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State or Union Territory
Contribution 
Frequency
Contribution 
Month(s)
Employee 
Contribution
Employer 
Contribution
Total 
Contribution
Return
Due Date
Specific Rules
Karnataka
Annual
Dec
620
1240
1860
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
4812
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.

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