for December with ECR Challan for Unexempted Establishments |
| 25-Jan | Last date for filing of Monthly Return with EPFO for December for exempted establishment |
| 15-Feb | Last date for Payment of Provident Fund for January with ECR Challan for Unexempted Establishments |
| 25-Feb | Last date for filing of Monthly Return with EPFO for January for exempted establishment |
| 15-Mar | Last date for Payment of Provident Fund for February with ECR Challan for Unexempted Establishments |
| 25-Mar | Last date for filing of Monthly Return with EPFO for February for exempted establishment |
| 15-Apr | Last date for Payment of Provident Fund for March with ECR Challan for Unexempted Establishments |
| 25-Apr | Last date for filing of Monthly Return with EPFO for March for exempted establishment |
| 15-May | Last date for Payment of Provident Fund for April with ECR Challan for Unexempted Establishments |
| 25-May | Last date for filing of Monthly Return with EPFO for April for exempted establishment |
| 15-Jun | Last date for Payment of Provident Fund for May with ECR Challan for Unexempted Establishments |
| 25-Jun | Last date for filing of Monthly Return with EPFO for May for exempted establishment |
| 15-Jul | Last date for Payment of Provident Fund for June with ECR Challan for Unexempted Establishments |
| 25-Jul | Last date for filing of Monthly Return with EPFO for June for exempted establishment |
| 31-Jul | Last date for filing of audited financial statements and return of income for approved Provident Fund, Gratuity and Superannuation Trusts |
| 15-Aug | Last date for Payment of Provident Fund for July with ECR Challan for Unexempted Establishments |
| 25-Aug | Last date for filing of Monthly Return with EPFO for July for exempted establishment |
| 15-Sep | Last date for Payment of Provident Fund for August with ECR Challan for Unexempted Establishments |
| 25-Sep | Last date for filing of Monthly Return with EPFO for August for exempted establishment |
| 30-Sep | Submission of Financial Statements and Annual Return for the last financial year for an Exempted Establishment with the EPFO |
| 15-Oct | Last date for Payment of Provident Fund for September with ECR Challan for Unexempted Establishments |
| 25-Oct | Last date for filing of Monthly Return with EPFO for September for exempted establishment |
| 15-Nov | Last date for Payment of Provident Fund for October with ECR Challan for Unexempted Establishments |
| 25-Nov | Last date for filing of Monthly Return with EPFO for October for exempted establishment |
| 15-Dec | Last date for Payment of Provident Fund for November with ECR Challan for Unexempted Establishments |
| 25-Dec | Last date for filing of Monthly Return with EPFO for November for exempted establishment |
Compliance Calendar - ESI
| DATE | ESI COMPLIANCE CHECKLIST |
|---|---|
| 15-Jan | Last Date for payment of ESI for Wage month of December |
| 15-Feb | Last Date for payment of ESI for Wage month of January |
| 15-Mar | Last Date for payment of ESI for Wage month of February |
| 15-Apr | Last Date for payment of ESI for Wage month of March |
| 11-May | Last Date for Filing of Half yearly ESI return |
| 15-May | Last Date for payment of ESI for WAGE month of April |
| 15-Jun | Last Date for payment of ESI for WAGE month of May |
| 15-Jul | Last Date for payment of ESI for WAGE month of June |
| 15-Aug | Last Date for payment of ESI for WAGE month of July |
| 15-Sep | Last Date for payment of ESI for WAGE month of August |
| 15-Oct | Last Date for payment of ESI for WAGE month of September |
| 11-Nov | Last Date for Filing of Half yearly ESI return |
| 15-Nov | Last Date for payment of ESI for WAGE month of October |
| 15-Dec | Last Date for payment of ESI for WAGE month of November |
Karnataka Labour Welfare Fund
| Date | Compliance | Statute |
|---|---|---|
| 15-Jan | Last date for payment of Labour Welfare Fund and filing of return (Karnataka) | Karnataka Labour Welfare Fund Act |
Professional Tax
(Professional Tax payment and returns filing due dates in the state of Karnataka)
| Date | Compliance |
|---|---|
| 20-Jan | Last date for payment of Professional Tax and monthly return for December in Karnataka |
| 20-Feb | Last date for payment of Professional Tax and monthly return for January in Karnataka |
| 20-Mar | Last date for payment of Professional Tax and monthly return for February in Karnataka. Rs. 300/- to be paid taking the total payment for the year to Rs. 2,500/- |
| 20-Apr | Last date for payment of Professional Tax and monthly return for March in Karnataka |
| 30-Apr | Last date for filing of Annual Return in Form 5A |
| 30-Apr | Last date for renewal of Annual PTEC |
| 20-May | Last date for payment of Professional Tax and monthly return for April in Karnataka |
| 20-Jun | Last date for payment of Professional Tax and monthly return for May in Karnataka |
| 20-Jul | Last date for payment of Professional Tax and monthly return for June in Karnataka |
| 20-Aug | Last date for payment of Professional Tax and monthly return for July in Karnataka |
| 20-Sep | Last date for payment of Professional Tax and monthly return for August in Karnataka |
| 20-Oct | Last date for payment of Professional Tax and monthly return for September in Karnataka |
| 20-Nov | Last date for payment of Professional Tax and monthly return for October in Karnataka |
| 20-Dec | Last date for payment of Professional Tax and monthly return for November in Karnataka |
Payment of Gratuity
| Compliance Activity | Form Name | Due Date | Details |
|---|---|---|---|
| Gratuity Registration | Form A | Within 30 days of applicability | Employers must register under the Act if they have 10 or more employees. |
| Notice of Change in Details | Form B | Within 30 days of any change | If there is a change in the name, address, or nature of the business, it must be reported. |
| Employee Nomination | Form F | Within 30 days of employee completion of 1 year of service | Employees must submit their nomination for gratuity benefits. |
| Gratuity Payment to Employees | Form I (by Employee) & Form L (by Employer) | Within 30 days of an employee becoming eligible | Employees must apply for gratuity using Form I, and employers must respond using Form L. |
| Annual Return Filing | Form R | 31st January of each year | Employers must submit details of gratuity payments made during the previous year. |
| Gratuity Payment in Case of Death | Form J (by Nominee) & Form K (by Legal Heir) | Within 30 days of the claim | In case of an employee’s death, their nominee or legal heir can claim gratuity. |
Payment of Bonus
| Form Name | Purpose | Due Date | Details |
|---|---|---|---|
| Form A | Computation of Allocable Surplus | Before payment of bonus | Employers must calculate and record the allocable surplus. |
| Form B | Set-on and Set-off of Allocable Surplus | Before payment of bonus | Used to determine surplus carried forward (set-on) or deficit (set-off). |
| Form C | Bonus Payment Register | Within 8 months of financial year-end | Details bonus payments to eligible employees. |
| Form D | Annual Return under the Payment of Bonus Act | 30th December of each year | Filed with the labor department, summarizing bonus payments made during the year. |
Minimum Wages Act Compliance Calendar – Karnataka
| Compliance Activity | Frequency | Due Date | Remarks |
|---|---|---|---|
| Payment of Minimum Wages | Monthly | 7th of the following month | Ensure all employees receive at least the minimum wage. |
| Maintenance of Wage Register (Form XI) | Monthly | Ongoing | Must record wage details and ensure timely updates. |
| Display of Minimum Wages Notice | Ongoing | Ongoing | Display the latest wage notification at the workplace. |
| Overtime Wages Payment (if applicable) | Monthly | With salary payment | Overtime must be paid at twice the normal rate. |
| Quarterly Returns Filing (if applicable) | Quarterly | As per state rules | Submit wage-related returns to the Labour Department. |
| Submission of Annual Return (Form III) | Annually | 31st January | Submit details of wage payments and working hours. |
| Revision of Minimum Wages | Annually (or bi-annually) | January & July | Implement changes as per government notifications. |
| Inspection & Records Maintenance | Ongoing | Ongoing | Maintain wage registers, muster rolls, and overtime records for inspection. |
| Penalty Avoidance Measures | Ongoing | Ongoing | Non-compliance may attract penalties under Section 22 of the Act. |