A list of the compliance activities an Indian organisation must perform, grouped by how often they fall due. The Labour Codes now govern these obligations; the acts named below are the underlying laws the Codes replaced. Due dates for EPF and ESI contributions are both the 15th of the following month.
| Date | Activity | Applicable act | Form | How to pay |
|---|
| 15 | Remit EPF contributions | EPF & MP Act, 1952 | Challan (online) | Online, or by challan with cheque at an authorised bank |
| 15 | File the Electronic Challan cum Return (ECR) | EPF & MP Act, 1952 | ECR | EPFO unified portal |
| 15 | Report international workers with wages | EPF & MP Act, 1952 | IW-1 | Concerned regional office |
| 15 | Remit ESI contributions | ESI Act, 1948 | Challan (online) | Online, or by challan with cheque at an authorised bank |
| Month | Date | Activity | Applicable act | Form | Authority |
|---|
| JAN | 15 | Annual returns | Factories Act, 1948 | As per state rules | Chief Inspector / Director of Factories |
| JAN | 21 | Annual returns on payments to 31 Dec | Maternity Benefit Act, 1961 | Forms L, M, N, O | Competent authority |
| JAN | 30 | Half-yearly return by contractor | Contract Labour (R&A) Act, 1970 | Form XXIV | Licensing officer |
| JAN | 31 | Annual information of covered establishment | ESI Act, 1948 | Form 01A | ESIC regional / divisional office |
| FEB | 1 | Annual return | Minimum Wages Act, 1948 | Form III | Concerned inspector |
| FEB | 15 | Annual return by principal employer | Contract Labour (R&A) Act, 1970 | Form XXV | Registering officer |
| FEB | 15 | Annual return by principal employer | BOCW Act, 1996 | Form XXV | Regional Labour Commissioner |
| JUL | 15 | Half-yearly return | Factories Act, 1948 | As per state rules | Director / Inspector of Factories |
| JUL | 30 | Half-yearly return by contractor | Contract Labour (R&A) Act, 1970 | Form XXIV | Licensing officer |
| NOV | 30 | Pay bonus to eligible employees | Payment of Bonus Act, 1965 | — | — |
| DEC | 30 | Annual return within 8 months of the accounting year | Payment of Bonus Act, 1965 | Form D | Concerned inspector |
| DEC | 30 | Annual return | Sexual Harassment of Women at Workplace Act, 2013 | As prescribed | Employer / District officer |
| Situation | Action | Applicable act | Form | Authority |
|---|
| Accident | Report fatal accidents immediately; others within 48 hours | ESI Act, 1948 | Form 12 (or online) | ESI local office / dispensary |
| Accident / dangerous occurrence | Give notice forthwith | Factories Act, 1948 | As per state rules | Inspector / Director of Factories |
| Accident | Report within 12 hours | Factories Act, 1948 | As per state rules | Director / Inspector of Factories |
| Serious injury / fatal accident | Report within 7 days | Employees’ Compensation Act, 1923 | Form EE | Commissioner, Employees’ Compensation |
| Accident | Fatal: report within 4 hours; others: within 72 hours | BOCW Act, 1996 | Form XIV | Regional Labour Commissioner |
Note: The Labour Codes came into force on 21 November 2025. The four Codes (Wages, Industrial Relations, Social Security, and OSHWC) now govern these obligations. Confirm the current rules for the states you operate in, because some states are still transitioning. See the Labour Codes overview.
