WikiLabour
Applies to this profile · Shops & commercial establishments

Establishment calendar

S&E filings, PT, LWF, licence.

Not yet verified against an official source

Every month

Pay wages
By the 7th of the following monthCode on Wages, 2019 s.17
EPF contribution and ECR
By the 15th of the following monthEPF Scheme
ESIC contribution
By the 15th of the following monthESI regulations

Also every month

State Development Tax
Deducted every month, and the month's tax deposited by the last day of the following monthPunjab State Development Tax Rules, 2018, rules 12 and 14(3), as amended on 26.02.2021

Twice a year

Labour welfare fund contribution
Both shares before 15 October for April to September, and before 15 April for October to MarchPunjab Labour Welfare Fund Act, 1965, section 9-A(2)

Once a year

State Development Tax return
Form PSDT-6 for the financial year, on or before 31 August of the following yearPunjab State Development Tax Rules, 2018, rule 10, as amended on 01.02.2022
Shops registration renewal
By 31 March each year, with thirty days of gracePunjab Shops and Commercial Establishments Act, 1958, section 13(2)(ii)

Plain-language desk, not legal advice. Confirm the Gazette and the current state circular before you file.

Not yet verified against a published gazette