State-wise returns

What to file, when.

No Bihar-specific rule was found for state-wise returns. Everything below is central law as it applies in Bihar, cited row by row — not a finding about Bihar.

Not yet verified against an official source

Central

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
EPF and ESIC: Monthly contributions and returns by the 15th of the following monthEPF Scheme; ESI regulations

Updates

Bihar

Bihar-specific updates

1 Apr 2026
Bihar minimum wages: ₹436 a day unskilled, and a second schedule of piece rates that runs to twelve employments
Notification No. 5/M.W.-40-16/2021, Shram No. 46, of 1 April 2026 revises wages under section 5 read with section 3 of the Minimum Wages Act, 1948 on the average All India Consumer Price Index (base 1960=100) for July to December 2025, which comes to 9,696.44 on a link factor of 4.63 x 4.93 x 2.88. Schedule-II fixes the ordinary daily rate across the 89 scheduled employments of Schedule-1(b) — ₹436 unskilled, ₹452 semi-skilled, ₹551 skilled and ₹672 highly skilled — with a month the day times twenty-six, and, for domestic employments only, an hour the daily rate divided by eight. Schedule-III is a second and much larger regime: about a hundred and thirty PIECE rates for twelve employments, charged against output rather than time — per hundred cubic feet of stone, per lakh of bidis, per thousand bricks, per haircut, per railway wagon, per fifty thousand kendu leaves. The allowance lands three months after the half-year it is computed on closes, so the cycle is 1 April and 1 October. The notification is bilingual and the two texts disagree on seven figures, each of which this desk publishes both ways rather than choosing between them.

Calculator

Floor / day: ₹551.00
Basic + allowance: ₹551.00
This wage (a month): ₹28,000
Floor / month: Not published