Monthly due dates
Both the provident fund and ESI are due by the 15th of the month following the month they relate to. These dates are fixed by statute and do not move because a salary run was late.
| Item | Due date | If missed |
|---|---|---|
| Provident fund deposit and electronic challan-cum-return | 15th of the following month | Interest on the amount and damages at the prescribed rates |
| ESI contribution | 15th of the following month | Interest on the amount and damages at the prescribed rates |
| Tax deducted on salary | 7th of the following month; 30 April for March | Interest under Section 201(1A) |
| Professional tax | As the state law prescribes | Interest and penalty under the state legislation |
Which deductions apply at all
Four may apply, and only two of them are national. Provident fund and ESI depend on the establishment being covered and the employee being within the wage conditions; tax on salary applies to anyone whose estimated annual income is taxable; professional tax applies only in states that levy it.
Professional tax differs by state
This is what catches an employer with staff in more than one state, because there is no national professional tax and no national rate.
| State | Position |
|---|---|
| Uttar Pradesh | No professional tax: no registration, deduction or return |
| Delhi | No professional tax |
| Maharashtra | Levied on a slab basis with an annual ceiling, and two registrations: as an employer and in the business's own right |
| Punjab | Levied as the Punjab State Development Tax, a flat monthly amount on persons liable to income tax above the threshold in the state Act |
| Other states | Varies: some levy it, some do not, with rates and return frequency set by each state |
Rates and ceilings are not reproduced here
Contribution rates and wage ceilings for the provident fund and ESI are set by their own statutes and have been revised from time to time, and the statutory definition of wages itself changed under the labour codes. Rather than restate figures that may have moved, this page links the two authorities below. Check the current rate and ceiling for the period being processed.
Check before you rely on this
Rates, limits and dates change by notification, and some are extended part-way through a year. This table is a summary for general information, not a statement of the law for your case. Confirm the current position from the official source below, or ask us.
EPFO