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Payroll · India

Indian payroll, with the rules written down.

PF, ESI, PT, LWF and TDS as versioned rules. Each one names its source and the day it was last checked.

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What's covered.

Each rule is part of the India pack, version IN-2026.10.3. A pay run names the rule version behind every line it computes.

  • PF, EPS and EDLI
  • ESI
  • Professional tax in every state that levies it: 22 states
  • Labour welfare fund in 16 states
  • TDS for tax year 2026-27 under the Income-tax Act, 2025, new and old regime
  • Gratuity on exit, worked out in the final settlement
SchemeRule versionEffective fromLast checkedStatus
Employees' Provident Fund
IN-PF-2026.09

Code on Social Security 2020 s.2(89): wage ceiling ₹25,000 a month for Chapter III (EPF, EPS, EDLI) by Notification S.O. 5109(E) of 17 Sep 2026, Ministry of Labour and Employment, F. No. R-12025/01/2026-SS-II (Gazette of India Extraordinary No. 4918), superseding S.O. 2702(E) of 29 May 2026. EPS 8.33% and EDLI 0.5% on wages up to ₹25,000 and rates unchanged per the EPFO FAQ (secondary quotes). Priced by the period's last day, so all of September 2026 is on ₹25,000 — the FAQ splits the month at the 17th.

17 Sep 202612 Oct 2026Source checked
Employees' State Insurance
IN-ESI-2019.07

ESI (Central) Amendment Rules 2019, G.S.R. 423(E); wage limit Rule 50 as amended 2016 (w.e.f. 1 Jan 2017)

01 Jul 201906 Sep 2026Source checked
Income tax deducted at source
IN-TDS-2026.04

Income-tax Act, 2025 (Act 30 of 2025) s.392, s.202, s.19, s.124, s.156; Finance Act 2026 (Act 4 of 2026) First Schedule Part III and s.3 — figures unchanged from 2025-26 (Finance Bill 2026 memorandum); Income-tax Rules, 2026 (G.S.R. 198(E), 20-03-2026) rr.205, 215, 219, 279 — Forms 124/130/138 and eight HRA metros. Rules read from a gazette facsimile; re-check against incometaxindia.gov.in. See output/audits/tds-2026-27/RESEARCH.md.

01 Apr 202616 Oct 2026Review pending

Every state rule, with its version.

Rules change. Every rule here names its version; your payroll records which version it used.

41 rules in force on 21 Oct 2026 · 23 marked review pending · last checked 16 Oct 2026

StateLevyRule versionEffective fromLast checkedStatus
Andhra PradeshPT
IN-PT-AP-2013.02

Andhra Pradesh Tax on Professions Act 1987, First Schedule item 1

01 Feb 201306 Sep 2026Source checked
LWF
IN-LWF-AP-2012.01

Andhra Pradesh Labour Welfare Fund Act 1987 — ₹30 and ₹70 once a year in December

01 Jan 201206 Sep 2026Source checked
AssamPT
IN-PT-AS-2008.04

Assam Professions, Trades, Callings and Employments Taxation Act 1947, Schedule

01 Apr 200806 Sep 2026Review pending
BiharPT
IN-PT-BR-2011.11

Bihar Tax on Professions Act 2011, Schedule (annual slabs expressed monthly)

01 Nov 201106 Sep 2026Review pending
ChandigarhLWF
IN-LWF-CH-2017.01

Punjab Labour Welfare Fund Act 1965 as extended to the Union Territory of Chandigarh — ₹5 from the person and ₹20 from the employer a month

01 Jan 201717 Sep 2026Review pending
ChhattisgarhPT
IN-PT-CG-2011.04

Chhattisgarh Vritti Kar Adhiniyam 1995, Schedule (annual slabs expressed monthly)

01 Apr 201106 Sep 2026Review pending
LWF
IN-LWF-CG-2016.01

Chhattisgarh Shram Kalyan Nidhi Adhiniyam — ₹15 and ₹45 every June and December

01 Jan 201606 Sep 2026Review pending
DelhiPTDelhi levies no professional tax.
LWF
IN-LWF-DL-2010.01

Bombay Labour Welfare Fund Act as applied to Delhi — ₹0.75 and ₹2.25 every June and December

01 Jan 201006 Sep 2026Source checked
GoaPTGoa levies no professional tax.
LWF
IN-LWF-GA-2015.01

Goa Labour Welfare Fund Act 1986 — ₹60 and ₹180 every June and December

01 Jan 201506 Sep 2026Review pending
GujaratPT
IN-PT-GJ-2022.04

Gujarat Professions Tax Act 1976, Schedule entry 1 as amended 2022

01 Apr 202206 Sep 2026Source checked
LWF
IN-LWF-GJ-2020.01

Gujarat Labour Welfare Fund — ₹6 and ₹12 every June and December

01 Jan 202006 Sep 2026Source checked
HaryanaPTHaryana levies no professional tax.
LWF
IN-LWF-HR-2023.01

Punjab Labour Welfare Fund Act as applied to Haryana — ₹31 and ₹62 a month

01 Jan 202306 Sep 2026Source checked
JharkhandPT
IN-PT-JH-2012.04

Jharkhand Tax on Professions Act 2011, Schedule (annual slabs expressed monthly)

01 Apr 201206 Sep 2026Review pending
KarnatakaPT
IN-PT-KA-2024.04

Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Act 2024, Schedule item 1

01 Apr 202406 Sep 2026Review pending
LWF
IN-LWF-KA-2024.01

Karnataka Labour Welfare Fund (Amendment) Act 2023 — ₹50 from the person and ₹100 from the employer, once a year in December

01 Jan 202406 Sep 2026Review pending
KeralaPT
IN-PT-KL-2024.10

G.O.(Rt) No. 1149/2024/LSGD of 27-06-2024 (Local Self Government Department), adopting the 6th State Finance Commission's recommendation 2.118 — statewide for every grama panchayat and urban local body from the second half-year of 2024-25 (1 October 2024); slabs by half-yearly income, the old ₹45,000–99,999 bands merged at ₹750

01 Oct 202412 Oct 2026Source checked
LWF
IN-LWF-KL-2022.05

Kerala Shops and Commercial Establishments Workers' Welfare Fund Act 2006 s.4 revision, SRO No. 495/2022 (Labour & Skills Department) — ₹50 from the worker and ₹50 from the employer every month, no wage floor or ceiling. The 19 May 2022 date is from a secondary source (TeamLease RegTech), not the gazette. Factories and plantations fall under the Kerala Labour Welfare Fund Act 1975 instead, which is not modelled here.

19 May 202212 Oct 2026Review pending
Madhya PradeshPT
IN-PT-MP-2018.04

Madhya Pradesh Vritti Kar Adhiniyam 1995, Schedule (₹208 for eleven months and ₹212 in the last is expressed here as ₹208)

01 Apr 201806 Sep 2026Review pending
LWF
IN-LWF-MP-2016.01

Madhya Pradesh Shram Kalyan Nidhi Adhiniyam 1982 — ₹10 and ₹30 every June and December

01 Jan 201606 Sep 2026Source checked
MaharashtraPT
IN-PT-MH-2023.04

Maharashtra State Tax on Professions Act 1975, Schedule I entry 1 (women earning up to ₹25,000 are exempt — record an exemption for them)

01 Apr 202306 Sep 2026Source checked
LWF
IN-LWF-MH-2015.01

Maharashtra Labour Welfare Fund Act 1953 — ₹25 and ₹75 every June and December for wages above ₹3,000

01 Jan 201517 Sep 2026Source checked
ManipurPT
IN-PT-MN-2012.04

Manipur Professions, Trades, Callings and Employments Taxation Act 1981, Schedule

01 Apr 201206 Sep 2026Review pending
MeghalayaPT
IN-PT-MG-2012.04

Meghalaya Professions, Trades, Callings and Employments Taxation Act 1947, Schedule

01 Apr 201206 Sep 2026Review pending
MizoramPT
IN-PT-MZ-2016.04

Mizoram Professions, Trades, Callings and Employments Taxation Act 1995, Schedule

01 Apr 201606 Sep 2026Review pending
NagalandPT
IN-PT-NL-2012.04

Nagaland Professionals, Trades, Callings and Employments Taxation Act 1968, Schedule

01 Apr 201206 Sep 2026Review pending
OdishaPT
IN-PT-OR-2022.04

Odisha State Tax on Professions Act 2000, Schedule

01 Apr 202206 Sep 2026Review pending
LWF
IN-LWF-OR-2015.01

Odisha Labour Welfare Fund Act 1996 — ₹10 and ₹20 every June and December

01 Jan 201506 Sep 2026Review pending
PuducherryPT
IN-PT-PY-2009.04

Puducherry Municipalities Act 1973, professional tax schedule — half-yearly

01 Apr 200906 Sep 2026Review pending
PunjabPT
IN-PT-PB-2018.04

Punjab State Development Tax Act 2018 — ₹200 a month from everyone whose income is above the income-tax threshold; the threshold is taken as ₹20,833 a month

19 Apr 201806 Sep 2026Review pending
LWF
IN-LWF-PB-2017.01

Punjab Labour Welfare Fund Act 1965 — ₹5 and ₹20 a month

01 Jan 201706 Sep 2026Source checked
SikkimPT
IN-PT-SK-2006.04

Sikkim Tax on Professions Act 2006, Schedule

01 Apr 200606 Sep 2026Review pending
Tamil NaduPT
IN-PT-TN-2018.10

Tamil Nadu Municipal Laws (Second Amendment) Act 1998, Greater Chennai Corporation schedule — half-yearly; other corporations publish their own tables

01 Oct 201806 Sep 2026Review pending
LWF
IN-LWF-TN-2022.01

Tamil Nadu Labour Welfare Fund Act 1972 — ₹20 and ₹40 once a year in December

01 Jan 202206 Sep 2026Source checked
TelanganaPT
IN-PT-TS-2014.06

Telangana Tax on Professions Act 1987 (adapted), First Schedule item 1

02 Jun 201406 Sep 2026Source checked
LWF
IN-LWF-TS-2014.06

Telangana Labour Welfare Fund Act (adapted) — ₹2 and ₹5 once a year in December

02 Jun 201406 Sep 2026Source checked
TripuraPT
IN-PT-TR-2018.04

Tripura Professions, Trades, Callings and Employments Taxation Act 1997, Schedule

01 Apr 201806 Sep 2026Review pending
West BengalPT
IN-PT-WB-2013.04

West Bengal State Tax on Professions Act 1979, Schedule serial 1

01 Apr 201306 Sep 2026Source checked
LWF
IN-LWF-WB-2015.01

West Bengal Labour Welfare Fund Act 1974 — ₹3 and ₹15 every June and December

01 Jan 201506 Sep 2026Source checked

Levy no professional tax, and hold no labour welfare fund rule here: Arunachal Pradesh, Himachal Pradesh, Jammu & Kashmir, Rajasthan, Uttar Pradesh, Uttarakhand.

“Review pending” means the figures have not yet been checked against the notification itself. The product shows the same flag next to the rule, so you can check it before a run.

The files, ready to upload.

  • PF ECR
  • ESI return
  • PT return
  • Form 138 annexure (24Q before 2026-27)
  • Form 130 Part B figures (Form 16 before 2026-27)
  • Bank advice

We generate the files. You upload them to the government portals.

Download a sample:PF ECRPT returnForm 138 annexureBank advicePayslip (PDF)Fictional data

Statutory filings for a paid run: the PF ECR, ESI and professional tax files to download and upload to the government portals.

Every statutory line on the register

Each employee's gross pay, the statutory deductions on the line and net pay, with the PAN masked. Payslips freeze when you approve the run.

A paid payroll register: each employee's gross pay, the statutory deductions on the line (PF, ESI, professional tax, LWF, TDS) and net pay.

Demo workspace · fictional clinic group

Won't run on missing attendance.

Before a run starts, GrowthPPL checks attendance for the period and names each person and day that's missing. Fix them, or the run is refused.

The payroll guard: the run would be refused, with each employee missing attendance and the days missing.

New or old regime, on their own numbers

Employees compare the new and old regimes on their own salary in their portal, then choose one.

My pay: the new and old income-tax regimes side by side on the employee's own salary.

Demo workspace · fictional clinic group

See also what's included today across the product.

See it run on a real register.

We set up every workspace with you, a few at a time, so your first payroll run is right.

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