Payroll Compliance Checklist for explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Running payroll involves several statutory compliances. Here is a checklist for employers to stay compliant.
Monthly compliance
- Deduct and deposit TDS on salaries (by the 7th)
- Deposit PF (by the 15th) and ESI (by the 15th)
- Deduct professional tax where applicable
Periodic compliance
- File quarterly TDS returns (24Q) and issue Form 16
- File PF/ESI returns
- Maintain wage registers and pay slips
Other
Comply with the Payment of Bonus, Gratuity, and Minimum Wages Acts, and the new labour codes as implemented.
Frequently Asked Questions
What are the key payroll compliances?
TDS, PF, ESI, professional tax, and returns/registers under labour laws.
When is PF deposited?
By the 15th of the following month.
When is salary TDS deposited?
By the 7th of the following month.
What registers must employers maintain?
Wage registers, attendance and pay-slip records.
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