The February 2026 Compliance Checklist: How to File the New Unified Annual Return (Form III) Without Errors

February 2026 is a deadline of critical significance to Indian employers. Under the latest changes in the Unified Annual Return through the new Labour Codes, companies have to shift away the disjointed reporting and to their consolidated data presentation. Form III, which now incorporates the information of Minimum Wages Act, Payment of Wages Act, and others, must be submitted by the 1st of February or 28 th of February, depending on the rules of the state in question (e.g. Maharashtra vs. Karnataka).

Understanding the Unified Annual Return Mandate

The New Form III is created to ease the compliance but needs pure precision of the data. Shram Suvidha Portal now provides AI-mediated cross-verification, unlike it used to be in the past years. This implies that your yearly returns information will automatically be compared to your monthly EPF and ESIC investments.

Key Steps for Accurate Form III Filing

In order to have a smooth submission, take the following protocol:

1. Check Wage Data: Make sure that your Gross Wages in Form III are similar to your Form 16 and PF ECRs.
2. Confirm Contractor Information: The principle employers are required to provide contract labor data. The first common cause of notices in 2026 is the mismatches.
3. Digital Signature: Before logging in, make sure that you have had your Class 3 Digital Signature Certificate (DSC) turned on.re your Class 3 Digital Signature Certificate (DSC) is active before logging in.

Common Errors in Labour Law Compliance

The following are some of the common traps to avoid when filling Form III:

• Number of days worked incorrectly: Differences between annual return and attendance registers.
• Disregard of State Amendments: There are certain states which contain some annexures; those not annexed to which make the unified return invalid.

Frequently Asked Questions