🏛 Karnataka State · Employer Compliance

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HR Compliance
Calendar

Key Statutory Due Dates for Employers
Financial Year 2025 – 26  |  Updated for Latest Karnataka Amendments
Stay Compliant. Stay Prepared. Stay Ahead.
🔴 2025–26 Updates Karnataka PT: Exemption raised to ₹25,000/month · ₹2,500/year max | Karnataka LWF: Revised to ₹50 (employee) + ₹100 (employer) · Threshold reduced to 10 workers | S&E Act: 24×7 ops allowed for 10+ employee establishments (with conditions)
📅
Monthly Compliances
Every Month
₹
TDS Deposit
Govt employees — 7th; others — 7th of next month
7th
of next month
🛡
Provident Fund (PF)
Contribution & ECR Filing — via EPFO portal
15th
of every month
🏥
ESIC Contribution
ECR Filing — applicable if wages ≤ ₹21,000/month
15th
of every month
🧾
Professional Tax (PT) — Karnataka
Deduct & remit via e-Prerana portal (PTRC)
20th
of following month
💼
Payroll Processing
Verify attendance, leave, deductions, reimbursements & statutory contributions before salary disbursement
Karnataka PT Slabs — FY 2025-26
Below ₹25,000 / month NIL
₹25,000 & above / month ₹200/month
February (special rate) ₹300
Annual Maximum ₹2,500
Revised under Karnataka PT Amendment Act, 2025 (effective 1 Apr 2025). Penalty: 1.25%/month for late remittance.
📊
Quarterly Compliances
Every Quarter
1   TDS Return Filing (Form 24Q / 26Q)
Quarter Period Due Date
Q1April – June31st July
Q2July – September31st October
Q3October – December31st January
Q4January – March31st May
2   PT Annual Return — Karnataka (Form 5)
Return Type Act / Portal Due Date
Annual PT Return (Form 5) Karnataka PT Act 1976 · e-Prerana 30th April
PTEC (Enrolled Person) Flat annual fee — nature-of-business basis 30th April
3   S&E Act — Wage & Attendance Records (Ongoing)
RegisterFrequency
Muster Roll & Leave RegisterDaily
Wage RegisterMonthly
Overtime RegisterMonthly
Karnataka Shops & Commercial Establishments Act, 1961 requires these registers to be maintained and available for inspection at all times. Penalty for non-maintenance applies.
📋
Half-Yearly Compliances
Twice a Year
1   ESIC Return
🏥
April – September
12th November
🏥
October – March
12th May
2   Contract Labour Regulation & Abolition Act (CLRA)
📄
For July – December
30th January
📄
For January – June
30th July
🏛
Karnataka LWF
🔴 2025-26 Revised
Karnataka Labour Welfare Fund
ANNUAL
Employee Contribution ₹50 / year
Employer Contribution ₹100 / year
Total per Employee ₹150 / year
Due Date 15th January
Applicability 10+ workers
Governing Act KA LWF Act, 1965
Portal klwb.kar.nic.in
Threshold reduced from 50 → 10 workers w.e.f. Jan 7, 2026 (LWF Amendment Act, 2025). Update payroll configs if below old threshold.
🗓
Annual Compliances
Once a Year
01
🛡
POSH Annual Report (ICC)
31st January
Internal Complaints Committee must submit annual report to employer & District Officer
02
🏪
S&E Annual Return — Karnataka
31st January
Karnataka Shops & Commercial Establishments Act, 1961 — online submission
03
🎉
National & Festival Holidays Annual Return
31st January
KA National & Festival Holidays Act, 1963
04
📆
Display of Holiday List
31st December
Post the approved holiday list for upcoming calendar year at workplace
05
💰
Payment of Statutory Bonus
Within 8 months of FY close
Payment of Bonus Act, 1965 — by 30th November for FY ending March 31
06
📝
Form 16 Issuance to Employees
15th June
TDS certificate — Income Tax Act, 1961
07
⚖
Minimum Wages Revision — Karnataka
Annually
Monitor Karnataka Govt gazette notifications; update payroll for revised scheduled employment rates
08
🔄
S&E Registration Renewal
Every 5 Years
Karnataka Shops & Commercial Establishments Act, 1961 — renewal within 30 days of expiry
09
📚
Statutory Registers & Records Review
Annually
PF, ESIC, PT, Wages, Muster Roll, Leave, Overtime, Bonus registers — audit & archive
🏛
Karnataka-Specific Statutory Obligations
State Laws
🏪
Karnataka Shops & Commercial Establishments Act, 1961
Working hours: max 9 hrs/day, 48 hrs/week. Women cannot work after 8 PM without consent + transport. 24×7 allowed for 10+ employees with safeguards (2024 notification). Register within 30 days of commencement.
💼
Karnataka Industrial Establishments (National & Festival Holidays) Act, 1963
Mandatory paid holidays for all employees. Government publishes annual list. Employer must display list & maintain Holiday Register. Compensatory holiday if employee works on a holiday.
🏗
Building & Other Construction Workers Act, 1996 (BOCW)
Cess @ 1% of construction cost. Register all construction workers with Karnataka Building & BOCW Welfare Board. Annual return & cess payment due. Applies to construction projects above ₹10 lakh.
📋
Contract Labour (Regulation & Abolition) Act, 1970
Principal employer (20+ contract workers) must obtain Registration Certificate. Contractor must obtain Licence. Half-yearly returns mandatory. Maintain Register of Contractors & Workers.
🌾
Karnataka Labour Welfare Fund Act, 1965
Applies to establishments with 10+ workers (amended Jan 2026). Annual contribution: ₹50/employee + ₹100/employer. Due by 15th January. Register at KLWB (klwb.kar.nic.in / Nammakaveri portal).
🧾
Karnataka Tax on Professions, Trades, Callings & Employments Act, 1976
PTRC: deduct & remit by 20th monthly. PTEC: enrolled persons pay flat annual fee by 30th April. Exemption: below ₹25,000 gross/month (revised Apr 2025). Late penalty: 1.25%/month + up to 50% penalty.
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Karnataka HR Compliance Tip
Maintain a Karnataka-specific compliance tracker covering PT (e-Prerana), LWF (KLWB / Nammakaveri), S&E registers and half-yearly CLRA returns. Set automated reminders for the 7th (TDS), 15th (PF/ESIC), and 20th (PT) each month and key annual dates — 15th Jan (LWF), 31st Jan (S&E Return / POSH), 30th Apr (PT Annual Return). Multi-state employers note: Karnataka PT, LWF rates and S&E due dates differ significantly from other states.
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