October 2026 Labour Laws Compliance calendar

Introduction

October 2026 brings several important labour law and statutory compliance deadlines for employers, HR teams, payroll professionals and businesses operating across different states in India.

The compliance requirements listed for October include Professional Tax (PT) payments and returns, Labour Welfare Fund (LWF) contributions, unclaimed wages and fines remittance, factory licence renewal applications, PF and ESIC contributions, employment-related returns and other statutory filings.

Since compliance requirements vary by state, organisations with employees or establishments in multiple locations should maintain a state-wise compliance calendar and complete each payment or return within the applicable due date.

Central Compliance – October 2026

Employers covered under the applicable social-security and occupational-safety provisions have important central compliance deadlines during October.

15 October 2026

The calendar specifies the following central compliances:

• Monthly ESIC Contribution Challan under the Code on Social Security, 2020
• Monthly PF Contribution Challan under the Code on Social Security, 2020
• Monthly Return for exempted employers under the EDLI Scheme

These compliances are scheduled for 15 October 2026.

31 October 2026

The following compliance is listed for 31 October:

• Quarterly Employment Exchange Return – Form ER-I under the Occupational Safety, Health and Working Conditions Code, 2020.

Andhra Pradesh

The October calendar includes:

• 10 October – Monthly Professional Tax remittance and filing of returns in Form V.
• 15 October – Quarterly remittance of fines and unpaid accumulations under the Andhra Pradesh Labour Welfare Fund Act, 1987.

Assam

• 28 October – Professional Tax remittance and monthly return under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, including the listed Forms III, IIIA and VIIC.

Goa

The calendar lists several Goa-related requirements:

• 10 October – Quarterly return, Form XXIX.
• 15 October – Quarterly payment of unclaimed wages to the Board under the Goa Labour Welfare Fund Act.
• 31 October – Deadline for factory licence renewal application.
• 15 October – Quarterly return under the Goa Shops and Establishments Act.

Gujarat

Important October deadlines include:

• 10 October – Monthly Professional Tax return in Form 5.
• 15 October – Monthly Professional Tax return in Form 5 as listed in the calendar.
• 15 October – Quarterly remittance of fines and unpaid accumulations under the Gujarat Labour Welfare Fund Act.
• 31 October – Deadline for factory licence renewal application.

Dadra and Nagar Haveli

• 15 October – Quarterly return under the Goa Shops and Establishments Act, 1973, as listed in the calendar.

Maharashtra

The October calendar includes:

• 15 October – Remittance of fines and unpaid accumulations under the Bombay Labour Welfare Fund Act.
• 31 October – Monthly Professional Tax remittance and online filing of return.
• 31 October – Monthly return in Form III-B.
• 31 October – Monthly Professional Tax remittance under the One Time Payment of Tax Scheme, 2019.

Kerala

• 5 October – Monthly contribution to the Kerala Shops and Commercial Establishments Workers Welfare Fund in the listed Forms 6 and 5.

Chandigarh

• 31 October – Half-yearly Labour Welfare Fund payment and returns under the Punjab Labour Welfare Fund Act, 1965.

Chhattisgarh

• 15 October – Quarterly remittance of fines and unpaid accumulations.
• 15 October – Quarterly payment of unclaimed wages to the Board in Form E.

Haryana

• 15 October – Submission of monthly return under the Code on Wages, 2019.

Jammu & Kashmir

• 15 October – Submission of monthly return under the Code on Wages, 2019.

Jharkhand

The October compliance schedule includes:

• 15 October – Quarterly Professional Tax remittance and quarterly returns in the listed forms.
• 15 October – Quarterly report for new employment, Annexure IV.
• 31 October – Annual return in Form JPT203.

Manipur

• 31 October – Monthly Professional Tax remittance.
• 31 October – Deadline for factory licence renewal application.

Mizoram

• 31 October – Monthly payment of Professional Tax in Form VI.

Madhya Pradesh

• 10 October – Monthly Professional Tax remittance.
• 15 October – Quarterly Professional Tax return in Form 7.
• 15 October – Quarterly remittance of fines and unpaid accumulations under the Madhya Pradesh Shram Kalyan Nidhi Adhiniyam.

Tamil Nadu

• 15 October – Quarterly remittance of fines and unpaid accumulation under the Tamil Nadu Labour Welfare Fund Act.
• 15 October – Quarterly payment of unclaimed wages to the Board.

Uttar Pradesh

• 15 October – Quarterly remittance of fines and unpaid accumulations under the Uttar Pradesh Labour Welfare Fund Act, 1965.

Meghalaya

• 28 October – Monthly Professional Tax remittance and monthly return in the listed Forms III, IIIA and VIIC.

New Delhi

• 15 October – Quarterly remittance of fines and unpaid accumulations under the Bombay Labour Welfare Fund Act, 1953, as listed in the calendar.

Odisha

• 15 October – Quarterly remittance of fines and unpaid accumulation under the Odisha Labour Welfare Fund Act, 2005.
• 15 October – Quarterly payment of unclaimed wages to the Board.
• 31 October – Filing of monthly Professional Tax return in Form V.

Telangana

• 10 October – Monthly Professional Tax remittance and filing of return in Form V.
• 15 October – Quarterly remittance of fines and unpaid accumulations under the Telangana Labour Welfare Fund Act, 1987.

Sikkim

• 30 October – Quarterly Professional Tax return in Form 5.
• 31 October – Monthly Professional Tax remittance.

West Bengal

• 15 October – Quarterly return in Form 23A under the Occupational Safety, Health and Working Conditions Code, 2020.
• 31 October – Monthly Professional Tax payment.

Tripura

• 31 October – Monthly Professional Tax remittance and monthly return in Forms VII and VIII.

Punjab

• 15 October – Half-yearly Labour Welfare Fund payment and returns.
• 31 October – Monthly Professional Tax remittance in Form PSDT-8.

For easy reference, some of the major dates appearing in the calendar are:

The exact applicability depends on the establishment, registration status, employee strength, nature of business and the relevant state legislation.

Businesses operating in multiple states cannot rely on a single common statutory due date. Professional Tax, Labour Welfare Fund, factory licensing and employment-related returns can have different due dates and periodicities depending on the applicable state law.

A well-maintained compliance calendar helps organisations:

• Avoid missed statutory deadlines
• Reduce the risk of interest, penalties and notices
• Track PF, ESIC, PT and LWF obligations
• Monitor factory licence renewal requirements
• Coordinate HR, payroll and compliance teams
• Maintain evidence of timely filings and payments
• Improve preparedness for labour inspections and audits

October 2026 Compliance Checklist for Employers

Before closing each October compliance cycle, employers should consider the following:

1. Identify applicable registrations
Review all state-wise registrations and licences applicable to each establishment.

2. Verify payroll-linked compliances
Ensure PF, ESIC and Professional Tax calculations are reconciled with payroll records.

3. Track Labour Welfare Fund obligations
Check whether monthly, quarterly or half-yearly LWF contributions, returns or remittances are applicable.

4. Review licence renewals
Establishments with factory licences should check renewal deadlines and initiate applications within the prescribed period.

5. Complete statutory returns
Ensure all applicable forms and returns are filed within the relevant due dates.

6. Maintain documentary evidence
Keep challans, acknowledgement receipts, returns, registers and other supporting records properly maintained.

October 2026 has several important labour law and statutory compliance deadlines across India. The attached calendar highlights obligations covering Professional Tax, Labour Welfare Fund, PF, ESIC, factory licence renewal, employment returns and other state-specific requirements.

For organisations operating across multiple states, timely monitoring of state-wise labour law compliance is essential. HR and payroll teams should review the applicable requirements in advance and ensure that payments, returns and statutory submissions are completed within the prescribed timelines.

Disclaimer: This compliance calendar is based on the attached October 2026 calendar. Applicability and due dates may depend on the establishment, registration, employee category, location and applicable statutory provisions. Employers should verify the latest applicable notification, rules and portal requirements before making statutory submissions.

About Sankhla Corporate Services Pvt. Ltd.

Sankhla Corporate Services Pvt. Ltd. provides services relating to Payroll, Audit, Compliance, Advisory, Labour Laws and Factory Compliance, serving businesses across Gurgaon, Delhi NCR, Mumbai, Bangalore, Hyderabad, Chennai, Pune, Jaipur, Noida and Kolkata.