Compliance Calendar of Tamil Nadu

As an organization, you know that running a business is not only about sales, assets, investments, income, and profits & losses; there are a whole lot of compliances that the business needs to take care of.

From a business owner’s perspective, balancing a variety of responsibilities such as ensuring that the company complies with all applicable local and federal legislation is crucial. Therefore, setting up a compliance calendar can be of great help in managing critical deadlines without missing them. A compliance calendar keeps track of all of your company's mandatory filings, due dates, and other details so you don't get hit with any fines or penalties for late filings or missing data.

The compliances can be extremely intricate to understand, and even difficult to search out the ones that apply to your business. Calendar compliance is one of these. Wouldn’t it be great if you could find out the right information in one place?

If you belong to the Land of Temples: Tamil Nadu, and are seeking the compliance rules for the state, then this article shall help you. We have aggregated all the essential points under this post which are as mentioned here:

What is a compliance calendar?
Why is the compliance calendar important?
What does a compliance calendar comprise?
Compliance calendar for Tamil Nadu
Updates and Latest Compliances for Tamil Nadu
Tamil Nadu Leave Rules
How can Deskera help you?
Key Takeaways

What is a Compliance Calendar?

A compliance calendar simply implies a record that comprises all the important compliance actions and the related deadlines. The calendars are meant to keep track of crucial dates and deadlines like critical rules, reporting requirements, industry filings, permits, and so much more. There are a whole lot of external and internal activities you need to be aware of in your compliance calendar.

Referring to a compliance calendar ensures that you are in sync with all the prerequisites of the concerned jurisdiction. It also helps you be in the loop with the crucial aspects that need to be adhered to as far as the legal operations are concerned.

Why is the compliance calendar important?

It could be simpler for organizations to remember compliance items related to various areas of their operations; however, it is more difficult for start-ups and new small businesses to understand and comply with the relevant Acts and compliance objects. Therefore, it is always better to have a compliance calendar in place.

With ever-increasing complications and expanded business areas becoming subject to regularizations, having an offline or online compliance calendar is always wiser. The rules are somewhat distinct in the field of business regulation. Labor laws, industry regulations, and reporting obligations have been consistently evolving. Missing certain dates or deadlines can be a much more severe problem, resulting in fines, as well as reputational damages. Furthermore, the time and effort required to bring your company back into compliance could take a toll on the overall performance of the company.

As a result, your legal team requires a method to ensure that all compliance obligations are met on time consistently. And not only legal team, all the employed professionals need to be informed about the latest updates concerning the compliances. It can be difficult to follow all the forthcoming compliance deadlines, but a compliance calendar is a useful tool for managing your organization's compliance activities.

Specific benefits of a compliance calendar include securing organizational information and increasing transparency within the company. Additionally, compliance calendars are spread throughout the company which all the employees can access and review for complying. In a way, compliance calendars assure global management. Moreover, these also help companies and firms in the preparation of financial reports and compliance audits.

What does a Compliance Calendar comprise?

While every firm has a compliance calendar, what it comprises is largely dependent on the type of business it is engaged in. Generally, it comprises filing deadlines, filing obligations, corporate meeting details and schedules, special annual events associated with compliance actions, and annual report filing deadlines.

In other words, no two companies can have the same compliance calendars as each one has different requirements, business needs, and ways of operations. Consequently, having a compliance calendar in place is a wise decision because it regularizes the complete system and brings every professional and department in the company on the same page of complying.

This brings us to discuss the Tamil Nadu compliance calendar. Let’s check it in the oncoming sections.

Compliance calendar for Tamil Nadu

The Human Resource Managers must ensure that the HR compliances are duly met within the stipulated timeframe.

May 2022

Due Date	Compliance	Form	To be sent to
15th	Provident Fund ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	Employees’ State Insurance ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	Provident Fund ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

June 2022

Due Date	Statute/Return/Compliance	Form	To Be Sent To
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

July 2022

Due Date	Statute/Return/Compliance	Form	To Be Sent To
15th	THE EMPLOYMENT EXCHANGE (CNV) ACT, 1959 & RULES Quarterly Return for Apr 1st to Jun 30th.	ER-I	Local Employment Exchange
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer
29th	THE CONTRACT LABOUR (R&A) ACT,1970 & RULES Half yearly return by Contractor ( in duplicate)	XXIV Rule 82(1)	Concerned Licencing Officer
30th	TAMIL NADU SHOPS & COMMERCIAL ESTABLISHMENTS ACT Self-Certification by IT/ITeS Establishments	Form O	The Inspector
30th	PAYMENT OF THE TAMIL NADU PAYMENT OF GRATUITY RULES Self-Certification by IT/ITeS Establishments	Form V	The Inspector
30th	MINIMUM WAGES (TAMIL NADU) RULES Self-Certification by IT/ITeS Establishments	Form XII	The Inspector
30th	TAMIL NADU PAYMENT OF WAGES RULES Self-Certification by IT/ITeS Establishments	Form VIII	The Inspector
30th	TAMIL NADU FACTORIES RULES, 1950 Half Yearly Return	Form 21	The Inspector
30th	INTER-STATE MIGRANT WORKMAN Half-Yearly (Jan to July - file not later than 30 days from the close of half year)/ Annual (not later than 15th of Feb)	Form XXIII & XXIV	Concerned Licencing Officer / Registering Officer

August 2022

Due Date	Statute/Return/Compliance	Form	To Be Sent To
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

September 2022

Due Date	Statute/Return/Compliance	Form	To Be Sent To
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

October 2022

Due Date	Statute/Return/Compliance	Form	To Be Sent To
1st	TAMIL NADU PROFESSION TAX ACT Half Yearly Return - Greater Chennai Corporation	Form 2	Revenue Department
15th	THE EMPLOYMENT EXCHANGE (CNV) ACT, 1959 & RULES Quarterly Return for Jul 1st to Sep 30th.	ER-I	Local Employment Exchange
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

November 2022

Due Date	Statute/Return/Compliance	Form	To Be Sent To
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

December 2022

Due Date	Statute/Return/Compliance	Form	To Be Sent To
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

January 2023

Due Date	Statute/Return/Compliance	Form	To Be Sent To
14th	MINIMUM WAGES (TAMIL NADU) RULES Annual Return	Form III	The Inspector
15th	FACTORIES ACT Annual Return (Model Rules)	Form 29	Chief Inspector of Factories
15th	THE EMPLOYMENT EXCHANGE (CNV) ACT, 1959 & RULES Quarterly Return for Oct 1st to Dec 31st.	ER-I	Local Employment Exchange
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	MATERNITY BENEFIT ACT Annual Returns and details of payment ending 31st Dec.	LMNO Rule 16(1)	Competent Authority under the Act
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer
29th	THE CONTRACT LABOUR (R&A) ACT,1970 & RULES Half yearly return by Contractor ( in duplicate)	XXIV Rule 82(1)	Concerned Licencing Officer
30th	TAMIL NADU SHOPS & COMMERCIAL ESTABLISHMENTS ACT Self-Certification by IT/ITeS Establishments	Form O	The Inspector
30th	PAYMENT OF THE TAMIL NADU PAYMENT OF GRATUITY RULES Self-Certification by IT/ITeS Establishments	Form V	The Inspector
30th	MINIMUM WAGES (TAMIL NADU) RULES Self-Certification by IT/ITeS Establishments	Form XII	The Inspector
30th	TAMIL NADU PAYMENT OF WAGES RULES Annual Return	Form IV	The Inspector
30th	TAMIL NADU PAYMENT OF WAGES RULES Self-Certification by IT/ITeS Establishments	Form VIII	The Inspector
30th	TAMIL NADU FACTORIES RULES, 1950 Combined Annual Return	Form 22	The Inspector
30th	TAMIL NADU LABOUR WELFARE FUND Annual Remittance cum Return	Form A	The Welfare Commissioner
30th	INTER-STATE MIGRANT WORKMAN Half-Yearly (Jan to July - file not later than 30 days from the close of half year)/ Annual (not later than 15th of Feb)	Form XXIII & XXIV	Concerned Licencing Officer / Registering Officer
31st	THE POSH ACT Filing of Annual Report - 31st January or within reasonable time from the end of calendar	under Section 21	Concerned District Officer

February 2023

Due Date	Statute/Return/Compliance	Form	To Be Sent To
1st	THE PAYMENT OF BONUS ACT Annual Return	Form D	Inspector under the area concerned
14th	CONTRACT LABOUR REGULATION & ABOLITION ACT Annual Return by Principal Employer	Form XXV	The Registering Officer
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

March 2023

Due Date	Statute/Return/Compliance	Form	To Be Sent To
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

April 2023

Due Date	Statute/Return/Compliance	Form	To Be Sent To
1st	TAMIL NADU PROFESSION TAX ACT Half Yearly Return - Greater Chennai Corporation	Form 2	Revenue Department
15th	THE EMPLOYMENT EXCHANGE (CNV) ACT, 1959 & RULES Quarterly Return for Jan 1st to Mar 31st.	ER-I	Local Employment Exchange
15th	PF ACT Remittance of Contribution	Challans	Concerned Regional Officer
21st	ESI ACT Remittance of Contribution	Challans	Concerned Regional Officer
25th	PF ACT Return of Employee's qualifying/leaving & Monthly remittance Statement	1,2,10,21 and 22	Concerned Regional Officer

Updated and Latest Compliance Updates for Tamil Nadu

This section will introduce you to the latest updates and notifications in context to Tamil Nadu Compliances.

Notice For Payment Of Labor Welfare Fund In Tamil Nadu

The Tamil Nadu government has announced that employees must contribute Rs.10/- to the labor welfare fund and employers must contribute Rs.20/-. Contributions must be made along with Form A for the year 2021 on or before January 31, 2022.

This is dependent on the Government of Tamil Nadu detailing the raised rate of welfare fund contribution and the date of implementation. The contribution to the fund applies to all employees that have been employed for at least 30 days in a year.

Amendments to Tamil Nadu Factories Rules

The Governor of Tamil Nadu authorizes the amendment of the provisions of Rule 95 and Schedule XX of the Tamil Nadu Factories Rules, 1950. The following paragraph states the important amendment recently made:

20. Handling and Processing of asbestos, manufacture of any article or substance of asbestos, and any other process of manufacture or otherwise in which asbestos is used in any form.

The provisions related to handling and processing of asbestos and related manufacturing processes that engage asbestos have replaced the Schedule XX.

Paid Holiday On Account Of Gram Panchayat Elections In Tamil Nadu

Based on the announcement made by the government of Tamil Nadu, October 6 and October 9 2021 has been declared as paid holidays. These days have been dedicated to holding Elections for Gram Panchayat in Chengalpattu, Villupuram, Kallakurichi, Vellore, Ranipet, Kancheepuram, Tirunelveli and Tenkasi, and Tirupathi. Besides this, the dates are also dedicated to casual elections for rural bodies in the other twenty-eight districts. Employers are required to announce a paid holiday on the polling days of October 6 and October 9th, 2021, so that employees can vote.

Draft Tamil Nadu Shops and Establishments (Amendment) Act, 2021

The Tamil Nadu Labor Department has introduced a bill to alter the Tamil Nadu Shops and Establishments (Amendment) Act, 2021, to include seating facilities in establishments as well as to revise the registration criteria.

Here’s a snippet of the amendment:

Section 3

Registration of shops and establishments

On and from the date of commencement of the Tamil Nadu Shops and Establishments (Amendment) Act, 2018, the employer of every establishment employing ten or more workers shall, within a period of six months from the date of commencement of his business, apply for registration and obtain a registration certificate.
Every application for registration under sub-section (1) shall be in such form and in such manner as may be prescribed.
The inspector, on receipt of an application under sub-section (2), registers the establishment and issues a registration certificate to the employer within twenty-four hours in such form as may be prescribed. If the registration certificate is not issued within a period of twenty-four hours from the date of receipt of the application by the inspector, the registration certificate shall be deemed to have been granted under this Act.
The inspector shall maintain a Register of establishments, in such form, as may be prescribed.
The registration certificate shall be prominently displayed in the establishment by the employer.
The employer shall give intimation to the inspector, of any change in any of the particulars furnished in the application form submitted under sub-section (2), within a period of thirty days of such change. The inspector shall, on receipt of such intimation, amend the registration certificate or issue a fresh registration certificate.
The employer shall, within a period of thirty days of the closure of the establishment, give intimation of such closure to the inspector, and on receipt of such intimation, he shall cancel the registration certificate: Provided that where the inspector is satisfied otherwise than on receipt of such intimation that the establishment has been closed, he shall cancel such registration certificate: Provided further that no cancellation shall be made under the first proviso unless the employer has been given an opportunity of making representation.
Notwithstanding anything contained in sub-section (1), the employer of every existing establishment employing ten or more workers on the date of commencement of the Tamil Nadu Shops and Establishments (Amendment) Act, 2018 shall furnish the details of the establishment along with a self-declaration in such form as may be prescribed to the inspector, within a period of one year from the date of commencement of the Tamil Nadu Shops and Establishments (Amendment) Act, 2018. The inspector shall after recording the intimation furnished by the employer in the Register of establishments, issue a registration certificate.

For Section 6 of the Amendment Act, the following section shall be substituted, namely:- Section 6. In Section 45 of the principal Act, for the expression “Sections 7 to 11, 13 to 23, 25, 26, 29 to 41 and 47”, the expression “Sections 3,7 to 11, 13 to 23, 25, 26, 29 to 41, 47, 47-A and 50-A” shall be substituted".

22-A. Seating facilities

The premises of every establishment shall have suitable seating arrangements for all employees to take advantage of any opportunity to sit which may occur in the course of their work and thereby avoid ‘on their toes’ situation throughout the working hours.

Draft Tamil Nadu Labour Welfare Fund (Amendment) Act, 2021

The Tamil Nadu Labour Department has introduced a bill to alter the Tamil Nadu Labour Welfare Fund Act, 1972, with the Tamil Nadu Labour Welfare Fund (Amendment) Act, 2021. It will take effect on the date specified by the State Government in its notification.

In section 15 of the Tamil Nadu Labour Welfare Fund Act, 1972, for sub-section (1), the following sub-section shall be substituted:-

Every employee shall contribute a sum not exceeding fifty rupees, per year, as may be prescribed, from time to time, to the Fund. Every employer shall, in respect of each such employee, contribute a sum not exceeding hundred rupees, per year, as may be prescribed, from time to time, to the Fund and the Government shall, in respect of each such employee, contribute a sum not exceeding fifty rupees, per year, as may be prescribed, from time to time, to the Fund.

A small excerpt from the Act’s Amendment is as follows:

In section 15 of the Tamil Nadu Labour Welfare Fund Act, 1972, for sub-section (1), the following sub-section shall be substituted, namely:-

Every employee shall contribute a sum not exceeding fifty rupees, per year, as may be prescribed, from time to time, to the Fund. Every employer shall, in respect of each such employee, contribute a sum not exceeding hundred rupees, per year, as may be prescribed, from time to time, to the Fund and the Government shall, in respect of each such employee, contribute a sum not exceeding fifty rupees, per year, as may be prescribed, from time to time, to the Fund.

Tamil Nadu Leave Rules

Speaking of compliance calendar makes it imperative to discuss the leaves rules in the state of Tamil Nadu based on the Tamil Nadu Shops $ Establishments Act. Here is a concise explanation:

Item	Qty	Remarks
Annual / Privileged / Earned Leave (AL/PL/EL)	12 days	After 12 months of continuous service
Casual Leave (CL)	12 days	During 12 months of continuous service
Sick Leave (SL)	12 days	During his first 12 months and further continuous service
Maximum AL/PL that can be carried forward	45 Days
Working hours in a day	8
Total hours in a week	48
Rest Interval	1 hour	Rest after 4 hours of work

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Key Takeaways

Compliance calendar offers multiple benefits. Businesses need to adhere to them to be in tandem with the latest government policies pertaining to various work areas. From aligning with important filing dates to fulfilling regulatory obligations, the compliance calendar is one place that provides comprehensive information to all the employees in the organization.

Tamil Nadu compliance calendar is one such document that lets all companies functioning in the state of Tamil Nadu be updated about the rules and regulations set forth by the state government. In this article, we have also described the various amendments made to the different sections of the Acts related to the state.

Benefits of a compliance calendar are securing organizational information, increasing transparency within the company, all the employees can access and review for complying, assure global management
It also helps companies and firms in the preparation of financial reports and compliance audits.
From Provident Fund Act, Employee State Insurance Act, The Maternity Benefit Act, Tamil Nadu Shops And Commercial Establishments Act, and the related challans are all elaborately stated in the document of rules.
The table of information also lets us know about the officer to whom these compliances or returns are to be sent.
Inspectors, Licensing officers, or the regional officers are the authorities who are primarily contacted for the submission of these returns.
There are different forms for each of the statutes which have been clearly mentioned in the table for a quick and easy reference.
The tables offer information about the due dates in a month-wise manner for the Financial Year 2022 – 2023.
We have also been across the Tamil Nadu leave rules, which helps us understand the Annual, Earned, and Privilege leaves allotted to an individual.
There are 12 casual leaves and 12 sick leaves assigned to an employee in their first year of employment and continued service.
The table also shows that the maximum number of Annual leave that can be carried forward is 45.
Also, there would be 8 working hours in a day and 48 hours in a week.

The concise information in the tabular format is a necessity for all HR managers who need to keep up with all the compliances in Tamil Nadu.

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