Payroll: PF, ESI & PT
EPF (new ₹25,000 wage ceiling), ESI, professional tax, gratuity, bonus and the four labour codes.
7 guides · read in order or jump to what you need
01
Provident Fund (EPF & EPS)
Contribution rates, the ₹25,000 wage ceiling from 17 September 2026, due dates and UAN.
02
ESI (ESIC)
Coverage, the ₹21,000 limit, 0.75% + 3.25% rates and benefits.
03
Professional Tax
State-levied tax on salaries and professions, capped at ₹2,500 a year.
04
Labour Codes 2025
The four codes in force from 21 November 2025 and what changed for employers.
05
Gratuity & Bonus
Gratuity formula and limit, and statutory bonus rules.
06
Hiring your first employee: a compliance checklist
Everything to set up before and after you hire, from the appointment letter to PF, ESI, Professional Tax and TDS, with the headcount that triggers each.
07
Salary structure under the labour codes: the 50% wage rule
How to design CTC under the four labour codes so PF, gratuity and bonus are worked out correctly.