Payroll Compliance Pillar
Payroll Compliance: PF, ESI & Professional Tax
Businesses with employees must manage PF deductions, ESI contributions, Professional Tax, TDS, and Shops & Establishments registration. Late PF and ESI deposits attract damages and interest. Tax Garden prepares the monthly PF and ESI returns, professional tax filings and salary TDS for your payroll.
40%+
Businesses with PF-eligible staff
25%
Avg. payroll filing errors
₹21,000/mo
ESI wage limit
8+
States with PT
Payroll Services We Handle
PF (Provident Fund) Management
Monthly PF contributions, ECR filings, annual reconciliation. Applies to 20+ employees.
ESI (Employee State Insurance)
Monthly ESI contributions, monthly return (MR-1), annual reconciliation. Applies to 10+ employees earning < ₹21K/month.
Professional Tax Filings
State-wise PT deductions: Telangana, Karnataka, Tamil Nadu, Maharashtra, etc. Monthly/quarterly filings per state law.
Shops & Establishments Registration
Mandatory registration and annual renewals under state labor laws. Failure to register risks closure.
TDS on Salary
Monthly income tax TDS deductions from salaries. Quarterly TDS return filing (24Q).
Payroll Reconciliation & Audits
Annual reconciliation between books and statutory filings. Support for labor department audits.
Detailed Payroll Guides
Payroll Outsourcing
Payroll Outsourcing: Cost, Benefits & How to Choose
Should you outsource payroll? Costs, timelines, and benefits of working with a payroll service vs handling in-house.
Read guideLabor Law Updates
Payroll Changes & Labor Law Updates 2026
Latest PF, ESI, Professional Tax, and labor law changes affecting payroll in 2026.
Read guideProfessional Tax
Professional Tax Registration (Telangana & Other States)
PT rates by state, registration process, and monthly/annual filing deadlines for 2026.
Read guideShops & Establishments
Shops & Establishments Act: Registration & Compliance
Mandatory registration process, documents needed, state variations, and annual renewal requirements.
Read guidePF/ESI Penalties
Section 36(1)(va): Late PF/ESI Deposit & Tax Disallowance
How late PF/ESI deposits impact your tax deductions and business finances. What you need to know.
Read guideCalendar
FY 2026-27 Compliance Calendar: Payroll & Labor Deadlines
Year-round PF, ESI, PT, and labor compliance deadlines for FY 2026-27 in one calendar.
Read guidePayroll Compliance FAQs
Do I need PF if I have fewer than 20 employees?▼
PF is mandatory for all businesses with 20+ employees. If you have fewer, you can voluntarily register for PF. ESI is mandatory for establishments with 10 or more employees, for staff earning up to ₹21,000 a month.
What is Professional Tax and who needs it?▼
Professional Tax (PT) is a state-level employment tax in states like Telangana, Karnataka, Tamil Nadu, Maharashtra, and others. It applies to both employers and employees. Rates vary by state (₹150-₹2,500/year typically). Check your state's specific rules.
What happens if I miss a payroll deadline?▼
Late PF deposit: simple interest at 12% a year under Section 7Q of the EPF Act, plus damages under Section 14B that rise with the length of the delay. Late ESI: interest at 12% a year plus damages under the ESI Act. Late PT: penalty and interest set by each state's Professional Tax Act. Repeated default can also lead to prosecution.
Can I file payroll returns myself?▼
Yes, you can file via PF portal (epfo.gov.in), ESI portal (esic.nic.in), and state PT portals. However, most businesses delegate to a payroll service due to complexity and monthly deadlines. Tax Garden handles all filings so you focus on business.
Let Tax Garden Handle Your Payroll Compliance
PF, ESI, Professional Tax, Shops & Establishments. Prepared and filed for you each month. Fixed fee, no surprises.