COMPLIANCE
PF, ESI, PT, TDS And LWF — Calculated To Current Rates.
India's statutory landscape in one checklist, verified against EPFO, ESIC and Income Tax Department published rates. PT and LWF are state-specific by law — figures shown are the general pattern, not a single universal rate.
STATUTORY CHECKLIST
Six Statutory Items, One Checklist
Provident Fund (EPF & EPS)
Establishments with 20+ employees; mandatory for wages up to the statutory ceiling
Employer and employee each contribute 12% of Basic + DA. The employer's share splits into EPS (8.33%, capped at the wage ceiling) and EPF, plus a 0.5% administrative charge and 0.5% EDLI.
RATE
12% employee + 12% employer (of Basic + DA), plus 0.5% admin charge and 0.5% EDLI from the employer
WAGE CEILING
₹15,000/month
DUE DATE
15th of the following month
Employees' State Insurance (ESI)
Establishments with 10+ employees (varies by state) and employees earning up to the wage ceiling
A combined 4% of gross wages funds medical and cash benefits for covered employees. Coverage continues until the end of a contribution period once crossed mid-period.
RATE
0.75% employee + 3.25% employer (4% total, of gross wages)
WAGE CEILING
₹21,000/month (₹25,000 for employees with disabilities)
DUE DATE
15th of the following month
Professional Tax (PT)
Salaried employees in the 14+ states and union territories that levy it
Professional Tax is levied by state governments, so the slab, exemption threshold and payment frequency differ by work location.
RATE
State-specific slabs, nationally capped at ₹2,500/year
WAGE CEILING
Varies by state slab
DUE DATE
Typically monthly; exact date is state-specific
TDS on Salary (Form 24Q)
Every employer deducting tax at source on employee salary
TDS is computed on projected annual income under the employee's declared regime, deducted monthly, deposited by the 7th, and reconciled every quarter in Form 24Q.
RATE
Per the employee's chosen tax regime and declared investments (slab-based, not a fixed percentage)
WAGE CEILING
N/A — based on projected annual taxable income
DUE DATE
Deposit by the 7th of the following month (April 30 for March); Form 24Q filed quarterly
Form 16
Every employee from whose salary tax was deducted during the year
Form 16 is the annual certificate summarizing salary paid and tax deducted, generated directly from reconciled Form 24Q data.
RATE
N/A — an annual TDS certificate, not a contribution
WAGE CEILING
N/A
DUE DATE
June 15, following the close of the financial year
Labour Welfare Fund (LWF)
Employees in the 16 states/UTs where an LWF Act is in force
A small, fixed-amount welfare contribution that exists only in states with an LWF Act, each setting its own amount and remittance calendar.
RATE
Fixed rupee amounts set by each state (commonly ₹6–₹62 per contribution)
WAGE CEILING
N/A — flat amount, not wage-linked
DUE DATE
Most states: half-yearly (mid-January and mid-July); some states: annual or monthly
COMPLIANCE CALENDAR
A Financial Year Of Statutory Due Dates
April to March, ordered chronologically. Filter by frequency to see what's due when.
FILING SNAPSHOT
This Cycle's Statutory Filings, At A Glance
A sample view of what a running BizzField compliance cycle looks like — illustrative data.
Filing Timeliness Trend9/9 YTD
Upcoming Deadlines
COMPLIANCE CYCLE
Monthly Compliance Process, Automated
Our platform orchestrates statutory tasks automatically, transitioning from daily tracking to monthly returns.
Step 01
Sync Daily Records
Attendance punches, approved overtime logs, and unpaid leave days sync automatically into the payroll worksheet.- Reconcile attendance inputs.
- Detect missing punches automatically.
Step 02
Calculate & Deduct
Compute PF, ESI, PT, and TDS slab rates against each employee's basic salary, factoring in ceilings.- Verify PF wage ceilings (₹15,000).
- Calculate tax liabilities per selected regime.
Step 03
Verify & Lock Payroll
Finance teams audit dynamic pay run drafts, checking computed deductions against pre-set threshold rules.- Examine variance alerts.
- Lock month's database state.
Step 04
Export & File Returns
Generate compliant electronic challan-cum-returns (ECR) for EPFO, ESIC, and Form 24Q text files for tax portals.- One-click ECR file download.
- Ensure zero mismatch between payslip and challan.
AI AUDIT LOGS
AI-Powered Pre-Filing Audits
BizzField runs intelligent dry-run verifications to prevent mismatched challans, incorrect PAN inputs, or compliance slab breaches.
Tax Exemption Verification
AI validates declared IT investments against uploaded proofs, flagging missing or questionable files dynamically.
Automatic Rate Syncing
Central PF / ESI contribution rate updates are pushed automatically to our server. Never track slab modifications by hand.
State-Slab Mapping
Auto-maps regional LWF and PT rates depending on employee's office location, avoiding manual state policy mapping.
FAQ
Compliance — Questions We Get Asked
Yes. BizzField's statutory compliance engine calculates PF, ESI, Professional Tax, TDS and LWF to current published rates on every pay run, rather than a rate table someone has to update by hand.
Yes. Professional Tax is state-specific by law — the slab, exemption threshold and payment frequency differ by work location, and the compliance engine maps every employee to their state's rule.
Form 24Q is exported directly from the same reconciled payroll data that produced each quarter's payslips, rather than assembled separately at filing time.
Statutory compliance and Form 24Q export are included from the Growth plan onward; Starter covers core HR without payroll or compliance calculations.
Let The Compliance Engine Track The Rates For You
See how BizzField's statutory compliance engine applies these rates automatically, every pay run.