Kerala Labour Law Statutory Compliance Calendar 2026
A complete month-by-month and statutory frequency roadmap for Kerala employers. Covers monthly EPF, ESIC, TDS, and PT remittances, half-yearly KLWF filings, and annual labour returns.
1. Monthly Recurring Statutory Deadlines
For every private limited company, LLP, partnership, and commercial enterprise in Kerala with eligible employees, these monthly due dates are non-negotiable to avoid automatic penalties and interest:
| Statutory Obligation | Governing Act | Monthly Due Date | Penalty for Non-Compliance |
|---|---|---|---|
| EPF & EPS Contribution | Employees' Provident Funds Act, 1952 | 15th of subsequent month | Penal damages u/s 14B (up to 25% p.a.) + 12% interest u/s 7Q |
| ESIC Contribution | Employees' State Insurance Act, 1948 | 15th of subsequent month | 12% simple interest p.a. per day of default + damages u/s 85B |
| TDS on Salary (Section 192) | Income Tax Act, 1961 | 7th of subsequent month (30th April for March) | 1.5% interest per month + fee u/s 234E (₹200/day) |
| Wage Disbursal Mandate | Payment of Wages Act / Kerala Shops Act | 7th or 10th of subsequent month | Fine up to ₹20,000 + prosecution by Labour Officer |
2. Half-Yearly Statutory Obligations (Kerala Specific)
Kerala enforces distinct local state statutory requirements that operate on a semi-annual schedule through local municipal corporations, municipalities, and the Kerala Labour Welfare Fund Board:
| Filing / Remittance | Period Covered | Due Date | Portal / Authority |
|---|---|---|---|
| Kerala Professional Tax (Period 1) | April 1 to September 30 | August 31 | Sanchitha / Local Self Government Corporation/Municipality |
| Kerala Professional Tax (Period 2) | October 1 to March 31 | February 28 | Local Self Government Corporation/Municipality/Panchayat |
| KLWF Contribution (Period 1) | January 1 to June 30 | July 15 | Kerala Labour Welfare Fund Board (labourwelfarefund.kerala.gov.in) |
| KLWF Contribution (Period 2) | July 1 to December 31 | January 15 (subsequent yr) | Kerala Labour Welfare Fund Board portal |
3. Annual Labour Law Returns & Renewals Calendar
| Statutory Obligation | Due Date | Form / Filing |
|---|---|---|
| Kerala National & Festival Holidays Act | December 31 (for next year) | Form V (Submission of list of 13 paid festival holidays to Labour Officer) |
| Kerala Shops & Commercial Establishments | January 31 | Annual Return in Form H / Online renewal via Labour Commissionerate |
| Equal Remuneration Act, 1976 | February 15 | Annual Return Form D |
| Payment of Bonus Act, 1965 | November 30 (or within 8 mos of FY close) | Form D Annual Return to Labour Officer |
| Factories Act 1948 (for industrial units) | January 31 / February 1 | Form 20 Combined Annual Return & Factory License Renewal |
| POSH Annual Return (ICC) | January 31 | Annual Report to District Officer (District Collectorate) & Employer |
Download the Complete 2026 Kerala Statutory Compliance Wall Calendar
Get the printable 1-page wall chart with exact deadlines, links to government portals, and penalty thresholds for Kerala employers.
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