Staying compliant with Gujarat’s labor law requirements is essential for avoiding penalties, ensuring smooth audits, and maintaining trust with employees and regulators. Gujarat has a structured compliance calendar that spans monthly, quarterly, half‑yearly, and annual obligations across Professional Tax, Shops & Establishments, Factories Rules, Minimum Wages, and Labour Welfare Fund statutes. Below is a clear, consolidated overview of the key compliance dates for 2026, based on official and reputable HR compliance sources.
1. Monthly Compliance Dates (Throughout 2026)
Professional Tax (PT) – Monthly Return Filing
- Due date: 14th of every month
- Form: Form 5
- Applicable law: Gujarat Professional Tax Rules, Rule 11 & Section 6(1)
- Authority: State Tax Department
This is a recurring statutory requirement for all registered employers in Gujarat.
2. Half‑Yearly Compliance Dates
Gujarat Labour Welfare Fund (LWF)
- Due dates:
- 14 January 2026 – Half‑Yearly Return (Form A‑1)
- 14 July 2026 – Half‑Yearly Return (Form A‑1)
- Authority: Labour Welfare Commissioner
Factories Rules – Half‑Yearly Return
- Due dates:
- 14 January 2026 – Form 25
- 14 July 2026 – Form 25
- Authority: Inspector under Gujarat Factories Rules
3. Annual Compliance Dates
Gujarat Shops & Establishments Act – Annual Return
- Due date: 30 January 2026
- Form: Form Q
- Authority: Inspector under Shops & Establishments
Minimum Wages Rules – Annual Return
- Due date: 30 January 2026
- Form: Form III
- Authority: Inspector under Minimum Wages
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Factories Act – Annual Return
- Due date: 31 January 2026
- Form: Form 24
- Authority: Inspector under Factories Rules
Professional Tax – Annual Return
- Due date: 19 December 2026
- Form: Form 5A
- Authority: State Tax Department
4. Other Notable Gujarat‑Specific Compliance Requirements
Shops & Establishments Registration Renewal
- Due date: 28 February every year (as per broader HR compliance calendars)
- Authority: Local Labour/Municipal Office
5. Contextual Updates Relevant to Employers in 2026
Updated Applicability Thresholds & Compliance Changes (From 2025 Ordinance)
- Gujarat increased the applicability threshold from 10 to 20 employees under the Shops & Establishments Act.
- This reduces compliance burden for very small firms while increasing obligations for establishments employing 20+ employees.
Revised Working Hours, Overtime & Safety Framework (Factories Ordinance 2025)
- Daily working hours may extend up to 12 hours, subject to weekly limits.
- Overtime limits increased to 125 hours per quarter.
- Women can work night shifts, with strict safety and transport provisions.
These developments significantly influence 2026 compliance expectations for factories and larger establishments.
6. Why These Dates Matter for Employers
Failing to comply with statutory deadlines can result in:
- Penalties & interest
- Labour inspector audits
- Legal notices or prosecutions
- Reputational damage
Given Gujarat’s active digitalization in labour compliance, adherence to timelines is more important than ever.
Conclusion
Gujarat’s labour compliance landscape in 2026 is structured, time‑bound, and actively enforced. Tempus Central helps employers keep track of monthly PT filings, half‑yearly LWF and Factories returns, and annual submissions under Shops & Establishments, Minimum Wages, Professional Tax, and Factories Rules. With evolving regulatory updates—especially around working hours, safety norms, and establishment applicability—businesses must stay vigilant and maintain a proactive compliance culture.
