- Monthly wages fall due before the 7th of the next month under section 17(1) of the Code on Wages.
- EPF (through the ECR) and ESI are due by the 15th of the following month.
- Salary TDS statements in Form 138, formerly Form 24Q, are filed four times a year.
- The September 2026 ECR deadline was extended to 31 October 2026 after the mid-month EPF ceiling change.
On this page
How does a monthly payroll cycle run in India?
In three stages: inputs, pay day, then statutory clean-up in the first half of the next month.
Inputs come first. Joiners, exits, loss of pay days, revisions, reimbursements and any salary arrears are locked on a cut-off date your policy sets. Late changes wait. They roll into the next run.
Then comes the computation. Gross pay, PF, ESI, Professional Tax and TDS on salary are worked out, approved and sent to the bank as a salary file. A payslip goes to each employee on or before the credit date.
The cycle doesn’t end on payday. Deposits and returns run into the next month, which is where most penalties start.
What are the payroll calendar deadlines in India for 2026?
These are the dates a Pune employer works to each month and quarter.
| When | What is due | Basis |
|---|---|---|
| Before the 7th | Previous month’s salary credited | Code on Wages, s.17(1) |
| By the 7th | TDS deposited (30 April for March) | Income-tax Act, 2025, s.392 |
| By the 15th | EPF ECR filed and paid | EPF Scheme, 2026 |
| By the 15th | ESI contribution paid | ESIC |
| Monthly | Professional Tax deducted and paid | State PT law |
| 30 June and 31 December | Labour Welfare Fund deducted (Maharashtra) | State LWF law |
| 31 Jul, 31 Oct, 31 Jan, 31 May | Form 138 quarterly TDS statement | Formerly Form 24Q |
| 15 June | Form 130 annual TDS certificate | Formerly Form 16 |
Two 2026 wrinkles matter. The first Form 130 covers tax year 2026-27 and is due by 15 June 2027, as the Income Tax Department’s Form 138 FAQs and Form 130 guidance set out. FY 2025-26 salaries still got a Form 16.
The second is EPF. September 2026 wages straddled the old ₹15,000 and new ₹25,000 ceilings, so EPFO moved that month’s ECR deadline to 31 October 2026.
For the month-by-month view, see our guide to how the payroll calendar in India works.
How does the payroll cycle work under an EOR?
The EOR runs it end to end, because it is the legal employer. You send changes before cut-off and approve the monthly invoice.
The EOR deducts, deposits and files under its own TAN, PF code and ESI number. Hence a missed deadline is the EOR’s liability, though your team feels any delay first. Our guide to payroll compliance in India covers the wider rulebook.
How does Remunance keep your India payroll cycle on schedule?
Remunance runs TDS, quarterly TDS returns, EPF through the monthly ECR, ESIC, Professional Tax and Labour Welfare Fund as one calendar for each client. State levies differ, and the 1,200+ people we have hired for clients work across 34 Indian cities. So each person’s cycle follows their own state’s PT and LWF rules. If you want deadlines off your desk, talk to us about running your India payroll.
What else do people ask about the payroll cycle?
Is payroll always monthly in India?
Mostly. Section 17 of the Code on Wages also allows daily, weekly and fortnightly wage periods, each with its own deadline. Salaried staff are paid monthly.
What is a payroll cut-off date?
It’s the last day changes are accepted for the current run. Anything later moves to the next cycle as an arrear or recovery.
What happens if salary is paid after the 7th?
You breach section 17 of the Code on Wages, and the employee can bring a wage claim. Late TDS and PF deposits carry their own interest and damages.
Planning a hire in India?
Our founding team has run payroll and hiring in India for 22+ years, first as Remunance Systems, which was later acquired by ADP.