मुख्य आँकड़े
Key numbers
The rates, ceilings and thresholds employers use most, in one place.
Provident Fund (EPF)
12% + 12%Employer share: 8.33% EPS, 3.67% EPF. Wage ceiling ₹25,000 from 17 Sep 2026. EPS max ₹2,083/month; EDLI 0.5% (max ₹125); admin 0.5% (min ₹500). 20+ employees; due 15th.
PF interest & delays
8.25%Interest for FY 2025-26. Late payment: 12% p.a. interest; delayed returns: late fee ₹500/day.
ESI
0.75% + 3.25%Wage ceiling ₹21,000 (₹25,000 for persons with disability), unchanged. No employee share at ₹176/day or less. 10+ employees; due 15th.
Professional Tax (Karnataka)
₹200 / monthNil below ₹25,000/month; ₹300 in February; ₹2,500 a year (from 1 Apr 2025). Due 20th.
LWF (Karnataka)
₹50 + ₹100Per employee per year; 10+ persons from 7 Jan 2026; due by 15 January.
LWF (Maharashtra)
₹25 + ₹75Per half-year (since June 2024); due 15 Jul and 15 Jan.
Gratuity
15/26 × wages × yearsAfter 5 years, or 1 year for fixed-term employees. Ceiling and exemption ₹20 lakh. Pay within 30 days.
Statutory bonus
8.33% – 20%Wages ≤ ₹21,000/month and 30+ days worked. On ₹7,000 or minimum wage, whichever is higher. Pay by 30 Nov.
Code "wages"
Basic + DA + RAExcluded items above 50% of total remuneration are added back.
New tax regime (TY 2026-27)
| Up to ₹4 lakh | Nil |
| ₹4–8 lakh | 5% |
| ₹8–12 lakh | 10% |
| ₹12–16 lakh | 15% |
| ₹16–20 lakh | 20% |
| ₹20–24 lakh | 25% |
| Above ₹24 lakh | 30% |
Standard deduction ₹75,000. s.156 rebate up to ₹12 lakh taxable income (max ₹60,000). Cess 4%; surcharge capped at 25%.
HRA 50% cities
8 citiesNow includes Bengaluru, Hyderabad, Pune and Ahmedabad (Income-tax Rules 2026).
Maternity, deductions, overtime
26 weeksFor the first two children; crèche for 50+ employees. Deductions capped at 50% of wages; overtime at 2× the ordinary rate.
Check your payroll against these numbers
Our payroll team applies the Code wages definition, the new ₹25,000 EPF ceiling and state PT and LWF rules for every employee.