Statutory Compliance Rules & Rates
The rates, wage limits, thresholds and deadlines Indian employers refer to most often, in one place. Each figure is explained in more detail in the Knowledge Hub.
Provident Fund (EPF)
| Item | Position |
|---|---|
| Employee contribution | 12% of PF wages |
| Employer contribution | 12% of PF wages (8.33% to pension, subject to the pension wage ceiling) |
| Statutory wage ceiling | ₹15,000 per month |
| Coverage threshold | 20 or more employees (lower for notified classes) |
| Monthly due date | 15th of the following month |
A reduced 10% rate applies to certain notified classes of establishment.
Employees' State Insurance (ESI)
| Item | Position |
|---|---|
| Employee contribution | 0.75% of wages |
| Employer contribution | 3.25% of wages |
| Wage limit for coverage | ₹21,000 per month (₹25,000 for employees with disability) |
| Contribution periods | April–September and October–March |
| Monthly due date | 15th of the following month |
Professional Tax — West Bengal
| Monthly gross salary | Tax per month |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 – ₹15,000 | ₹110 |
| ₹15,001 – ₹25,000 | ₹130 |
| ₹25,001 – ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Bonus and gratuity
| Item | Position |
|---|---|
| Bonus — eligibility wage limit | ₹21,000 per month |
| Bonus — calculation ceiling | ₹7,000 per month or minimum wage, whichever is higher |
| Bonus — minimum / maximum | 8.33% / 20% of wages for the accounting year |
| Bonus — payment deadline | Within 8 months of the accounting year end |
| Gratuity — eligibility | 5 years continuous service (waived on death or disablement) |
| Gratuity — formula | Last drawn basic + DA × 15 ÷ 26 × completed years |
| Gratuity — statutory ceiling | ₹20,00,000 |
| Gratuity — payment deadline | Within 30 days of becoming payable |
Coverage thresholds
| Law | Typical threshold |
|---|---|
| EPF & MP Act, 1952 | 20 or more employees |
| ESI Act, 1948 | 10 or more employees in a notified area (20 in a few states) |
| Factories Act, 1948 | 10 with power / 20 without power |
| Payment of Gratuity Act, 1972 | 10 or more employees |
| Payment of Bonus Act, 1965 | 20 or more employees |
| CLRA Act, 1970 | Threshold notified by the state, commonly 20 contract workmen |
Recurring due dates
| Obligation | Frequency | Due date |
|---|---|---|
| PF ECR and payment | Monthly | 15th of the following month |
| ESI contribution and return | Monthly | 15th of the following month |
| Professional tax deposit | Monthly | As notified by the state |
| Labour Welfare Fund | Half-yearly / annual | As notified by the state |
| CLRA contractor return | Half-yearly | As prescribed by the applicable rules |
| Factories Act annual return | Annual | As prescribed by state rules |
Last Updated: 2026-09-06
Information is based on applicable laws, rules, notifications and government sources and should be verified for the latest amendments.
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