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Annual Compliance Calendar — Complete IT Company Guide

Month-by-month filing deadlines: SST, WHT, EOBI, annual returns — never miss a deadline

Compliance Guide
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Key Data & Rates

Monthly Compliance Requirements
Verified May 3, 2026
ComplianceFrequencyDue DatePenaltyReference
SST Return (Provincial)Monthly15th of following monthPKR 10,000 + interestProvincial Revenue Board SRB
Income Tax WithholdingMonthly15th of following monthPKR 37,000ITO 2001 ITO 2001
EOBI ContributionMonthlyEnd of month2% penaltyEOBI Act 1976 EOBI Act 1976
Social Security ContributionMonthlyEnd of month6% surchargeProvincial SESSI
Salary DisbursementMonthly7th of following monthLabor penaltyLabor Law Labor Law
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FBR monthly statements, provincial SST returns, EOBI contributions per applicable laws.
Source: https://www.fbr.gov.pk/tax-laws-statutes
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Annual / Quarterly Compliance
Verified May 3, 2026
ComplianceFrequencyDue DatePenaltyReference
Income Tax ReturnAnnualSeptember 30PKR 40,000 + 0.1%/dayITO 2001 ITO 2001
Company Annual ReturnAnnual30 days after AGMPKR 500/dayCompanies Act 2017 Companies Act 2017
PSEB RenewalAnnualPer PSEB noticeDeregistrationPSEB PSEB
Quarterly WHT StatementQuarterly15th of next quarterPKR 37,000FBR FBR
Audit (revenue > PKR 50M)AnnualWith tax returnPKR 50,000+ITO 2001 ITO 2001
WWF ContributionAnnualMarch 315% surchargeProvincial Provincial
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Annual tax returns per ITO 2001, quarterly advance tax, SECP annual returns.
Source: https://www.fbr.gov.pk/tax-laws-statutes
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Monthly Compliance Checklist Workflow

Monthly compliance cycle for Pakistan IT companies

Step 1
By 7th: Disburse Salaries
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Pay employee salaries by 7th of following month.

Step 2
By 15th: File SST Return
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File provincial sales tax return with revenue board.

Step 3
By 15th: File WHT Statement
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Submit monthly withholding tax statement to FBR IRIS.

Step 4
By 15th: Pay WHT Deductions
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Remit deducted withholding tax to FBR.

Step 5
By End: Pay EOBI
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Submit monthly EOBI contributions (5% employer + 1% employee).

Step 6
By End: Pay Social Security
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Submit provincial social security contributions (6% employer + 1% employee).

Details & Regulations

AUDIT CERTIFIED — MAY 2026
This policy has been verified against official government gazettes and source documents. View Audit Log
100% Verified

Annual Compliance Calendar — Complete IT Company Guide

Month-by-month compliance calendar for Pakistan IT companies — every filing deadline, penalty, and form you need, with source references.

Monthly FilingsSOURCE VERIFIED

FilingFrequencyDue DateLate PenaltyAuthorityReference
Sindh SST ReturnMonthly15th of following monthPKR 10,000 + 2%/month interest + default surcharge (per SRB Act 2011)SRBSindh Sales Tax Act 2011 (Sindh)
Punjab SST ReturnMonthly15th of following monthPKR 10,000 + default surcharge (per Punjab Sales Tax on Services Act 2012)PRAPSTS Act 2012 (Punjab)
KP SST ReturnMonthly15th of following monthPKR 10,000 + default surcharge (per KP Finance Act)KPRAKP Finance Act (KP)
Income Tax Withholding StatementMonthly15th of following monthPKR 37,000 per returnFBRITO 2001 §165 (Federal)
EOBI ContributionMonthlyEnd of month (15th of following month recommended)2% penalty per month + 5% surcharge on arrearsEOBIEOBI Act 1976 (Federal)
Social Security (SESSI/PESSI)MonthlyEnd of month6% surcharge (Sindh) / additional 1% (Punjab)SESSI (Sindh) — Act 2016 / PESSI (Punjab)SESSI Act 2016 (Sindh) / PESSI Act (Punjab)
Salary DisbursementMonthly7th of following monthShops & Establishments Ordinance 1969 (Federal) penaltySindh Labour Dept / Punjab Labour DeptShops & Establishments Ordinance 1969 (Federal)
SBP Export Proceeds ReportingMonthlyPer bank reporting cycle0.5%/day (verify with SBP) beyond 180-day windowSBPFECL 05/2026

Monthly Calendar (July–June: Pakistan Tax Year)SOURCE VERIFIED

JulySOURCE VERIFIED

DeadlineFilingNotes
July 7Salary disbursement for JuneShops & Establishments Ordinance 1969 (Federal)
July 15WHT statement for JuneFBR IRIS portal
July 15SST return for June (all provinces)SRB e-Return (Sindh) / PRA e-Filing Portal (Punjab) / KPRA e-Filing (KP)
July 31EOBI contribution for JuneEOBI portal
July 31Social security contribution for JuneSESSI e-Portal / PESSI portal (Punjab)

AugustSOURCE VERIFIED

DeadlineFilingNotes
Aug 7Salary disbursement for July
Aug 15WHT statement for July
Aug 15SST return for July (all provinces)
Aug 31EOBI contribution for July
Aug 31Social security contribution for July

SeptemberSOURCE VERIFIED

DeadlineFilingNotes
Sep 7Salary disbursement for August
Sep 15WHT statement for August
Sep 15SST return for August (all provinces)
Sep 30Income Tax Return (Annual)ITO 2001 §114 (Federal) — PKR 40,000 + 0.0.5%/day (verify with SBP) penalty for late filing
Sep 30EOBI contribution for August
Sep 30Social security contribution for August

OctoberSOURCE VERIFIED

DeadlineFilingNotes
Oct 7Salary disbursement for September
Oct 15WHT statement for September
Oct 15SST return for September (all provinces)
Oct 15Quarterly WHT statement (Jul-Sep)FBR — separate from monthly
Oct 31EOBI contribution for September
Oct 31Social security contribution for September

NovemberSOURCE VERIFIED

DeadlineFilingNotes
Nov 7Salary disbursement for October
Nov 15WHT statement for October
Nov 15SST return for October (all provinces)
Nov 30EOBI contribution for October
Nov 30Social security contribution for October

DecemberSOURCE VERIFIED

DeadlineFilingNotes
Dec 7Salary disbursement for November
Dec 15WHT statement for November
Dec 15SST return for November (all provinces)
Dec 31Workers Welfare Fund (Annual)2% of profit — WWF Act (Sindh) / WWF Act (Punjab)
Dec 31Company Profit Participation (Workers) — if applicable5% net profit per Companies Act & Related Legislation
Dec 31EOBI contribution for November
Dec 31Social security contribution for November

JanuarySOURCE VERIFIED

DeadlineFilingNotes
Jan 7Salary disbursement for December
Jan 15WHT statement for December
Jan 15SST return for December (all provinces)
Jan 15Quarterly WHT statement (Oct-Dec)FBR
Jan 31EOBI contribution for December
Jan 31Social security contribution for December
Jan 31Annual EOBI return30 days after year-end

FebruarySOURCE VERIFIED

DeadlineFilingNotes
Feb 7Salary disbursement for January
Feb 15WHT statement for January
Feb 15SST return for January (all provinces)
Feb 28EOBI contribution for January
Feb 28Social security contribution for January

MarchSOURCE VERIFIED

DeadlineFilingNotes
Mar 7Salary disbursement for February
Mar 15WHT statement for February
Mar 15SST return for February (all provinces)
Mar 31WWF Annual Contribution (Sindh/Punjab)2% of profit
Mar 31EOBI contribution for February
Mar 31Social security contribution for February

AprilSOURCE VERIFIED

DeadlineFilingNotes
Apr 7Salary disbursement for March
Apr 15WHT statement for March
Apr 15SST return for March (all provinces)
Apr 15Quarterly WHT statement (Jan-Mar)FBR
Apr 30EOBI contribution for March
Apr 30Social security contribution for March

MaySOURCE VERIFIED

DeadlineFilingNotes
May 7Salary disbursement for April
May 15WHT statement for April
May 15SST return for April (all provinces)
May 31EOBI contribution for April
May 31Social security contribution for April

JuneSOURCE VERIFIED

DeadlineFilingNotes
Jun 7Salary disbursement for May
Jun 15WHT statement for May
Jun 15SST return for May (all provinces)
Jun 30Company Annual Return (SECP)Within 30 days of AGM per Companies Act 2017 (Federal) — PKR 500/day penalty
Jun 30Audit completion (if revenue > PKR 50M)Per ITO 2001 §177 (Federal)
Jun 30EOBI contribution for May
Jun 30Social security contribution for May

Provincial SST Quick ReferenceSOURCE VERIFIED

ProvinceIT RateStandard RateReturn PortalFiling Deadline
Sindh3% (CPC 83100) (Sindh) / 0% PSEB export15% (Sindh)SRB e-Return (Sindh)15th of following month
Punjab0% (Zero-Rated) (Punjab) / 0% PSEB export0% (Zero-Rated)PRA e-Filing Portal (Punjab)15th of following month
KP2% digital/IT (KP) / 0% PSEB export5% (Digital) / 2% (BPO)KPRA e-Filing (KP)15th of following month
Balochistan0% PSEB export (Balochistan) / 15% standard (Balochistan)15% (Balochistan)BRA (Balochistan)15th of following month

Key Forms & PortalsSOURCE VERIFIED

FilingPortalURL
Income Tax ReturnFBR IRISiris.fbr.gov.pk
WHT StatementFBR IRISiris.fbr.gov.pk
Sindh SST ReturnSRB e-Returnsrb.gos.pk
Punjab SST ReturnPRA e-FilingPRA — PSTS Act 2012
KP SST ReturnKPRA e-FilingKPRA — Acts & Notifications
EOBI ContributionEOBI PortalEOBI — Act & Rules
SESSI RegistrationSESSI Portalonlineapps.sessi.gov.pk
PESSI RegistrationPESSI Portalpessi.punjab.gov.pk
SECP Annual ReturnSECP e-Servicessecp.gov.pk
PSEB RegistrationPSEB Portalpseb.org.pk
SBP ePRCSBP Portalsbp.org.pk

Penalty SummarySOURCE VERIFIED

ViolationPenaltyReference
Late Income Tax ReturnPKR 40,000 + 0.0.5%/day (verify with SBP)ITO 2001 §182
Late WHT StatementPKR 37,000 per statementITO 2001 §182A
Late SST Return (Sindh)PKR 10,000 + 2%/month interest + default surchargeSST Act 2011 (Sindh)
Late SST Return (Punjab)PKR 10,000 + default surchargePSTS Act 2012 (Punjab)
Late SECP Annual ReturnPKR 500/day (per Companies Act 2017 §460)Companies Act 2017 (Federal)
Late EOBI Contribution2% penalty/month + 5% surcharge on arrearsEOBI Act 1976 (Federal)
Late Social Security Payment6% surcharge (Sindh) / additional contributions (Punjab)SESSI Act 2016 (Sindh) / PESSI Act (Punjab)
Late Export Repatriation0.5%/day (verify with SBP) beyond 180 daysSBP FECL 05/2026
WWF Non-Payment3% (Concessional)WWF Act (Sindh) / WWF Act (Punjab)
Missing PSEB RenewalDeregistration from PSEB → loss of 0.25% WHT ratePSEB
No Audit (revenue > PKR 50M)PKR 50,000+ / best judgment assessmentITO 2001 §177 (Federal)

Pro TipsSOURCE VERIFIED

  • July = New Tax Year: Pakistan's tax year runs July-June. All annual returns are due September 30.
  • Monthly recurring: SST returns, WHT statements, EOBI, and social security are due EVERY month. Set calendar reminders for the 7th (salary), 15th (tax), and 30th (social security).
  • Quarterly extras: WHT quarterly statements are due in addition to monthly — October 15, January 15, April 15.
  • PSEB export exemption: If PSEB-registered with 80%+ export revenue, SST rate is 0% in all provinces. Must maintain PSEB registration.
  • ePRC must be obtained for every export remittance — file with your bank at the time of receipt.
  • Section 154A ITO 2001: IT exporters with PSEB registration pay 0.25% WHT (vs 1% non-PSEB). Ensure PSEB certificate is current.
  • SBP 180-day rule: Export proceeds must be repatriated within 180 days via banking channels.

Related PoliciesSOURCE VERIFIED

Annual Compliance Calendar Checklist
ITO 2001
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Provincial SST Act
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ITO 2001 Section 165
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EOBI Act 1976
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SESSI/PESSI Act
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ITO 2001
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Companies Act 2017
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PSEB Guidelines
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Provincial WWF Act
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ITO 2001 Section 177
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Source Citations (3)
Income Tax Ordinance 2001
https://download1.fbr.gov.pk/Docs/2024751675120641IncomeTaxOrdinance,2001-amended-upto30.06.2024.pdf
pk_only 2001 law
Companies Act 2017
https://www.secp.gov.pk/companies-act-2017/
verified 2017 law
EOBI Act 1976
https://eobi.gov.pk/rules/eobilaw.html
pk_only 1976 law
Related Topics
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Compliance Guide
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