Module: PYIN | Molga: 40 | Currency: INR | Group: APAC
Key Statutory Facts
Parameter | Value |
PF Employee | 12% of Basic + DA |
PF Employer | 8.33% EPS + 3.67% EPF + 0.5% EDLI + admin |
ESI Employee | 0.75% on gross ≤ INR 21,000/month |
ESI Employer | 3.25% on gross ≤ INR 21,000/month |
Professional Tax | State-specific slab (max INR 2,500/year) |
TDS | u/s 192 ITA 1961; New Regime default FY2024-25 |
Standard Deduction | INR 75,000 (New Tax Regime FY2024-25) |
Gratuity | 15/26 × last basic × completed years |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
PAN/TAN registration | TRACES | Income Tax Portal | EPFO unified portal | ESIC portal
Chapter 2: Enterprise Structure
States (28+8 UTs) | PT groupings | PF trust/regional office | ESI regions | HRA city classification
Chapter 3: Integration
PTP | PAN ID replication | Aadhaar mapping | State/PT category | Investment declaration interface
Chapter 4: Payroll Engine
PF PCR (EPF+EPS split) | ESI PCR | TDS schema (sec 192) | HRA exemption | LTA | Gratuity accrual
Chapter 5: Operations
Form 24Q (TDS return) | PF ECR | ESI return | PT challan | Form 16 | PCC
Chapter 6: Go-Live
Form 16 parallel test | PF ECR UAT | ESI portal validation | TDS challan reconciliation
Key Wage Types
Code | Name | Rate |
IN01 | Basic Salary | 40-50% of CTC |
IN11 | HRA | 40/50% of basic |
IN60 | PF Employee | 12% Basic+DA |
IN61 | ESI Employee | 0.75% (≤INR 21K) |
IN62 | Professional Tax | State slab |
IN70 | TDS (Sec 192) | New/Old regime |
Compliance Calendar
- By 15th monthly: PF ECR filing (EPFO portal)
- By 15th monthly: ESI return (ESIC portal)
- By 7th monthly: TDS challan (u/s 192)
- Quarterly: Form 24Q (Jul 31 / Oct 31 / Jan 31 / May 31)
- By June 15: Form 16 annual TDS certificate to employees
- Monthly: Professional Tax challan (by 10th, state-specific)