What are the contribution rates for PF and ESI?

Provident Fund is generally contributed at 12 percent of eligible wages by both employee and employer. ESI applies to employees below the wage threshold, with the employee and employer shares set at prescribed percentages of wages. Rates and ceilings are revised by the authorities from time to time.

Is Professional Tax the same across India?

No, Professional Tax is a state levy, so slabs, rates, and due dates vary by state, and some states do not levy it at all. Employers must deduct according to each state's schedule where employees work. This makes multi-state Professional Tax tracking essential.

What happens if returns are filed late?

Late PF and ESI deposits attract interest and damages, and delayed returns can restrict access to the compliance portals. Late Professional Tax payment invites state-specific penalties. Maintaining a deadline calendar within the checklist helps avoid these charges.

Free Annual Returns Filing Checklist (PF/ESI/PT) Checklist

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Annual Returns Filing Checklist (PF/ESI/PT)

Establishment Name:

Financial Year:

Applicable States:

Compliance Officer:

Provident Fund (PF) Returns

Reconcile all 12 months of ECR filings for the financial year.Verify that all new joiners during the year have been allotted UANs.Mark Date of Exit for all employees who separated during the year.File Form 3A and Form 6A annual contribution statements.File Form 5A (Return of Ownership) if there are changes in establishment details.Obtain and verify the Annual PF Statement of Account for each member.

Employees' State Insurance (ESI) Returns

Reconcile all monthly ESI contribution challans for the financial year.File the half-yearly return of contributions (Form 5) for both periods.Update employee records for wage changes crossing the ESI ceiling.Verify Aadhaar seeding for all insured employees on the ESIC portal.Issue Form 105 (Certificate of Contributions) to all separated employees.

Professional Tax (PT) Filings

File the PT annual return in each applicable state by the due date.Reconcile monthly PT deductions with challan remittances.Pay the employer PTEC amount for the financial year.Obtain the PT assessment order or no-demand certificate if applicable.Update employee payslips and Form 16 with PT deduction details.

Other Statutory Annual Returns

File the annual return under the Shops & Establishments Act.File the annual bonus return in Form D under the Payment of Bonus Rules.File the Labor Welfare Fund annual return in the applicable states.File the Contract Labor annual return if contract workers are engaged.File the annual POSH report with the District Officer.

Year-End Audit and Governance

Conduct a comprehensive year-end compliance audit across all statutes.Prepare a compliance certificate for the statutory auditor.Reconcile compliance costs with the general ledger and financial statements.Update the compliance calendar for the next financial year.Archive all compliance records as per the retention requirements of each Act.Report compliance status to the Board or Audit Committee.

The complete guide

Everything you need to know

01What Is the Annual Returns Filing Checklist (PF/ESI/PT)?

This checklist covers the periodic and annual filings tied to Provident Fund, Employees' State Insurance, and Professional Tax. It tracks monthly contribution deposits and returns, reconciliation of employee and employer shares, generation of challans, and the annual or state-specific filings each scheme requires. It helps payroll and compliance teams close each statutory cycle accurately and on time across all three heads.

02Why Use an Annual Returns Filing Checklist (PF/ESI/PT)

PF, ESI, and Professional Tax each have their own portals, contribution rates, wage ceilings, and deadlines, and Professional Tax rules differ by state on top of that. Missing a filing or under-depositing triggers interest, damages, and blocked compliance credentials. This checklist consolidates every deadline and reconciliation step so nothing falls through the cracks and your returns match the amounts actually deducted and deposited.

03How to Use This Annual Returns Filing Checklist (PF/ESI/PT)

Each month, confirm PF and ESI contributions are calculated on the correct wages, deposited by their due dates, and matched to challans. Deduct Professional Tax per each state's slab and remit on schedule. At year end, reconcile totals across payroll, file the required annual and state returns, and archive acknowledgments. Tick every deposit and return, and flag any variances for correction before closing.

Annual Returns Filing Checklist (PF/ESI/PT)

Annual Returns Filing Checklist (PF/ESI/PT)

Provident Fund (PF) Returns

Employees' State Insurance (ESI) Returns

Professional Tax (PT) Filings

Other Statutory Annual Returns

Year-End Audit and Governance

Everything you need to know

01What Is the Annual Returns Filing Checklist (PF/ESI/PT)?

02Why Use an Annual Returns Filing Checklist (PF/ESI/PT)

03How to Use This Annual Returns Filing Checklist (PF/ESI/PT)

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