Payroll Compliance: PF, ESI, PT, and TDS in One Page

Provident Fund applies to establishments with 20 or more employees (and certain notified establishments regardless of headcount). Employer contribution is 12 percent of basic + DA, employee contribution is also 12 percent. ESI applies to establishments with up to 10 employees (in some states) and wage up to Rs 21,000. Employer contribution is 3.25 percent, employee 0.75 percent. Professional Tax deduction as per state rules. TDS on salary under Section 192 each month, deposit by the 7th of the following month.