Employer compliance for provident fund, ESI, professional tax, and gratuity.
13 guides
Payroll compliance sits at the intersection of labour law and income tax, and getting it wrong tends to surface twice: once when an employee's take-home pay doesn't match what was promised, and again when EPFO or ESIC flags a shortfall during an inspection. This section covers both sides, contribution rates and deadlines for PF and ESI, how a compliant CTC actually breaks down into basic pay, HRA, and employer PF, and what changes for payroll under India's new labour codes.
Two areas get dedicated treatment because they're genuinely more complex than they look: perquisites, since a company car or an employer loan is taxed by formula rather than actual cost, and full and final settlement, since a departing employee's last payslip has more moving pieces than a normal one. On the employee side, when EPF withdrawal is actually tax-free, and when TDS applies instead, is one of the most searched questions in this section for good reason.
Payroll, PF & ESIMaternity benefits are not something to work out when a leave request lands on your desk. Here is what the Act actually requires of employers, and which figures to confirm rather than assume.
Payroll, PF & ESIA practical guide to statutory bonus for employers: who qualifies, how the minimum and maximum bonus is worked out, the set-on and set-off mechanism, and the records you need to prove compliance.
Payroll, PF & ESIWithdrawing your EPF when you switch jobs feels like a clean break, but it breaks your service continuity and your compounding too. Here's why transferring via UAN is almost always the better call, and how the process actually works.
Payroll, PF & ESIWithdraw EPF after 5 years and it's tax-free. Withdraw earlier and TDS can apply. Here's exactly how the rules, thresholds, and exceptions work.
Payroll, PF & ESIA company car or an interest-free loan from your employer isn't cash, but most of it is taxed like salary anyway. Here's how each perquisite is valued.
Payroll, PF & ESIHiring through a contractor doesn't remove your own compliance obligations. A practical look at principal employer registration, licensing, and fallback liability.
Payroll, PF & ESIESOP exercise creates a real TDS obligation for employers, even though no cash changes hands. Here is how perquisite valuation and withholding actually work.
Payroll, PF & ESIFull and final settlement is not one number. Here is what actually has to be paid, how fast, and where employers most often get gratuity, leave encashment, and deductions wrong.
Payroll, PF & ESIA clear, practical breakdown of gratuity eligibility, the calculation formula, and how much of a retiring or resigning employee's payout is actually tax-free.
Payroll, PF & ESIIndia's new labour codes redefine 'wages' for PF and gratuity purposes. Here is what has actually changed, what remains state-dependent, and what to check first.
Payroll, PF & ESIA plain-English walkthrough of PF and ESI applicability, contribution rates, monthly filing deadlines, and the interest and penalties employers face for late payment.
Payroll, PF & ESIProfessional tax rules differ by state and even by city. Here's the general pattern, a few well-known examples, and a practical framework for multi-state employers.
Payroll, PF & ESIThe CTC number matters less than how it is split. A practical look at structuring basic pay, HRA, and allowances so the same cost works harder on both sides.