Final date to deposit Provident Fund and ESI contributions; submission of quarterly TCS return.
Employers registered under EPFO must deposit Provident Fund (PF) contributions and file the Electronic Challan cum Return (ECR) by 15th January 2026 for the preceding month (December 2025). Similarly, ESI contributions and returns under the Employees’ State Insurance scheme are to be completed by this date. Additionally, the TCS Return (Form 27EQ) for the October – December 2025 quarter is due on this day, summarizing tax collected at source for the quarter.
Compliance requirements can be complex. Reach out to our technical team for a detailed assessment of how this impacts your business.