Hire Employees in India: 2026 EOR, Payroll and Employment Guide

Updated for 2026 Last verified 3 August 2026 Next review November 2026

A foreign company can hire in India through an Indian subsidiary or an Employer of Record. Employer cost turns almost entirely on salary structure: EPF is 12% of basic plus dearness allowance up to a ₹15,000 monthly ceiling, ESI adds 3.25% of gross below ₹21,000, and gratuity accrues from day one. The 50% wage rule under the new Labour Codes has raised all three.

This guide covers the hiring-model decision, EPF and ESI rates and ceilings, the 50% wage rule and what it did to salary structures, gratuity, the state-by-state layer of Shops and Establishments Acts and professional tax, termination and retrenchment, work visas and a 20-question FAQ — verified against the Labour Codes and central statutes on 3 August 2026.

India
Asia · INR
Employer EPF
12% of basic + DA to ₹15,000
Employer on-costs
≈ 6–20% by structure
EOR onboarding
1–2 weeks
ESI ceiling
₹21,000/mo gross
Gratuity
After 5 years · 15 days/yr
Overtime
Double the ordinary rate

Can a foreign company hire employees in India?

Direct answer

Yes, through an Indian entity or an Employer of Record. India is a federal system: central law sets the framework but each state adds its own Shops and Establishments Act, professional tax and registration requirements. That state layer is what makes India harder to run than its central rules alone suggest.

An Indian subsidiary is normally a private limited company, requiring at least two directors of whom one must be resident in India, registration with the Ministry of Corporate Affairs, and separate registrations for PF, ESI, professional tax and the applicable state Shops and Establishments Act.

An Employer of Record signs the Indian contract, runs payroll, handles EPF and ESI filings, manages state-level registrations and carries the compliance risk. The value in India is less about speed than about the number of separate authorities involved.

Sources: Companies Act 2013 · state Shops and Establishments Acts · verified 3 August 2026

Why companies hire in India

India offers the largest English-speaking technical talent pool in the world, and the depth now extends well beyond the services outsourcing that built the reputation. Product engineering, data science, financial analysis and design capability sit in Bengaluru, Hyderabad, Pune, Chennai and the NCR, each with a different sector bias.

Global Capability Centres have changed the picture considerably. Multinationals now run genuine product ownership from India rather than staffed support functions, and candidates increasingly expect that kind of role.

Cost remains a substantial advantage even at senior levels, and statutory employer contributions are modest compared with Europe — roughly 13% of basic pay for provident fund and related charges, with ESI where wages fall under the threshold.

The complexity is jurisdictional. Employment law operates at both central and state level, and the state layer governs leave, working hours, holidays and shops-and-establishments registration. A guide written for Karnataka does not describe Maharashtra. This is the single most common planning error.

EOR, entity or contractor — which model fits?

Direct answer

Use an EOR to avoid setting up entity and state registrations for a small team. Incorporate once India is a delivery centre rather than a few hires. Contractors are common in India but the four Labour Codes have widened the definition of who counts as an employee, including gig and platform workers.

Employer of RecordOwn entityContractor
Time to first hire1–2 weeks2–3 months (incorporation, PF, ESI, professional tax, state registration)Days
Local presence requiredNoneAt least one resident directorNone
Ongoing obligationsEOR runs payroll, EPF, ESI, TDS, professional tax and state filingsCorporate tax, annual filings, full payroll and all statutory registrationsInvoice-based, TDS applies
State complexityHandled by the EORSeparate registration per state you employ inLimited
Best forFirst hires, testing, multi-state teamsDelivery centres, larger teams, local invoicingGenuinely independent, project-based work

The state layer is the thing to plan for. Hiring in Bengaluru, Mumbai and Gurugram means three sets of Shops and Establishments registrations and three professional tax regimes, even though EPF and ESI are central.

How Employer of Record hiring works in India

Typical flow for an Indian hire. Most delay comes from document collection rather than statutory processing.

17 Submit employee and role detailsYou · same day
18 Confirm the state of employment and its registrationsEOR · 1 day
19 Confirm salary structure against the 50% wage ruleEOR · 1 day
20 Total-cost quotation including EPF, ESI and gratuity accrualEOR · 1 day
21 Draft appointment letter for the applicable state ActEOR · 1–2 days
22 You review and approve termsYou · 1–3 days
23 Employee signs; documents collected (PAN, Aadhaar, bank, prior EPF UAN)Employee · 2–3 days
24 Employment Visa and FRRO registration (foreign hires)EOR + employee · adds 4–8 weeks
25 EPF and ESI registration or UAN linkageEOR · before first payroll
26 Professional tax and state registrations where applicableEOR · before first payroll
27 Day-one onboardingEOR + you · start date
28 Monthly payroll, TDS, EPF and ESI challans by the 15thEOR · ongoing
29 Quarterly Form 24Q; Form 16 to employees by 15 JuneEOR · quarterly and annually
30 Compliant offboarding: notice, full and final settlement, gratuityEOR · at exit

How much does it cost to employ someone in India?

Minimum wages are set at state level and vary by state, skill category and sometimes by district or industry. There is no single national figure, and the central floor wage functions as guidance rather than a binding rate.

The structure of pay matters more than in most jurisdictions. Indian salaries are typically broken into basic, dearness allowance, house rent allowance and various other components, and statutory contributions attach to specific elements rather than to gross.

The new Labour Codes change this materially. The definition of ‘wages’ requires that basic and DA constitute at least 50% of total remuneration. Where employers have historically kept basic low to reduce provident fund liability, this raises PF, gratuity and bonus costs simultaneously. Model it before assuming existing structures carry across.

Payment must be made by the seventh of the following month for smaller establishments and the tenth for larger ones, with payslips issued and records retained.

2026 mandatory employer contributions

ContributionTotal rateEmployer share2026 capEffective cost
Employees’ Provident Fund (EPF)24% total12% employer₹15,000/mo of basic + DA12% of wage base
Employees’ State Insurance (ESI)4% total3.25% employerGross up to ₹21,000/mo3.25% of gross
Gratuity100% employer≈4.81% of basic + DA accrual
Statutory bonus8.33%–20% of wages100% employerBasic + DA up to ₹21,000/mo8.33% minimum
Professional taxDeducted from employee₹200–₹2,500/yearState levy, employee-borne
Labour Welfare FundSplit employer/employeeVaries by stateSmall fixed amounts
EDLI (Employees’ Deposit Linked Insurance)0.50%100% employer₹15,000 wage basis0.50%, maximum ₹75/month
EPF administrative charges0.50%100% employerActual PF wages, no ceiling0.50%, minimum ₹75/month per establishment
Total employer EPF-related cost≈13%100% employerMixed bases12% + 0.50% EDLI + 0.50% admin ≈ 13% of basic + DA

Worked example

CTC ₹50,000/month, structured to meet the 50% wage rule
Basic + DA (50% of CTC)₹25,000
Employer EPF — 12% × ₹15,000 (statutory ceiling)₹1,800
ESI — not applicable, gross above ₹21,000₹0
Gratuity accrual — ≈4.81% × ₹25,000₹1,203
Total employer statutory cost≈ ₹3,003 · 6.0% of CTC

Worked example

CTC ₹50,000/month, structured to meet the 50% wage rule
Basic + DA (50% of CTC)₹25,000
Employer EPF — 12% × ₹15,000 (statutory ceiling)₹1,800
ESI — not applicable, gross above ₹21,000₹0
Gratuity accrual — ≈4.81% × ₹25,000₹1,203
Total employer statutory cost≈ ₹3,003 · 6.0% of CTC
RoleGrossEmployer costTotal

India employer-cost calculator

What does a real hire cost? Benchmarks by role

How India compares — employer on-costs in the region

CountryEmployer costNotes
India≈ 6%–20% depending on structureEPF capped at ₹15,000 of basic + DA, ESI only below ₹21,000 gross, plus gratuity accrual. Cost turns almost entirely on how the salary is structured.
Philippines≈ 12%SSS, PhilHealth and Pag-IBIG, all capped.
Vietnam≈ 21.5%Social, health and unemployment insurance with a contribution ceiling.

How do payroll, income tax and the 13th month work?

Direct answer

Payroll runs monthly. The employer deducts TDS on salary, the employee share of EPF and ESI, and professional tax where the state levies it. EPF and ESI are remitted through electronic challans by the 15th of the following month, and Form 16 is issued to each employee by 15 June.

Salary structure

CTC in India is a package figure covering basic, dearness allowance, house rent allowance, conveyance and special allowances. How it is split determines statutory cost, which is why the 50% wage rule matters so much.

TDS

Tax is deducted at source monthly against an estimate of the employee’s annual liability, with Form 24Q filed quarterly. The new tax regime is the default, with a standard deduction available.

Professional tax

A state levy, typically between ₹200 and ₹2,500 a year. Karnataka, Maharashtra, Tamil Nadu and West Bengal all levy it; several states do not. Frequency varies by state.

Labour Welfare Fund

Applies in some states including Maharashtra, Tamil Nadu and Karnataka, with amounts and frequency set locally.

Filing deadlines

EPF and ESI electronic challan cum return by the 15th of the following month. Form 16 to employees by 15 June following the financial year, which runs April to March.

13th month

Not a concept in India. A statutory bonus applies to employees earning basic plus DA up to ₹21,000 a month, at between 8.33% and 20% of wages.

Sources: Income Tax Act 1961 · Payment of Bonus Act 1965 · state professional tax acts · verified 3 August 2026

2026 resident income tax brackets

The two-regime system is unusual and worth explaining to relocating staff. The new regime has lower rates but few deductions; the old regime has higher rates but allows house rent allowance, insurance premiums and other reliefs. Payroll must collect the employee’s election, and it can change annually for salaried employees.

Sources: Income Tax Act 1961 · Central Board of Direct Taxes · verified 3 August 2026, slab values pending line-by-line verification

BandRate
New regime (default)Progressive slabs with a standard deduction
Old regime (elective)Higher rates but itemised deductions available
Health and education cess4% of tax payable
Financial year1 April to 31 March

What does Indian labor law require?

Direct answer

Since the Labour Codes came into force, twenty-nine separate statutes are consolidated into four: Wages, Industrial Relations, Social Security, and Occupational Safety. Gratuity is payable after five years of continuous service, fixed-term employees now get pro-rata gratuity, and gig and platform workers are brought into social security for the first time.

The four Codes

The Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020 and the Occupational Safety, Health and Working Conditions Code 2020 replace twenty-nine earlier laws. Central rules set the framework; each state issues its own rules underneath.

Employment contracts

Appointment letters are now expected for all employees under the Codes. English is standard and enforceable. Contracts should be reviewed against the state Shops and Establishments Act that applies.

Leave

Entitlements are set by state Shops and Establishments Acts rather than centrally, so annual, casual and sick leave differ between Karnataka, Maharashtra and Tamil Nadu. Check the state before quoting.

Gratuity

Payable after five years of continuous service at fifteen days of wages per completed year, calculated as last drawn wages multiplied by 15/26 for each year. It accrues from day one as a liability even though it vests at five years.

Fixed-term employment

Now recognised across sectors with parity of pay and benefits, and pro-rata gratuity without the five-year requirement.

Gig and platform workers

Brought within EPF and ESI coverage under the Social Security Code, with aggregator contributions. A significant change for companies using contractor pools.

Sources: Code on Wages 2019 · Code on Social Security 2020 · Payment of Gratuity Act 1972 · verified 3 August 2026

Contracts & probation

Working hours & overtime

Double time for overtime is a notable difference from most markets, where 1.25 to 1.5 times is typical. It applies to workers covered by the relevant rules rather than to all salaried staff, and the boundary depends on wage level and state.

Because working hours, spread-over limits and rest intervals are set by state legislation, a company employing in several states will have several sets of rules to satisfy at once. This is the most common cause of accidental non-compliance for foreign employers.

Sources: Occupational Safety, Health and Working Conditions Code 2020 · state Shops and Establishments Acts · verified 3 August 2026

Annual leave

Annual leave

Varies
Set by state Shops and Establishments Act

Other statutory leave

LeaveEntitlementPay
Maternity26 weeks for the first two children, 12 weeks thereafterFull pay, employer-funded under the Maternity Benefit Act. Establishments with 50+ employees must provide crèche facilities.
PaternityNo central statutory entitlementCommonly offered by employer policy; some state rules and public-sector schemes provide it.
Earned / privilege leaveSet by state Shops and Establishments ActPaid. Typically accrues at one day per 20 days worked, but confirm per state.
Casual leaveSet by statePaid. Not available in every state.
Sick leaveSet by state; ESI sickness benefit where coveredPaid at state-set entitlement. ESI-covered employees also receive sickness benefit from ESIC.

Public holidays

India has three national holidays observed everywhere: Republic Day, Independence Day and Gandhi Jayanti. Beyond those, holidays are set by each state and vary widely in number and date, with many following lunar calendars. Confirm the applicable state list before publishing a calendar.

HolidayDate (2026)
Republic Dayगणतंत्र दिवसMon 26 Jan
Independence Dayस्वतंत्रता दिवसSat 15 Aug
Gandhi Jayantiगांधी जयंतीFri 2 Oct
HoliहोलीDate set by the lunar calendar — confirm annually
Eid al-Fitrईद उल-फ़ित्रDate set by the lunar calendar — confirm annually
DiwaliदिवालीDate set by the lunar calendar — confirm annually
Christmas Dayक्रिसमसFri 25 Dec

Family & sick leave

The statutory package is the Employees’ Provident Fund, Employees’ State Insurance where wages fall under the threshold, gratuity after five years’ continuous service, and the statutory bonus for eligible employees.

Private medical insurance is effectively mandatory in practice for employees above the ESI threshold, and family cover is the norm rather than an enhancement. Parental cover is increasingly expected in competitive sectors.

Group term life and personal accident cover are standard at professional level. Meal cards, fuel reimbursement and leave travel allowance are common because they carry tax advantages under the old tax regime, though the shift toward the new regime is reducing their value.

Notice-period buyout, relocation support and joining bonuses are widely used in technology hiring, where counter-offers are frequent and candidates often hold multiple offers.

Termination, notice & severance

Indian termination law distinguishes between workmen, a defined category based on the nature of duties rather than seniority, and other employees. Workmen in establishments above a threshold size have significant protection under the Industrial Relations Code, including retrenchment compensation at fifteen days of average pay per completed year and, in some states, prior government approval.

For managerial and supervisory staff, the contract and the state Act govern. Three months is a common contractual notice period at senior level, and payment in lieu is normal practice.

Gratuity on exit

Payable after five years of continuous service, at fifteen days of last drawn wages for each completed year, calculated as wages multiplied by 15/26 per year. Because the 50% wage rule raises the wage base, gratuity liabilities have risen for employers who restructured salaries. Fixed-term employees now receive it pro rata without the five-year qualification.

Sources: Industrial Relations Code 2020 · Payment of Gratuity Act 1972 · state Shops and Establishments Acts · verified 3 August 2026

How do work permits and visas work in India?

Direct answer

Foreign nationals need an Employment Visa, which requires a sponsoring Indian entity and is subject to a minimum annual salary threshold. Holders staying beyond 180 days must register with the Foreigners Regional Registration Office within 14 days of arrival.

The Employment Visa is intended for skilled and qualified professionals and is not available for roles that could be filled locally, including most clerical and routine positions. An EOR with an Indian entity can act as the sponsoring employer.

Sources: Ministry of Home Affairs · Bureau of Immigration · verified 3 August 2026, salary threshold pending verification

RouteWho it fitsKey criteriaNotes
Employment VisaSkilled foreign professionals sponsored by an Indian entityMinimum annual salary threshold; role must not be one filled locally, excluding routine and clerical workFRRO registration required within 14 days where the stay exceeds 180 days
Business VisaShort commercial visits, not employmentNo local employment permittedCannot be used to work for an Indian entity
OCI cardholdersPersons of Indian origin holding Overseas Citizen of India statusOCI cardMay work in India without a separate employment visa

What are the main compliance risks when hiring in India?

Direct answer

It can, and India takes an assertive approach. A fixed place of business, a dependent agent concluding contracts, or in some treaty contexts a service PE created by employees present beyond a threshold number of days, can all bring the foreign company into Indian tax.

India’s service PE provisions in several treaties are broader than the OECD model, and the tax authorities have historically litigated PE questions vigorously. Development centres and back-office operations have both been challenged. Take Indian tax advice before the first hire, not after the team has grown.

Sources: Income Tax Act 1961 · applicable double-taxation avoidance agreements · verified 3 August 2026

RiskLikelihoodImpactWarning signsPreventative control
Wrong wage base under the 50% ruleHighRetroactive EPF, gratuity and bonus liabilities plus interest and damagesBasic pay still set at 25–35% of CTC; allowances above half of total remunerationAudit every salary structure against the Code on Wages definition and restructure
Multi-state registration failuresHighPenalties per establishment; inspection exposureEmploying in a new state without the Shops and Establishments registration or professional tax setupRegister in each state before the first hire there
EPF or ESI late remittanceHighInterest plus damages up to 25% per annum; personal liability for officersMissing the 15th of the following month for the electronic challanAutomate remittance; treat the 15th as immovable
Contractor misclassificationMediumRetroactive EPF, ESI and gratuity; principal employer liability under the Contract Labour ActLong exclusive engagement at a fixed monthly fee; contractor integrated into teamsTest genuine independence; note that gig and platform workers are now within social security
Retrenchment without complianceMediumReinstatement with back wages; in some states government approval is required firstTerminating workmen in a larger establishment without notice, compensation or approvalEstablish whether the employee is a workman before any exit process
Gratuity underprovisioningMediumBalance-sheet shortfall on exitsProvisioning on the old low basic rather than the restructured wage baseReprovision after any salary restructuring
Permanent establishmentLowerIndian corporate tax registration and assessmentEmployee concluding contracts; service PE thresholds under the relevant treatyTake Indian tax advice before the first hire, not after the team grows

Contractor misclassification risk check

The Contract Labour Act regime also imposes obligations on the principal employer where labour is supplied through a contractor, including liability for unpaid wages and contributions. Engaging through an agency does not transfer the risk entirely.

Contractor misclassification self-check

Tick each that applies. The more indicators, the more the arrangement resembles employment — courts assess substance over labels. 0–2 lower risk · 3–4 borderline · 5+ high risk. Indicative only, not legal advice.

Compliant onboarding checklist

Establish the state of employment first, because it determines leave entitlement, working hours, holidays and registration requirements. The shops and establishments legislation of the relevant state governs most office employment.

Register for EPF and ESI as applicable and obtain the employee’s Universal Account Number and Aadhaar-linked details. PF transfers between employers depend on this being correct at the outset.

Confirm the salary structure against the 50% wage rule under the Labour Codes before making the offer, since correcting it later increases cost and unsettles the employee. Issue a written appointment letter setting out designation, remuneration structure, notice and place of work.

Compliant onboarding checklist

Appointment letter issued under the applicable state Act
Salary structure checked against the 50% wage rule
EPF registration or existing UAN linked
ESI registration where gross wages are ₹21,000 or below
PAN and Aadhaar collected for TDS
Professional tax registered in the employee’s state
Shops and Establishments registration in place for that state
Gratuity provisioning set up from day one

Hiring in India — frequently asked questions

Direct answers to the questions employers ask most.

No. An Employer of Record can employ the worker through its own Indian entity and handle EPF, ESI and the state-level registrations. Setting up your own private limited company requires at least one resident director and takes two to three months before compliant payroll can run.

Yes, through an EOR or its own Indian subsidiary. Indian law governs work performed in India, including EPF, ESI, gratuity and the applicable state Shops and Establishments Act.

Through an EOR, one to two weeks for a local hire, with most of the time going on document collection rather than statutory processing. A foreign national needing an Employment Visa adds four to eight weeks.

Because India is federal. EPF and ESI are central, but leave entitlements, working hours, professional tax and the Shops and Establishments Act are all set by each state. Hiring in Bengaluru, Mumbai and Gurugram means three separate sets of obligations.

Between about 6% and 20% above CTC depending on structure. Employer EPF is 12% of basic plus dearness allowance up to ₹15,000 a month, ESI adds 3.25% of gross only below ₹21,000, and gratuity accrues at roughly 4.81% of basic. How the salary is split matters more than the salary level.

Under the Code on Wages, excluded allowances cannot exceed half of total remuneration. Indian salaries were historically structured with basic at 25 to 35% of CTC to keep statutory costs down. Where allowances now exceed half, the excess is added back to the wage base, raising EPF, gratuity and bonus even where headline CTC is unchanged.

Possibly. In January 2026 the Supreme Court directed the government and EPFO to decide on raising the ₹15,000 monthly ceiling, with ₹21,000 and ₹25,000 both discussed. The 12% rate itself is not under review. Until a notification issues the existing ceiling applies, but budget for movement.

A statutory end-of-service benefit payable after five years of continuous service, at fifteen days of last drawn wages for each completed year — calculated as wages multiplied by 15/26 per year. It accrues as a liability from day one. Fixed-term employees now receive it pro rata without the five-year requirement.

No. India has no 13th month. There is a statutory bonus of between 8.33% and 20% of wages for employees whose basic plus dearness allowance is ₹21,000 a month or less.

Employees’ State Insurance, a health and social security scheme for employees earning gross wages of ₹21,000 a month or less, in establishments with ten or more employees. The employer contributes 3.25% of gross and the employee 0.75%. If wages cross the ceiling mid-period, cover continues to the end of that contribution period.

Both are remitted through an electronic challan cum return by the 15th of the following month. Late payment attracts interest and damages of up to 25% a year, and officers can be personally liable.

A state-level levy on employment income, typically between ₹200 and ₹2,500 a year, deducted from the employee. Karnataka, Maharashtra, Tamil Nadu and West Bengal levy it; several states do not, and the frequency varies.

The Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020 and the Occupational Safety, Health and Working Conditions Code 2020. Together they consolidate twenty-nine earlier statutes. Central rules set the framework; each state issues its own rules underneath, so detail still varies.

There is no single national answer. Earned, casual and sick leave are set by each state’s Shops and Establishments Act, so the entitlement in Karnataka differs from Maharashtra and Tamil Nadu. Confirm the state before quoting.

Twenty-six weeks at full pay for the first two children and twelve weeks thereafter, funded by the employer under the Maternity Benefit Act. Establishments with fifty or more employees must also provide crèche facilities. There is no central statutory paternity leave.

Standard hours are eight or nine a day and forty-eight a week depending on the state, with one weekly day off. Overtime under the Labour Codes is paid at double the ordinary rate, which is high by international standards, with quarterly limits set by state rules.

Set by contract and by the applicable state Shops and Establishments Act, commonly one to three months for salaried staff. Payment in lieu is normal practice. Employees classed as workmen in larger establishments have additional statutory protection.

For workmen in establishments above a threshold size, retrenchment requires notice, compensation at fifteen days of average pay per completed year, and in some states prior government approval. Whether an employee is a workman depends on the nature of their duties, not their seniority, so establish it before starting any exit process.

An Employment Visa, sponsored by an Indian entity and subject to a minimum annual salary threshold. It is intended for skilled professionals and is not available for roles that could be filled locally. Holders staying beyond 180 days must register with the FRRO within 14 days of arrival.

It can, and India takes an assertive approach. A fixed place of business, a dependent agent concluding contracts, or a service PE triggered by employee presence beyond a treaty threshold can all bring the foreign company into Indian tax. Development centres and back-office operations have both been challenged.

Terms used on this page

EOR — Employer of Record
A licensed local company that legally employs staff on your behalf while you direct their work.
CTC — Cost to Company
The full package figure used in Indian offers, covering basic, dearness allowance, house rent allowance, other allowances and employer contributions.
EPF
Employees’ Provident Fund. Employer and employee each contribute 12% of basic plus dearness allowance, mandatory to a ₹15,000 monthly ceiling.
EPS
Employees’ Pension Scheme. Takes 8.33% of the employer’s 12%, capped at ₹1,250 a month; the remaining 3.67% goes to the EPF account.
ESI
Employees’ State Insurance. Health and social security cover for employees earning gross wages of ₹21,000 a month or less; employer pays 3.25%.
Gratuity
A statutory end-of-service payment after five years of service, at fifteen days’ wages per completed year (wages × 15/26 × years).
The 50% wage rule
Under the Code on Wages, excluded allowances cannot exceed half of total remuneration; the excess is added back to the wage base for EPF, gratuity and bonus.
Dearness Allowance (DA)
A cost-of-living component that counts as wages for statutory contributions alongside basic pay.
Shops and Establishments Act
State legislation governing working hours, leave, holidays and registration. Each state has its own, so obligations differ by location.
Professional tax
A state levy on employment income, deducted from the employee, typically ₹200 to ₹2,500 a year where it applies.
Workman
A statutory category defined by the nature of duties rather than seniority, carrying additional protection on termination and retrenchment.
Permanent establishment (PE)
A taxable corporate presence created by revenue-generating activity in-country, independent of how staff are employed.

How this guide is compiled and verified

  1. Code on Wages 2019 — Section 2(y) wage definition and the 50% rule; national floor wage; overtime at double rate · verified 3 Aug 2026 · source
  2. Code on Social Security 2020 — EPF, ESI and gratuity consolidation; gig and platform worker coverage; fixed-term pro-rata gratuity · verified 3 Aug 2026 · source
  3. Industrial Relations Code 2020 — Retrenchment, standing orders, workman definition, negotiating council · verified 3 Aug 2026 · source
  4. Occupational Safety, Health and Working Conditions Code 2020 — Working hours, overtime limits, appointment letters, workplace conditions · verified 3 Aug 2026 · source
  5. EPFO — 12% employer rate, 8.33% EPS split, ₹15,000 wage ceiling, ₹1,250 EPS cap, ECR filing by the 15th; EDLI 0.50% capped at ₹15,000 (max ₹75/month); administrative charges 0.50% on actual PF wages; total employer EPF-related cost approximately 13% of basic + DA · verified 3 Aug 2026 · source
  6. ESIC — 3.25% employer and 0.75% employee rates, ₹21,000 gross wage ceiling, contribution periods · verified 3 Aug 2026 · source
  7. Payment of Gratuity Act 1972 — Five-year qualification, 15 days per completed year, 15/26 formula · verified 3 Aug 2026 · source
  8. Payment of Bonus Act 1965 — Statutory bonus of 8.33% to 20% for employees at or below ₹21,000 basic + DA · verified 3 Aug 2026 · source
  9. Maternity Benefit Act 1961 — 26 weeks for the first two children, 12 weeks thereafter, crèche requirement at 50+ employees · verified 3 Aug 2026 · source
  10. Supreme Court direction, January 2026 — Direction to government and EPFO to decide on raising the EPF wage ceiling · January 2026 · source
  11. Ministry of Home Affairs / Bureau of Immigration — Employment Visa criteria and FRRO registration · verified 3 Aug 2026 · source

India is federal: annual leave, casual leave, sick leave, working hours and professional tax are all set by state Shops and Establishments Acts, not centrally, so this guide cannot state a single national figure for them. min_wage fields are blank because minimum wages are set per state, per skill level and per scheduled employment; a national floor wage exists but is a baseline, not the operative rate. The on-cost range is wide because it depends on the basic/DA split and whether the employer contributes EPF above the ₹15,000 ceiling. EPF ceiling is under Supreme Court-directed review and may rise to ₹21,000 or ₹25,000. Income tax slabs, visa salary threshold, admin charges, Labour Welfare Fund rates, per-state leave and holiday dates all pending verification; tier remains 2. SOURCING CAVEAT (added 3 Aug 2026): the figures in this guide were compiled largely from secondary sources — professional services firms, payroll providers and competitor EOR vendors — that were themselves citing the government authorities listed. The government sources have NOT been individually retrieved and confirmed. Every figure must be checked against the named primary authority before this guide is published. Tier must not move above 2 until that is done. UPDATE 3 Aug 2026: EDLI (0.50%, capped at ₹15,000, max ₹75/month) and EPF administrative charges (0.50% on ACTUAL PF wages, no ceiling) added. Total employer EPF-related cost is approximately 13% of basic + DA, not the 12% shown previously — the earlier version understated employer cost by about one percentage point. STALE FIGURE WARNING: several references still publish 1.1% administrative charges; that rate is historic. Sources also differ on the monthly minimum charge (₹75 vs ₹500). epfindia.gov.in is robots-blocked, so this is multi-source consistent rather than primary-confirmed.

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