Compliance
The law behind your payroll and books, in plain words.
Short guides for HR and finance heads on the Indian rules that changed recently or catch people out. Each one has worked examples in rupees, says where the law is still unsettled, and lists its sources.
The Labour Codes, explained for employers
In force from 21 November 2025. The 50% wage rule with a worked example, the cap on deductions, final pay in two working days, gratuity for fixed-term staff and overtime.
Read the guide PFPF wage ceiling of ₹25,000, explained
Raised from ₹15,000 on 17 September 2026. Who must now join, the effect on EPS and the employer share, how September is split, and a worked example.
Read the guide State leviesProfessional tax and labour welfare fund by state
Which states levy each in October 2026, with salary slabs, amounts and deduction months, including the West Bengal and Odisha changes.
Read the guide Income taxForm 130 and Form 138, explained
Form 16 is now Form 130, 24Q is Form 138, 12BA is Form 123 and 12BB is Form 124, from tax year 2026-27. What changes for employers.
Read the guide GSTGST input tax credit: rules 37, 37A, 42 and 86B
Paying suppliers within 180 days, suppliers who don't file, common credit for exempt supplies, and the 1% cash rule, with a monthly routine.
Read the guide PrivacyThe DPDP Act for employers
Notice, legitimate uses for employment, employees' rights, retention, breach reporting to CERT-In and the Board, children's data, and the dates that apply.
Read the guideGeneral guidance, not legal advice. These articles explain the law as we understand it on the date shown on each one, from primary sources and reputable advisers. Rules change, states differ, and your facts matter. Check with your CA, labour consultant or lawyer before you act.
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