December 2025 Compliance Calendar and Key Deadlines

Created By : Anoop Kumar | Manager- Labour Law

As we move into the final month of the year, December becomes one of the most compliance-heavy periods for HR, payroll, and finance teams. With multiple statutory deadlines, yearly returns, labour law filings, and state-specific remittances falling within the same month, missing even one requirement can lead to penalties, interest, and compliance scrutiny.

To help your organisation stay fully compliant, we’ve broken down all the essential December 2025 statutory deadlines - along with expert insights on how to prepare efficiently.

December 2025 Compliance Deadlines at a Glance

Below is a clear breakup of all due dates as listed in the compliance calendar 

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Why December Compliance Deadlines Matter More Than Ever

December is unique because:

• It combines both monthly and yearly statutory filings.
• Many labour and employment compliance acts require annual self-certification.
• Several states mandate P-Tax RC/EC remittances in the last week of the month.
• Employers must complete filings before year-end audits begin.

This makes December a critical time to plan ahead and avoid last-minute administrative pressure.

Key Deadlines – Week by Week

December 5

• LWF Remittance: Kerala

December 10

• P- Tax RC Remittance: Andhra Pradesh, Madhya Pradesh, Telangana

December 15

• ESIC & EPF Remittance – PAN India
• EPF IW & EDLI Return – PAN India
• LWF Remittance: Haryana
• P-Tax RC Remittance: Gujarat

December 20

• P-Tax RC Remittance: Karnataka
• P-Tax EC Remittance: Gujarat

December 21

• P-Tax RC Remittance: West Bengal

December 28

• P-Tax Remittance: Assam, Meghalaya, Mizoram

December 30

• P-Tax RC Remittance: Maharashtra, Odisha, Punjab, Sikkim, Tripura

December 31

• C&A Labour: Telangana
• Factory Act (Y) Holiday Return & Self Certification: Andhra Pradesh, Delhi, Telangana
• MW, PW, MB, ER-I, CLRA (Self Certification): Andhra Pradesh
• TN Indust. Est. & TN Cat. Est. (Y) Return (Holiday): Tamil Nadu PW (Y) Return
• TP Indust. Est. (NFH) (Y) Return: Puducherry

Expert Commentary: How HR & Compliance Teams Should Prepare

As compliance specialists, we recommend:

1. Create a Single-View Compliance Checklist
   With so many state-wise remittances and yearly returns due in December, having everything consolidated in one tracker prevents errors.
    
2. Coordinate Early With Payroll & Finance
   ESIC, EPF, and PT remittances require validated payroll data. Early coordination saves rework.
    
3. Avoid 30th December Rush
   Many yearly filings fall on the last day — start collating data by mid-December.
    
4. Review State-Specific Requirements
   Each state follows different forms, portals, and deadlines. Always refer to the latest state notifications in addition to the standard calendar.
    
5. Keep Documentary Proof
   Maintain digital copies of challans, acknowledgements, and returns to support future audits.

Why Following the Compliance Calendar Matters

Missing a statutory due date can lead to:

• Heavy penalties and interest
• Loss of compliance rating
• Departmental notices
• Additional audits
• Reputational risk

By proactively following the December 2025 compliance schedule, your organisation ensures smooth year-end operations and full legal adherence. if you need any support Contant us now.

Frequently Asked Questions

1. Why does December have so many statutory due dates?

Because it includes both monthly filings and several mandatory annual returns across labour laws.

2. What happens if we miss a P-Tax or LWF remittance deadline?

Penalties and interest vary by state but are often charged per day of delay.

3. Should we maintain separate trackers for each state?

Yes — especially for companies operating across multiple states.

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