01
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.
Rates & ceilings मुख्य आँकड़े
Key numbers
The rates, ceilings and thresholds employers use most, in one place.
01 · Register
Social security
PF, pension, insurance and ESI
02
PF interest & delays
8.25%
Interest for FY 2025-26. Late payment: 12% p.a. interest; delayed returns: late fee ₹500/day.
03
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.
02 · Register
State levies
Professional Tax and Labour Welfare Fund
04
Professional Tax (Karnataka)
₹200 / month
Nil below ₹25,000/month; ₹300 in February; ₹2,500 a year (from 1 Apr 2025). Due 20th.
05
LWF (Karnataka)
₹50 + ₹100
Per employee per year; 10+ persons from 7 Jan 2026; due by 15 January.
06
LWF (Maharashtra)
₹25 + ₹75
Per half-year (since June 2024); due 15 Jul and 15 Jan.
03 · Register
Wages and benefits
Gratuity, bonus, Code wages, leave and overtime
07
Gratuity
15/26 × wages × years
After 5 years, or 1 year for fixed-term employees. Ceiling and exemption ₹20 lakh. Pay within 30 days.
08
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.
09
Code "wages"
Basic + DA + RA
Excluded items above 50% of total remuneration are added back.
10
Maternity, deductions, overtime
26 weeks
For the first two children; crèche for 50+ employees. Deductions capped at 50% of wages; overtime at 2× the ordinary rate.
04 · Register
Income tax on salary
New regime slabs and HRA cities
11
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%.
12
HRA 50% cities
8 cities
Now includes Bengaluru, Hyderabad, Pune and Ahmedabad (Income-tax Rules 2026).
Source Figures come from the SharDhan statutory-rates file (compiled 27 Sep 2026) and the SharDhan labour-law dataset (researched 26 Sep 2026). Items tagged Verify are medium or low confidence in those sources. As on .
Check your payroll against these numbers
Our payroll specialists apply the Code wages definition, the new ₹25,000 EPF ceiling and state PT and LWF rules for every employee.