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Payroll & compliance guides for Indian employers

Plain-English explainers on PF, ESI, Professional Tax, TDS, bonus, gratuity, final settlement and the Labour Codes — written for the HR and accounts people who actually run salaries every month. Each guide covers the rules, the maths and the usual mistakes.

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Statutory payroll, explained

All guides

Provident Fund

EPF wage ceiling ₹25,000: what employers must do

Who must now be enrolled from 17 September 2026, new PF, EPS and EDLI amounts, the split September month, due dates and a PF calculator.

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Labour Codes

New Labour Codes: payroll checklist for employers

The 50% wage rule with a worked example, salary by the 7th, deductions, double overtime, fixed-term gratuity after one year, and leave.

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Bonus

Statutory bonus: the ₹21,000 and ₹7,000 limits explained

Bonus under the Code on Wages: the August 2026 notifications, who qualifies, 8.33% to 20%, the 8-month deadline and a worked example.

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Exit

Full and final settlement: the two-day rule

What goes into the F&F, the two working day limit, allowed deductions, what is still unsettled, a worked example and a checklist.

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Gratuity

Gratuity calculation: formula, eligibility and examples

Five years or one year for fixed-term staff, the 15/26 formula, which wages count under the Code, the ₹20 lakh limit and worked examples.

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Income Tax

Form 130 (formerly Form 16): what employers need to know

Which form applies to which year, the 15 June due date, the three parts, job changes and the link to Form 138.

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Leave

Leave encashment: rules, tax and calculation

Carry forward under the OSH Code, tax during service and at exit, the ₹25 lakh limit and a worked example of the exemption.

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LWF

Labour Welfare Fund: what employers need to know

How LWF works, rates in the larger states, why published tables disagree, and how to set it up by state.

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Provident Fund

How to file PF ECR online: step-by-step

Prerequisites, the EE/ER/EPS split, the ECR text-file format, upload on the EPFO Unified Portal, TRRN, challan payment and common errors.

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ESI

ESI calculation: rates, wage limit and worked example

0.75% employee and 3.25% employer contribution, the ₹21,000 wage limit, contribution periods, overtime, and a worked ₹18,000 example.

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Professional Tax

Professional Tax in Karnataka: slabs, due dates, deduction

The current Karnataka PT slab for salaried employees, the February deduction, employer registration and monthly remittance.

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Income Tax

TDS on salary for employers: how it works

Estimating annual taxable salary, old vs new regime, investment declarations and proofs, deposits, quarterly statements and Form 16.

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Payslips

Salary slip format in India: components & free template

What a payslip must show — earnings, PF, ESI, PT, TDS, paid days and net pay in words — with a ready sample payslip layout.

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Last reviewed: 30 October 2026. These guides are general guidance, not legal or tax advice — statutory rates and due dates change by notification, so always confirm on the official EPFO, ESIC, state and Income Tax Department portals.

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