Compliance articles
Statutory compliance for employers: PF, ESIC, professional tax, LWF, minimum wages, the labour codes and state rules.
- PF on Salary Arrears: The Arrear ECR, the Right Wage Month and the Ceiling Trap
10 Oct 2026 · PF is payable on arrears of basic and DA. Report them against the wage months they relate to through an arrear ECR, cap each month at that month's ceiling (₹15,000 before 17 September 2026, ₹25,000 after) and pay by the 15th of the next month.
- Foreign Nationals on Indian Payroll: PF on Full Salary, SSA Certificates and When They Can Withdraw
10 Oct 2026 · A foreign national working for a PF-covered Indian establishment is an international worker and must join EPF from joining, on full salary with no wage ceiling, unless a certificate of coverage under a social security agreement exempts them. Withdrawal is limited.
- An ESIC-Insured Worker Is Hurt at Work: The 24-Hour Accident Report and Disablement Pay
10 Oct 2026 · When an ESIC-insured employee is injured at work, give first aid and transport, file the Form 12 accident report on the ESIC portal within 24 hours, and ESIC pays temporary disablement benefit at 90% of wages, with no contribution condition, for as long as the disablement lasts.
- ESIC Cash Benefits Your Employees Can Claim: Sickness, Maternity, Injury and Job Loss
10 Oct 2026 · ESIC pays sickness benefit at 70% of wages for up to 91 days, maternity at full wages for 26 weeks, disablement at 90%, and unemployment relief under ABVKY, now extended to 30 June 2027. The contribution conditions for each, with a worked example.
- Bonus Set-On and Set-Off: Carrying Surplus or Shortfall Forward Four Years Under the Code on Wages
10 Oct 2026 · Under section 36 of the Code on Wages, allocable surplus above the 20% maximum bonus is carried forward (set on), and a shortfall below the 8.33% minimum is carried forward (set off), for up to four years. Bonus is due within eight months of year end.
- Can You Forfeit Gratuity for Misconduct? The Three Grounds, the Termination Order and the Limits
10 Oct 2026 · Gratuity can be forfeited only when service is terminated for damage to employer property (up to the loss caused), riotous or violent conduct, or an offence involving moral turpitude in the course of employment. Notice, a reasoned order and payment of the balance within 30 days are needed.
- Rest Breaks, Spread-Over and the Weekly Off Under the OSH Code: What the Central Rules Actually Fix
10 Oct 2026 · Under the OSH Code a worker cannot work over 8 hours a day or 6 days a week, and a May 2026 notification requires a 30-minute break after 5 hours. The Central Rules set 48 hours a week and 144 overtime hours a quarter but no spread-over figure.
- Standing Orders Under the IR Code: The 300-Worker Trigger, Model Orders and Certification Timeline
10 Oct 2026 · Chapter IV of the Industrial Relations Code applies to establishments with 300 or more workers on any day in the last 12 months. Model standing orders apply by default, drafts are deemed certified after 60 days, and failing to submit costs ₹50,000 to ₹2 lakh.
- Grievance Redressal Committee at 20 Workers: Members, Women's Share and the 30-Day Clock Under the IR Code
10 Oct 2026 · Every industrial establishment with 20 or more workers needs a grievance redressal committee of up to 10 members, half from each side, with women at least in proportion to the workforce. It may decide within 30 days; a worker can then seek conciliation within 60 days.
- Maharashtra Profession Tax for Employers: Slabs, PTRC Returns and the New 15th Due Dates
10 Oct 2026 · Maharashtra employers deduct ₹200 a month and ₹300 in February from men earning over ₹10,000 and women over ₹25,000. PTRC vs PTEC, monthly and annual returns now due on the 15th, and the ₹200 or ₹1,000 late fee.
- Four-Day Week and 12-Hour Shifts Under the Labour Codes: What Employers Can Actually Do
8 Oct 2026 · The Occupational Safety, Health and Working Conditions Code allows up to 48 hours a week, with overtime at twice the ordinary wage. When a four-day, 12-hour-shift week is possible, what consent and state rules require, and how to set up attendance and payroll.
- Annual Leave Under the OSH Code: 180 Days, One Day for Every 20, and the 30-Day Carry-Forward
8 Oct 2026 · Under the OSH Code, a worker who works 180 days in a calendar year earns one day of leave for every 20 days worked, can carry forward up to 30 days, and is paid for leave above that. How to update leave policy and HRMS settings before the year ends.
- Appointment Letters Are Now Mandatory for Every Worker: What to Include and How to Catch Up
8 Oct 2026 · Since 21 November 2025, the OSH Code requires a written appointment letter for every employee, including existing staff. What the letter must state, how to issue letters to existing workers, and how to keep the records.
- Gig and Platform Workers Under the Social Security Code: What Aggregators and Their Clients Must Do
8 Oct 2026 · The Social Security (Central) Rules notified on 8 May 2026 require aggregators to register gig and platform workers on e-Shram and contribute 1-2% of turnover to a welfare fund. Who counts as an aggregator, what it costs, and what other businesses should check.
- Minimum Wages From 1 October 2026: A Payroll Check for Employers
8 Oct 2026 · Central-sphere minimum wages were revised from 1 October 2026, with ₹840 a day for unskilled construction work in Area A. Whether the central or state rate applies to you, the national floor wage, and a payroll check for October.
- ESIC From 1 October: Contribution Periods, the ₹21,000 Ceiling and Employees Who Got a Raise
8 Oct 2026 · ESI contributions follow six-month periods, April to September and October to March. An employee who crosses the ₹21,000 ceiling mid-period stays covered to its end. Rates, the ceiling, the labour-code wage definition and an October checklist.
- Women on Night Shifts: Consent, Transport and Safety Rules Under the Labour Codes
8 Oct 2026 · The OSH Code allows women to work before 6 am and after 7 pm with their consent, subject to safety conditions set by states. What consent must look like, typical conditions on transport, security and facilities, and a checklist for employers.
- Retrenchment Under the Industrial Relations Code: Notice, Compensation and the Reskilling Fund
8 Oct 2026 · Under the Industrial Relations Code, a retrenched worker gets notice or pay in lieu, 15 days’ average pay for each year of service, and the employer pays 15 days’ wages into a reskilling fund. The 300-worker threshold, a worked example and a checklist.
- Contract Labour Under the OSH Code: The 50-Worker Threshold and Your Duties as Principal Employer
8 Oct 2026 · Contract labour rules under the OSH Code apply where 50 or more contract workers are engaged, up from 20. Contractor licences, the principal employer’s duty to pay if the contractor defaults, the core-activity rule and a monthly check.
- Maternity Benefit for Employers: 26 Weeks, the 80-Day Rule, Creche and Payroll
8 Oct 2026 · Under the Code on Social Security, a woman who has worked 80 days in the past 12 months gets up to 26 weeks of paid maternity leave, plus a ₹3,500 medical bonus where care is not provided free. Who pays, the creche rule for 50 or more employees, and a payroll guide.
- Employee Data Under the DPDP Act: What HR Must Fix Before May 2027
8 Oct 2026 · The Digital Personal Data Protection Rules, 2025 were notified on 13 November 2025, with most obligations applying from May 2027. What employers can process without consent, the notice, security and breach duties, and an HR data plan.
- EPF Wage Ceiling Raised to ₹25,000: What Changed on 17 September 2026
4 Oct 2026 · The EPF wage ceiling went from ₹15,000 to ₹25,000 on 17 September 2026. Old versus new contribution figures, who is newly covered, how to handle September and an employer checklist.
- Income-tax Act 2025 for Payroll: Section 392, Form 130 and Form 138 Explained
4 Oct 2026 · From 1 April 2026 salary TDS falls under Section 392, Form 16 is Form 130 and Form 24Q is Form 138. A conversion table, what did not change and a payroll checklist.
- EPF Withdrawal Rules 2026: What the New EPF Scheme Changed
4 Oct 2026 · The Employees’ Provident Funds Scheme, 2026 replaced the 1952 scheme. What it says about full settlement after leaving a job, partial withdrawals, tax and what employers must keep ready.
- West Bengal Professional Tax From 1 October 2026: Old and New Slabs
4 Oct 2026 · West Bengal’s new professional tax schedule applies to salaried employees from 1 October 2026. Old versus new slabs, who pays less and who pays more, and what payroll must change.
- India Payroll Compliance Changes in 2026: A Dated List
4 Oct 2026 · A dated list of Indian payroll and statutory changes since October 2025: labour codes, the Income-tax Act 2025, EPF Scheme 2026, bonus ceilings, PF wage ceiling and state changes.
- Professional Tax and Labour Welfare Fund Changes by State, 2025 to 2026
4 Oct 2026 · State-by-state list of professional tax and Labour Welfare Fund changes in 2025 and 2026: Odisha’s repeal, West Bengal’s new slabs, Karnataka, Assam, Haryana and current LWF rates.
- Statutory Bonus in India: Eligibility, Calculation and Due Dates
3 Oct 2026 · Understand the statutory bonus under the Payment of Bonus Act: who is eligible, the minimum and maximum percentage, the wage ceiling, calculation example and payment deadline.
- Overtime Pay in India: Rules, Rate and How to Calculate It
3 Oct 2026 · A practical guide to overtime pay in India: legal working hours, the double-rate rule, how to calculate overtime wages with an example, and record-keeping tips for employers.
- Stipend vs Salary: Key Differences for Interns and Trainees
3 Oct 2026 · Stipend vs salary explained for Indian employers: legal status, tax treatment, PF and ESI applicability, benefits and how to document intern arrangements.
- TDS on Salary (Section 392, Earlier 192): How Employers Calculate and Deposit It
3 Oct 2026 · How TDS on salary works under Section 392 (earlier Section 192): estimating annual tax, choosing the tax regime, monthly deduction, deposit due dates and Form 130 (Form 16) issuance.
- Section 80C Deductions: Investments That Reduce Taxable Income
3 Oct 2026 · A clear guide to Section 80C: the ₹1.5 lakh ceiling, eligible investments like EPF, PPF, ELSS and life insurance, and how employees claim them through payroll.
- Investment Declaration: How to Run the Process Without March Chaos
3 Oct 2026 · Run employee tax declarations smoothly: when to open the window, what proofs to collect, how to verify them and how to reflect them in TDS.
- Form 138 vs 140 (Earlier 24Q vs 26Q): Which TDS Return Applies to Which Payment
3 Oct 2026 · Form 138 (Form 24Q) is for TDS on salary and Form 140 (Form 26Q) is for TDS on other payments to residents. Learn due dates, who files them and common filing errors.
- How to File the EPF ECR: A Practical Monthly Guide
3 Oct 2026 · A step-by-step guide to preparing and uploading the EPF Electronic Challan cum Return (ECR), paying the challan and avoiding common rejection errors.
- The Monthly and Annual Statutory Compliance Calendar for Indian Employers
3 Oct 2026 · A practical statutory compliance calendar for Indian employers: monthly, quarterly and annual deadlines for PF, ESI, TDS, professional tax, labour welfare fund and bonus.
- Labour Law Compliance Checklist for Indian Employers
3 Oct 2026 · A checklist of labour law compliances in India: registrations, statutory registers, wage and leave rules, safety, POSH and record keeping for small and mid-size employers.
- ESOPs in India: How Employee Stock Options Work and How They Are Taxed
3 Oct 2026 · Understand ESOPs in India: grant, vesting, exercise and sale stages, perquisite tax at exercise, capital gains at sale and the startup deferral rule.
- POSH Act Compliance: What Every Indian Employer Must Do
3 Oct 2026 · A practical guide to POSH Act compliance: who needs an Internal Committee, how to handle complaints, inquiry timelines, awareness training and annual reporting.
- Retirement Age in India: What the Law Says for Government and Private Employers
3 Oct 2026 · What is the retirement age in India? Learn the rules for government employees, the position in the private sector, and how to set a retirement policy.
- Why Most Indian HR Software Fails at Statutory Compliance (And What to Actually Check)
26 Sep 2026 · Most Indian HRMS platforms claim "100% statutory compliance" — but 74% of their customers still have active payroll errors at the time they switch. Here is why, and what to ask before signing.
- Probation Period Rules in India: What Employers Must Know
13 Sep 2026 · A practical guide to probation period rules for employers in India — typical durations, extension conditions, and the notice period differences before and after confirmation.
- How HRMS Automates Statutory Compliance (PF, ESI, PT, TDS)
11 Sep 2026 · PF, ESI, Professional Tax, and TDS rules change often and vary by state. Here is how a modern HRMS keeps statutory payroll compliance accurate automatically.
- Understanding the 2026 Labour Codes
8 Sep 2026 · A plain-language walkthrough of the labour code changes taking effect in 2026 and how they affect wages, leave encashment, and statutory compliance across Indian enterprises.
- Types of Leave in India: A Complete HR Guide
8 Sep 2026 · A complete breakdown of the leave types Indian employers must track — casual, sick, earned/privilege, maternity, paternity, and compensatory — with accrual and encashment basics.
- Payroll Audits: A Practical Checklist for Indian Employers
8 Sep 2026 · A step-by-step payroll audit checklist covering statutory compliance, wage calculations, and documentation gaps that most commonly trigger penalties.
- Perquisites in Income Tax: What Counts & How They Are Taxed
8 Sep 2026 · A plain-language guide to perquisites under the Income Tax Act — what qualifies, valuation rules, and how they show up on Form 130 (Form 16).