Guides for Indian employers
Payroll and HR rules explained in plain words, with the source and the date each rule applies from.
Updated 17 Oct 2026
EPF wage ceiling raised to ₹25,000: what employers need to do
The EPF wage ceiling went from ₹15,000 to ₹25,000 in September 2026. What changes for employee and employer PF, EPS, EDLI, new joiners and payroll — with a checklist.
Updated 17 Oct 2026
Wages under the Labour Codes: the 50% rule, explained
How the Labour Codes define wages, how the 50% rule adds allowances back, and what it means for PF, gratuity and salary structures — with a worked example.
Updated 17 Oct 2026
Form 130 and Form 138: salary TDS under the Income-tax Act 2025
Under the Income-tax Act 2025, Form 16 became Form 130 and Form 24Q became Form 138. What changed for employers deducting TDS on salary, and the due dates.