Payroll Compliance Calendar: Monthly, Quarterly, and Annual Obligations

Payroll compliance is not a one-time activity—it is a continuous cycle of statutory filings, deposits, and reporting. Missing a single deadline can lead to penalties, interest, and audit exposure. A clearly defined payroll compliance calendar helps HR teams stay organised, predictable, and compliant throughout the year.

This article outlines key payroll-related compliance obligations in India and how HR can manage them systematically.

Why a Payroll Compliance Calendar Is Essential

A structured calendar helps HR:

• Track statutory deadlines accurately

• Avoid last-minute errors and penalties

• Coordinate with finance and consultants

• Prepare for inspections and audits

• Maintain consistent payroll governance

Monthly Payroll Compliance Obligations

Typically due every month:

• Provident Fund (PF) contribution deposit

• ESIC contribution deposit

• Professional Tax (as applicable by state)

• TDS deduction and challan payment

• Issuance of payslips

• Attendance and wage register updates

Timely deposits are as important as correct calculations.

Quarterly Payroll Compliance Obligations

Common quarterly requirements include:

• TDS return filing

• Reconciliation of tax deductions

• Review of statutory registers and returns

• Internal payroll compliance checks

Quarterly reviews help catch issues early.

Annual Payroll Compliance Obligations

Annual activities usually include:

• Form 16 issuance to employees

• Annual PF and ESIC returns (where applicable)

• Bonus calculations and disbursement

• Gratuity liability review

• Payroll audit preparation

These activities require advance planning and accurate records.

Payroll Compliance Calendar Checklist

• ☐ Maintain a master compliance calendar

• ☐ Assign clear ownership for each filing

• ☐ Track statutory updates regularly

• ☐ Maintain challans and acknowledgements

• ☐ Conduct periodic compliance reviews

Common Compliance Risks HR Should Watch

• Missing revised statutory due dates

• Inconsistent payroll data across months

• Dependence on individuals instead of systems

• Poor coordination between HR, finance, and vendors

Conclusion

A payroll compliance calendar brings discipline and predictability to payroll operations. When HR manages compliance proactively, payroll becomes a controlled process rather than a reactive firefighting exercise.