COMPLIANCE
PF, ESI, PT, TDS And LWF — Rates, Ceilings And Due Dates.
Due dates sit on monthly, quarterly and state calendars. Each item's rate, wage ceiling and due date is listed here, verified against EPFO, ESIC and Income Tax Department published rates. PT and LWF are state-specific by law, so figures shown are the general pattern.
STATUTORY CHECKLIST
Six Statutory Items, One Checklist
Provident Fund (EPF & EPS)
Establishments with 20+ employees; mandatory for wages up to the statutory ceiling
Employer and employee each contribute 12% of Basic + DA. The employer's share splits into EPS (8.33%, capped at the wage ceiling) and EPF, plus a 0.5% administrative charge and 0.5% EDLI.
RATE
12% employee + 12% employer (of Basic + DA), plus 0.5% admin charge and 0.5% EDLI from the employer
WAGE CEILING
₹15,000/month
DUE DATE
15th of the following month
Employees' State Insurance (ESI)
Establishments with 10+ employees (varies by state) and employees earning up to the wage ceiling
A combined 4% of gross wages funds medical and cash benefits for covered employees. Coverage continues until the end of a contribution period once crossed mid-period.
RATE
0.75% employee + 3.25% employer (4% total, of gross wages)
WAGE CEILING
₹21,000/month (₹25,000 for employees with disabilities)
DUE DATE
15th of the following month
Professional Tax (PT)
Salaried employees in the 14+ states and union territories that levy it
Professional Tax is levied by state governments, so the slab, exemption threshold and payment frequency differ by work location.
RATE
State-specific slabs, nationally capped at ₹2,500/year
WAGE CEILING
Varies by state slab
DUE DATE
Typically monthly; exact date is state-specific
TDS on Salary (Form 24Q)
Every employer deducting tax at source on employee salary
TDS is computed on projected annual income under the employee's declared regime, deducted monthly, deposited by the 7th, and reconciled every quarter in Form 24Q.
RATE
Per the employee's chosen tax regime and declared investments (slab-based, not a fixed percentage)
WAGE CEILING
N/A — based on projected annual taxable income
DUE DATE
Deposit by the 7th of the following month (April 30 for March); Form 24Q filed quarterly
Form 16
Every employee from whose salary tax was deducted during the year
Form 16 is the annual certificate summarizing salary paid and tax deducted. It depends on the year's Form 24Q returns being filed and reconciled.
RATE
N/A — an annual TDS certificate, not a contribution
WAGE CEILING
N/A
DUE DATE
June 15, following the close of the financial year
Labour Welfare Fund (LWF)
Employees in the 16 states/UTs where an LWF Act is in force
A small, fixed-amount welfare contribution that exists only in states with an LWF Act, each setting its own amount and remittance calendar.
RATE
Fixed rupee amounts set by each state (commonly ₹6–₹62 per contribution)
WAGE CEILING
N/A — flat amount, not wage-linked
DUE DATE
Most states: half-yearly (mid-January and mid-July); some states: annual or monthly
COMPLIANCE CALENDAR
A Financial Year Of Statutory Due Dates
Monthly, quarterly, half-yearly and annual due dates for one financial year. Filter by frequency to see what falls due when.
COMPLIANCE SNAPSHOT
This Cycle's Liabilities And Deadlines, At A Glance
A sample view of a compliance cycle's liabilities and upcoming due dates — illustrative data, not customer data.
Milestone Timeliness Trend9/9 YTD
Upcoming Deadlines
COMPLIANCE CYCLE
How A Monthly Compliance Cycle Runs
Attendance, deductions and challans kept in separate sheets can disagree at filing time. Here, one monthly cycle carries them from approved attendance to remittance files.
Step 01
Start From Approved Records
Approved attendance, overtime and unpaid leave flow into the draft pay run, so deductions start from records HR has already signed off.- Attendance and leave feed the pay run.
- Freeze dates close the cycle's inputs.
Step 02
Calculate & Deduct
PF, ESI, Professional Tax, TDS and LWF are calculated inside the pay run from each employee's salary components, wage ceilings and work-location slabs.- Apply the ₹15,000 PF wage ceiling.
- Calculate TDS under each employee's selected regime.
Step 03
Verify & Approve Payroll
Finance reviews the draft pay run, statutory deductions included. Variance checks flag unusual movement against the previous cycle before the run is approved.- Review variance flags before approval.
- Nothing is final until the run is approved.
Step 04
Export Returns And Challan Data
From the paid run, finance exports electronic challan-cum-return (ECR) files for EPFO and ESIC, and the Form 24Q export, instead of rebuilding figures for each remittance.- ECR files come from the same run.
- Payslip, challan and return read the same figures.
PRE-FILING CHECKS
Checks Before Anything Is Filed
Statutory summaries reconcile against what payroll actually deducted, so a mismatch surfaces before filing rather than at it.
Tax Exemption Verification
AI checks declared IT investments against uploaded proofs and flags missing or questionable files for Finance to review.
Rates Maintained Centrally
Statutory rates, state slabs and Labour Code changes are updated centrally and apply from their effective date, so nobody maintains a rate table by hand.
State-Slab Mapping
Each employee's work location decides which state PT and LWF slab applies, so multi-state teams do not map state rules by hand.
FAQ
Compliance — Questions We Get Asked
Yes. BizzField HRMS calculates PF, ESI, Professional Tax, TDS and LWF inside every pay run, to current published rates, so there is no rate table for HR to update by hand.
Yes. Professional Tax is state-specific by law, so the slab, exemption threshold and payment frequency differ by work location. The Statutory Compliance Engine maps each employee to the rule for their work location and applies it in the pay run.
Form 24Q is assembled from the TDS already calculated in each pay run, the same data behind that quarter's payslips. Finance reviews the return instead of rebuilding the figures in a spreadsheet at filing time.
Statutory compliance and Form 24Q export are included from the Growth plan onward; Starter covers core HR without payroll or compliance calculations.
Monthly: PF and ESI by the 15th, TDS deposit by the 7th (April 30 for March), and Professional Tax on each state's calendar. Quarterly: Form 24Q on July 31, October 31, January 31 and May 31. Half-yearly: LWF in most states, in mid-January and mid-July. Annual: Form 16 by June 15.
No. Professional Tax applies only in the 14+ states and union territories that levy it, with a national cap of ₹2,500 a year. LWF applies only in the 16 states and union territories where an LWF Act is in force, and each state sets its own amount and calendar.
Yes for PF and ESI: 12% employee plus 12% employer PF, and ESI at 0.75% employee plus 3.25% employer up to ₹21,000 a month. The Statutory Compliance page points back to this checklist for current rates, ceilings and due dates. PT and LWF follow each state's slab, so the figures here show the general pattern.
Let The Compliance Engine Track The Rates For You
See how BizzField's statutory compliance engine applies these rates automatically, every pay run.