PF, ESI, TDS and Gratuity: Employer Guides

Deadlines are the part of payroll that cost money when they slip. PF and ESI are due by the 15th, TDS by the 7th, and each carries its own interest and damages when it’s late. Gratuity, full and final settlement and overtime each have a formula set by law, and the law changed shape in November 2025, when the labour codes came into force.

These guides explain what an employer with 5 to 100 people has to do, when, and what it costs to get it wrong. Every figure is worked out on a real salary by Facto Lite’s payroll engine, and each post says where the rule comes from. None of it is legal advice, so take anything unusual, like a notice from EPFO, to your accountant before you reply.

The compliance calendar below lists every monthly due date for 2026-27, and the PF and gratuity calculators do the arithmetic for one person.