Download the month-wise ECR filing summary from the EPFO Unified Portal and reconcile total employee-wise contributions with payroll records. Verify that all monthly ECRs were filed and paid by the 15th of the following month. Identify and rectify any discrepancies in member names, UAN, wages, or contribution amounts.

Cross-check the list of employees who joined during the financial year against UANs generated on the EPFO portal. Ensure every eligible employee (wages up to INR 15,000 or voluntarily enrolled above the ceiling) has an active UAN with KYC (Aadhaar, PAN, bank account) seeded.

For every employee who resigned, retired, or was terminated during the year, update the Date of Exit and reason on the EPFO Unified Portal. This enables separated employees to file online withdrawal claims without requiring employer action.

Though ECR filing has digitalised monthly reporting, verify that the annual consolidated contribution statement (Form 6A summary) on the EPFO portal is accurate. Ensure the total annual wages and contributions match the sum of all monthly ECRs. Download and archive the consolidated statement.

If there were changes to the establishment name, address, ownership, or management during the year, file an updated Form 5A with the RPFC. This return ensures EPFO records reflect the current establishment details for correspondence and enforcement purposes.

The EPFO generates an annual statement of account (passbook) for each member. Encourage employees to verify their PF passbook on the Member Portal or UMANG app. Address any discrepancies by filing a joint declaration (Form 11) with the RPFC.

Download the month-wise contribution details from the ESIC employer portal (esic.gov.in) and reconcile with payroll records. Verify that contributions for all 12 months were deposited by the 15th of the following month and that employee-wise wages and contributions are accurately reported.

File Form 5 (Return of Contributions) online for the April-September and October-March contribution periods within 42 days of the end of each period (i.e., by 11 November and 12 May respectively). The return must contain IP-wise wage and contribution data.

Identify employees whose wages crossed INR 21,000 during a contribution period due to increments or promotions. Remember, they remain covered until the end of the contribution period. Update their status for the next contribution period if wages continue above the ceiling.

ESIC mandates Aadhaar linking for all insured persons. Run a report on the employer portal to identify employees with pending Aadhaar seeding and complete the process. Aadhaar linking is essential for biometric verification at ESI dispensaries and hospitals.

For employees who left during the year, issue Form 105 showing contributions paid during the current and preceding contribution periods. This certificate enables the employee to claim continuation of benefits or transfer coverage to the new employer.

File the annual professional tax return (e.g., Form IIIB in Maharashtra, Annual Return in Karnataka) by the prescribed date (typically 31 March or 30 April depending on the state). The return must contain employee-wise PT deduction details and challan references for the entire financial year.

Prepare a month-wise reconciliation of PT deducted from employees against challans deposited with the state treasury. Any shortfall must be paid with applicable interest before the annual return is filed. Document the reconciliation for audit purposes.

In states like Maharashtra, the employer must pay the annual PTEC amount of INR 2,500 by the due date (usually 30 June). Verify that the PTEC payment for the financial year has been made and the receipt is on file.

In some states, the PT department issues an annual assessment order confirming the tax liability. If the assessment matches filed returns, a no-demand certificate is issued. If there is a demand, respond within the stipulated period with supporting documents.

Ensure the total PT deducted during the financial year is reflected in the employee's Form 16 (Part B) under the deduction heading for Professional Tax under Section 16(iii) of the Income Tax Act. This allows employees to claim the deduction in their income tax returns.

Many state Shops & Establishments Acts require an annual return showing the number of employees, working hours, holidays granted, and leave records. File the return on the state labor department portal by the prescribed date (varies by state, usually within 30 days of the financial year end).

Submit Form D (annual return of bonus paid) to the Inspector within 30 days of paying the bonus. Include the computation sheets (Forms A, B, C) showing gross profit, available surplus, allocable surplus, and set-on/set-off details.

Submit the LWF annual return in the prescribed form to the state Labor Welfare Board. Include details of employee strength, contributions deducted, employer contributions, and payment challans for each half-yearly or annual period as applicable.

Under Rule 82 of the Contract Labor (Regulation and Abolition) Central Rules, 1971, the principal employer must file an annual return in Form XXV by 15 February each year, providing details of contract workers employed, contractors engaged, and compliance status.

Submit the ICC annual report for the calendar year to the District Officer, typically by 31 January. Include the number of complaints received, inquiries completed, pending cases, and actions taken. Also include the data in the company's Directors' Report.

Before closing the financial year, conduct an internal or external compliance audit covering EPF, ESI, PT, Shops & Establishments, Bonus, Gratuity, LWF, Minimum Wages, POSH, and Contract Labor. Identify any pending filings, unpaid contributions, or missing registers and rectify them before the audit deadline.

Compile a summary of all statutory compliance activities for the year, including registration certificates, monthly and annual returns filed, contribution challans, and any assessment orders or inspection reports. Provide this to the statutory auditor for their review under CARO (Companies Auditor's Report Order) reporting.

Verify that all employer contributions (PF, ESI, LWF, gratuity provision) and statutory dues (PT, bonus) are correctly booked in the general ledger. Ensure that outstanding liabilities for unpaid contributions or provisions are recognised in the balance sheet as per Ind AS 19 and Ind AS 37.

Prepare or update the compliance calendar for the upcoming year with all due dates for monthly contributions (PF by 15th, ESI by 15th, PT by state date), half-yearly returns (ESI, LWF), annual returns (PF, Bonus, POSH), and renewal dates (Shops & Establishments registration, Contract Labor licence).

Systematically archive physical and digital compliance records for the concluded financial year. Retention periods vary: EPF records for 6 years, ESI for 5 years, Bonus registers for 8 years, POSH records for 5 years, and Factories Act registers for specified periods. Ensure archived records are accessible for future inspections.

Present a summary compliance report to the Board of Directors or the Audit Committee, highlighting any non-compliance instances, penalties paid, pending litigation, and remedial actions taken. For listed companies, this report supports compliance disclosures under SEBI LODR and the Companies Act, 2013.