Page History

Karnataka

Annual

Dec

20

40

60

Form

D

15

Jan

• Applicable

  for

  Contract

  Labor

  also.

Tamil

Nadu

Annual

Dec

10

20

30

Form

A

31

Jan

• Employees

  in

  the

  managerial

  capacity

  are

  exempted.

• Employees

  in

  supervisory

  capacity

  with

  wages

  above

  Rs.3500

  per

  month

  are

  exempted.

Andhra

Pradesh

Annual

Dec

30

70

100

Form

F

31

Jan

• Employees

  in

  the

  managerial

  capacity

  are

  exempted.

• Employee

  in

  supervisory

  capacity

  with

  wages

  exceeding

  Rs.1600

  per

  month

  are

  exempted.

• Applicable

  for

  Contract

  Labor

  also.

Kerala

(For firms under Shops and Establishment Act)

Monthly

Jan-Dec

20

20

40

Form

A

20th

• Applicable

  for

  Contract

  Labor

  also.

Kerala

(For firms under Factories Act)

Half

Yearly

Jan-Dec

4

8

12

Form

A

20th

• Applicable

  for

  Contract

  Labor

  also.

Maharashtra

Half

Yearly

June,

Dec

6/12

18/36

24/48

Form

A1cum

Return

15

Jul,

15

Jan

• Employees

  in

  the

  managerial

  capacity

  are

  exempted.

• Employees

  in

  supervisory

  capacity

  with

  wages

  more

  than

  Rs.3500

  per

  month

  are

  exempted.

• Applicable

  for

  Contract

  Labor

  also.

• Contribution

  amount

  differs

  for

  employees

  with

  wages

  up

  to

  3000

  per

  month

  (24)

  and

  those

  with

  wages

  more

  than

  3000

  per

  month

  (48).

Goa

Annual

Dec

120

360

480

Form

B

31

Jan

• Employees

  in

  the

  managerial

  capacity

  are

  exempted.

• Employees

  in

  the

  supervisory

  capacity

  and

  wages

  above

  Rs.3500

  per

  month

  are

  exempted.

• Applicable

  for

  Contract

  Labor

  also.

• Last amended 6 Aug 2015

Delhi

Half

Yearly

June,

Dec

0.75

2.25

3

Form

A

15

Jul,

15

Jan

• Employees

  in

  the

  managerial

  capacity

  are

  exempted.

• Employees

  in

  supervisory

  capacity

  and

  drawing

  wages

  above

  Rs.2500

  per

  month

  are

  exempted.

Punjab

Monthly

Apr-Mar

5

20

25

Nil

15

Oct,

15

Apr

• Apr-Sept

  &

  Oct-Mar

  are

  the

  half

  years.

• Employee

  shall

  mean

  an

  employee

  whose

  name

  is

  there

  in

  the

  register

  of

  an

  establishment

  on

  the

  last

  working

  day

  of

  the

  month.

Chandigarh

(Union

Territory)

Monthly

Apr-Mar

5

20

25

Nil

15

Oct,

15

Apr

• Apr-Sept

  &

  Oct-Mar

  are

  the

  half

  years.

• Employee

  shall

  mean

  an

  employee

  whose

  name

  is

  there

  in

  the

  register

  of

  an

  establishment

  on

  the

  last

  working

  day

  of

  the

  month.

Haryana

Monthly

Jan-Dec

10

20

30

Nil

31

Dec

• Applicable

  for

  Contract

  Labor

  also.

Madhya

Pradesh

Half

Yearly

June,

Dec

10

30

40

Nil

15

Jul,

15

Jan

• Employees

  drawing

  wages

  exceeding

  Rs.10000

  per

  month

  are

  exempted.

• Applicable

  for

  Contract

  Labor

  also.

Chhattisgarh

Half

Yearly

June,

Dec

15

45

60

Form

A

31

Jul,

31

Jan

• Employees

  in

  the

  managerial

  capacity

  are

  exempted.

• Employees

  in

  the

  supervisory

  capacity

  and

  wages

  above

  Rs.3500

  per

  month

  are

  exempted.

• Applicable

  for

  Contract

  Labor

  also.

Gujarat

Half

Yearly

June,

Dec

6

12

18

Form

A1

31

Jul,

31

Jan

• Employees

  in

  the

  managerial

  capacity

  are

  exempted.

• Employees

  in

  supervisory

  capacity

  and

  wages

  above

  Rs.3500

  per

  month

  are

  exempted.

• Applicable

  for

  Contract

  Labor

  also.

West

Bengal

Half

Yearly

June,

Dec

3

6

9

Form

D

15

Jul,

15

Jan

• Employees

  in

  the

  managerial

  capacity

  are

  exempted.

• Employees

  in

  supervisory

  capacity

  and

  wages

  above

  Rs.2500

  per

  month

  are

  exempted.

Puducherry

Not

Applicable

Not

Applicable

Not

Applicable

Not

Applicable

Not

Applicable

Not

Applicable

Not

Applicable

Not

Applicable

Telangana

Not

Applicable

December

2

5

7

Not

Applicable

31

Dec

-

Date

of

deduction

31

Jan

-

Last

date

for

submission

• All

  Employees

  except

  those

  working

  in

  the

  managerial

  or

  supervisory

  capacity

  and

  drawing

  wages

  exceeding

  rupees

  one

  thousand

  six

  hundred

  per

  month

Odisha

Not Applicable

June

December

20

40

60

Not Applicable

30 June and 31 Dec - Date of deduction

15 July and 15 Jan - Last date for submission

• All employees except those working in the managerial or supervisory capacity and who is employed as an apprentice or on part-time basis