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The Kyrospect Blog
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115 useful guides
Which statutory obligations an Indian employer typically meets as headcount grows — PF, ESI, professional tax, TDS on salary, gratuity, leave, POSH and the Labour Codes — with official sources.
When EPF applies, how the 12% contributions split between EPF, EPS and EDLI, what the ₹15,000 wage ceiling does, and when ECR returns are due — sourced to EPFO.
ESI coverage thresholds, the ₹21,000 wage ceiling, the 3.25% / 0.75% contribution split, contribution periods and monthly deadlines — sourced to ESIC.
Professional tax is a state levy capped at ₹2,500 a year. Which states charge it, how employers register, deduct and file, and why remote staff complicate it.
How employers deduct tax from salary, the new-versus-old regime choice, deposit deadlines, and what changed when the Income-tax Act, 2025 took effect on 1 April 2026.
Who qualifies for gratuity, the 15/26 formula, the ₹20 lakh ceiling, the one-year rule for fixed-term employees, and the 50% wage definition under the Labour Codes.
Why leave entitlements in India depend on the state, what central law adds (maternity, OSH Code leave), and how to build a leave policy that works across states.
The four Labour Codes took effect on 21 November 2025. What they consolidate, the changes that matter most to HR and payroll, and why rules still need watching.
The DPDP Rules were notified in November 2025 with obligations phased to May 2027. What applies when, what it means for HR and monitoring data, and what to prepare now.
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