Managing statutory compliance is one of the most important responsibilities for HR and payroll teams in India. Non-compliance can result in heavy penalties, legal problems, and even business shutdowns. This guide covers the four most important statutory compliances—PF, ESI, PT, and TDS—along with official government links, so you can verify every detail.

1. Provident Fund (PF) – EPF Act, 1952

The Employees’ Provident Fund (EPF) is a mandatory savings scheme for organizations with 20+ employees.

Contribution Structure

• Employee Contribution: 12%

• Employer Contribution: 12%

  • 3.67% to EPF

  • 8.33% to EPS (Pension)

Official Government Links

• EPFO Homepage: https://www.epfindia.gov.in

• EPF Act details: https://www.epfindia.gov.in/site_docs/PDFs/Downloads_PDFs/EPFAct1952.pdf

• EPF Contribution Rules: https://www.epfindia.gov.in/site_en/For_Employers.php

• UAN Services: https://unifiedportal-mem.epfindia.gov.in/memberinterface

2. Employee State Insurance (ESI) – ESI Act, 1948

ESI applies to organizations with 10 or more employees (in some states, 20). It provides medical, sickness, maternity, and disability benefits.

Contribution Structure

• Employee Contribution: 0.75%

• Employer Contribution: 3.25%

Official Government Links

• ESIC Official Website: https://www.esic.gov.in

• ESI Act Document: https://www.esic.gov.in/sites/default/files/2019-10/ESI_Act_1948.pdf

• ESI Employee/Employer Contribution Info: https://www.esic.gov.in/contribution

• Online ESIC Registration: https://esic.gov.in/e-biz

3. Professional Tax (PT)

Professional tax is collected by state governments, and rules vary across states.

Official Government Links (State-Wise)

• Maharashtra PT: https://mahagst.gov.in

• Gujarat PT: https://commercialtax.gujarat.gov.in

• Karnataka PT: https://vat.kar.nic.in

• West Bengal PT: https://wbprofessiontax.gov.in

• Telangana PT: https://tgct.gov.in

(You may customize according to your target audience.)

4. Tax Deducted at Source (TDS) – Income Tax Act, 1961

TDS applies to salaries under Section 192 and must be deducted based on tax slabs after considering exemptions and investments.

Key Responsibilities

• Deduct TDS monthly

• Deposit TDS using Challan 281

• File quarterly returns: 24Q

• Issue Form 16 annually

Official Government Links

• Income Tax Department: https://incometaxindia.gov.in

• TDS Rules / Section 192: https://incometaxindia.gov.in/pages/acts/income-tax-act.aspx

• Tax Slabs for Individuals: https://incometaxindia.gov.in/Pages/i-am/individual/tax-calculator.aspx

• TRACES (TDS Portal): https://www.tdscpc.gov.in

Central Government Statutory Compliance Summary Table

How ETimer.in Helps You Stay 100% Compliant

Compliance becomes easy when your HR system automates calculations and filings. ETimer.in simplifies statutory compliance with:

✅ Automated PF, ESI, PT and TDS calculations

Accurate monthly calculations based on salary components.

✅ Auto-generated compliance reports

PF ECR file, ESIC contribution sheet, PT challan data, TDS working sheet—everything in a click.

✅ Error-free payroll processing

Real-time syncing of attendance → overtime → leaves → salary → compliance.

✅ Document-ready outputs

Download-ready reports for government portal uploads.

✅ Zero manual calculation

No spreadsheets, no human error, no penalties.