05 · Compliance

Every state you operate in, and the ones you don’t yet.

Statutory rules are data, not code. Slabs, rates, thresholds and frequencies are effective-dated configuration, so a gazette notification becomes a dated update rather than a release you wait for.

States & UTs mapped: 36
Levy professional tax: 20
Levy labour welfare fund: 16
Every rule versioned: Dated

Coverage

The whole map, including the blanks.

A jurisdiction that levies nothing still needs a rule — one that enforces a zero deduction rather than leaving applicability undefined. Both halves of this table are configuration we ship.

Filter

Jurisdiction	Type	Professional tax	Labour welfare fund
Andhra Pradesh	State	Applies	Applies
Arunachal Pradesh	State	None	None
Assam	State	Applies	None
Bihar	State	Applies	None
ChhattisgarhPT repeal date under verification	State	Verify	Applies
Goa	State	None	Applies
Gujarat	State	Applies	Applies
Haryana	State	None	Applies
Himachal Pradesh	State	None	None
Jharkhand	State	Applies	None
Karnataka	State	Applies	Applies
Kerala	State	Applies	Applies
Madhya Pradesh	State	Applies	Applies
Maharashtra	State	Applies	Applies
Manipur	State	Applies	None
Meghalaya	State	Applies	None
Mizoram	State	Applies	None
Nagaland	State	Applies	None
OdishaPT status contested — verify against state Act	State	Verify	Applies
Punjab	State	Applies	Applies
Rajasthan	State	None	None
Sikkim	State	Applies	None
Tamil Nadu	State	Applies	Applies
Telangana	State	Applies	Applies
Tripura	State	Applies	None
Uttar Pradesh	State	None	None
Uttarakhand	State	None	None
West Bengal	State	Applies	Applies
Andaman & Nicobar Islands	UT	None	None
Chandigarh	UT	None	Applies
Dadra & Nagar Haveli and Daman & Diu	UT	None	None
Delhi	UT	None	Applies
Jammu & Kashmir	UT	None	None
Ladakh	UT	None	None
Lakshadweep	UT	None	None
Puducherry	UT	Applies	None

Showing 36 of 36 · PT 20 · LWF 16

How to read this

Applicability follows the employee’s branch state. Open an office in a new state and the correct professional tax slab and labour welfare fund frequency apply from the month the branch goes live — you configure the registration number, not the arithmetic.

Where we are still verifying

Two entries are flagged pending verification against the state Acts themselves rather than a third-party aggregator. We would rather show you an open question than a confident wrong answer that under-deducts for a year.

Professional tax

Slabs, caps and the February problem.

PAY-8

Calculation

Applicability determined from the branch state, the state-specific slab applied against that state’s defined base, and the annual cap enforced — within the constitutional ceiling of ₹2,500 a year, or ₹2,400 in Punjab.

PAY-8

Special months

States like Maharashtra deduct a different amount in February. The slab table carries that as data with its own effective dates, so it applies in the right month without a code path.

PAY-9

Reporting

Company-wise summary by state and branch showing what to deduct and remit, tied to the compliance calendar item it settles.

Labour welfare fund

Three frequencies, sixteen jurisdictions.

PAY-11

Employee and employer share

Both computed at the configured rates. Maharashtra deducts ₹25 from the employee and ₹75 from the employer, half-yearly. Haryana is ₹34 and ₹68, monthly. Delhi is ₹0.75 and ₹2.25, half-yearly.

PAY-11

Variable frequency

Monthly, half-yearly and annual cycles all supported. A half-yearly cycle makes a mid-period rate change harder to apply than a monthly one, which is why LWF carries the same effective-date versioning as everything else.

EXIT-12

At exit

The final deduction has to land on the correct side of the contribution period. The exit process checks this rather than leaving it to whoever runs the settlement.

Central statutes

EPF and ESIC, including the rules people get wrong.

STAT-1

EPF computation

Employee and employer shares on your configured wage base, with the employer share split between pension and provident fund under its own ceiling. Handles the wage-ceiling-versus-actual-basic choice, voluntary provident fund at an employee-declared rate, the excluded-employee case for a new joiner above the ceiling with no prior membership, and international workers, for whom the ceiling does not apply.

STAT-2

ECR file

Electronic challan-cum-return in the format the EPFO portal accepts — joiners, leavers with date and reason of exit, non-contributory period days, and admin and insurance charges, with a reconciliation summary against the payroll register.

STAT-3

ESIC contribution periods

An employee covered at the start of a contribution period — April to September, October to March — stays covered until that period ends even if wages later cross the threshold. An employee crossing mid-period continues contributing on actual wages until period end. Coverage also depends on the branch sitting in an implemented area. This is a named acceptance criterion with its own regression test, because it is the most common India-payroll defect there is.

STAT-4

ESIC returns

Monthly contribution file in the portal’s format, the half-yearly return summary, IP number mapping, and a report of employees still awaiting IP allocation.

Income tax

TDS as a module, not a summary line.

You cannot go live on payroll without this, so it is specified as a full sub-module rather than a report.

Regime election per employee per financial year, with a side-by-side comparison from their own declarations
Investment declarations across 80C, 80D, 80CCD(1B) and (2), 80E, 80G, 80TTA/TTB and section 24(b)
HRA exemption from declared rent, city classification and landlord PAN where required
Proof window with a verification queue — approve, partially approve with an amount, or reject
Previous employer income from Form 12B or Form 16, so mid-year joiners are not under-deducted
Perquisites — company car, accommodation, concessional loans, employer PF excess and ESOP at exercise
Monthly projection that recomputes on every event and spreads the balance across remaining months
Form 24Q with Annexure I and II, challan mapping, and Form 16 Part B merged with Part A

TAX-4

The February spike, forecast in January

When the proof window closes, unverified declarations drop from the projection and the shortfall recovers across remaining months. We show that coming in January rather than revealing it in February.

TAX-8

The employee tax worksheet

Gross, exemptions, deductions verified and pending, taxable income, tax computed, deducted to date, and the projected monthly figure for the rest of the year. One screen that removes the largest category of payroll support tickets.

TAX-10

PAN validation

Format-checked on capture and verified against the tax database where an API is configured. A missing or invalid PAN triggers the higher deduction rate and a prominent flag, because that liability lands on you, not the employee.

Compliance calendar

Multi-state compliance as a work queue.

The applicable set is derived from your registrations and your branches’ states — so the calendar changes by itself when you open an office, rather than depending on someone remembering.

By the 15thEPF remittance and ECR filing

By the 15thESIC contribution payment

By the 7thTDS deposit for the previous month

QuarterlyForm 24Q return, with Annexure II in Q4

State-wiseProfessional tax returns on each state's own cycle

State-wiseLabour welfare fund, monthly to annual by state

Each item tracks status, owner and the filing reference once lodged. Registers for inspection — wage, attendance, employee, leave and bonus, plus the Shops and Establishments forms for your states — generate from the same data.

NextSecurity — audit, controls and residency

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