Payroll Guides & Resources
Practical guides for HR and payroll professionals in India.
ESI Calculation in India: Wage Ceiling, Contribution Rates and the Mid-Year Rule Everyone Gets Wrong
How ESI eligibility and contribution actually works in India: the Rs. 21,000 wage ceiling, the 4% contribution split, what happens when a raise pushes someone over the ceiling mid-year, and how the new Labour Codes changed what counts as wages.
30 Aug 2026Gratuity Eligibility Before 5 Years: The 4 Years 240 Days Rule Explained
Does 4 years 8 months of service qualify for gratuity in India? The Madras High Court's 240-day rule, forfeiture provisions, the death/disability exception, and how the new Labour Codes changed eligibility for fixed-term employees.
30 Aug 2026PF ECR Validation Errors: Why Your File Got Rejected (and How to Fix Each One)
The exact EPFO ECR validation errors that reject a filing - UAN not seeded, KYC not approved, wage limit exceeded, structure mismatch - and how to fix each one before the 15th deadline.
30 Aug 2026Professional Tax in India: State-Wise Rates and Rules for 2026-27
A complete guide to Professional Tax in India: which states levy it, the Rs. 2,500 annual cap, recent slab changes in Karnataka and Maharashtra, and the work-location mistake that costs multi-state employers the most.
30 Aug 2026Employer NPS Contribution (Section 124): The Only Deduction Both Regimes Allow
How employer NPS contribution works under Section 124 (formerly 80CCD(2)), the percentage-of-salary limit, and why it is the one deduction that survives under the new tax regime.
15 Aug 2026HRA Exemption Calculation: The Least-of-Three Rule Explained with Examples
How HRA exemption is calculated in India under the old tax regime: the three-way least-of test, metro vs non-metro rates, rent receipts, and the mistakes that cost employees money.
15 Aug 2026Income Tax Act 2025: What Changes for Salaried Employees and Payroll Teams
The Income Tax Act, 2025 replaces the 1961 Act from 1 April 2026. A guide to the section renumbering, what stays the same, and what payroll teams need to update.
15 Aug 2026Old vs New Tax Regime 2026-27: Which One Should You Pick?
Compare the old and new tax regimes for FY 2026-27 with real numbers. Find the deduction level where each one wins, and why most salaried people now default to the new regime.
15 Aug 2026Section 123 Basket (Formerly 80C): What Counts Towards the Rs. 1,50,000 Cap
A guide to the Section 123 deduction basket under the Income Tax Act, 2025: what qualifies, what the Rs. 1,50,000 cap really covers, and the additional Rs. 50,000 NPS deduction that sits outside it.
15 Aug 2026Final Settlement Calculator: How to Calculate Gratuity, Leave Encashment & Notice Pay
A guide to calculating your full and final settlement: gratuity (Rs. 20L cap), leave encashment (Rs. 25L Sec 10(10AA)), and notice period shortfall under Indian law.
07 Aug 2026LOP (Loss of Pay) Meaning & Calculation in India | Complete Formula Guide
Understand Loss of Pay (LOP) meaning and calculation in Indian payroll. Learn formula, common mistakes, and how LOP affects EPF, ESI, and PT deductions.
05 Jul 2026What is Prorated CTC? Meaning & Calculation Guide India
Prorated CTC is your CTC adjusted for actual days worked in a partial month. Learn what it means, how EPF, ESI, PT, and TDS are each treated differently, with a full worked example.
05 Jul 2026PF ECR File Format 2026-27 | Structure, Fields & Fix Guide
PF ECR file format explained: the exact field structure, delimiter rules, and the most common rejection reasons on the EPFO Unified Portal - with how to generate a valid file.
04 Jul 2026