The quiet compliance reset most payroll teams missed Form 138 is now the mandatory quarterly TDS return on salary payments for every corporate payroll team in India. On 1 April 2026, India replaced its 64-year-old Income Tax Act, 1961, with the Income Tax Act, 2025.…
Category: Statutory Compliance
Statutory compliance guides from TMS – EPF, ESIC, Professional Tax, LWF, the new labour codes and HR compliance checklists for Indian employers.
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India’s EPF Enrolment Amnesty: The 4-Month Window to Clean Up 17 Years of PF Gaps: Without the Section 14B Damages
A one-time offer with a hard 31 October 2026 deadline The EPF enrolment amnesty of 2026 closes on 31 October. Every Indian company with 20 or more staff has PF gaps it may not know about. Contractors who became employees. Consultants who worked full-time. Trainees…
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The 48-Hour Full & Final Settlement Rule: What 100+ Employee Corporates Must Change in Payroll Right Now
The clock India’s payroll teams have never had to run For the last two decades, “full and final” has been an unofficial 30- to 45-day workflow in most Indian corporates. The exiting employee’s last working day was rarely the day they were paid. Bonus recovery,…
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Employee Engagement in India Drops to 23%: What Employers Must Do Now
India’s Employee Engagement Crisis Is Real — and Getting Worse Gallup’s State of the Global Workplace 2026 report delivers a sobering number on employee engagement: only 23% of Indian employees say they feel engaged at work. That is a sharp fall from 30% just a…
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Mid-Year HR Compliance Checklist 2026: 10 Things to Audit Before September
Why a Mid-Year Compliance Check Is Non-Negotiable in 2026 This HR compliance checklist covers what Indian employers must address now. The compliance landscape changed significantly in the past eight months. The four Labour Codes are now fully operational, the DPDP Act Rules are in effect,…
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DPDP Act 2026: How to Handle Employee Data Without Getting Fined ₹250 Crore
The DPDP Act Is No Longer “Coming Soon” The Digital Personal Data Protection Act, 2023 is India’s first comprehensive data privacy law. With the Rules notified on 14 November 2025, the law is now fully operational — and it applies to every piece of digital…
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The 50% Basic Pay Rule Is Now Live: Has Your CTC Structure Caught Up?
The Rule Most Companies Are Still Ignoring The Code on Wages defines “wages” as at least 50% of an employee’s total remuneration. This means basic pay plus dearness allowance must constitute at least half of the Cost to Company. Allowances — HRA, conveyance, special allowance,…
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Understanding Indian Laws Made Easy
Understanding Indian Laws Made Easy Introduction However, Indian business laws — covering employment, tax. Statutory contributions — can feel complex, but the essentials are manageable once broken down. This guide makes the key rules easy to understand. Expanding into the Indian market? Great move! With…
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A Comprehensive Guide to Provident Fund (PF) Compliance
A Comprehensive Guide to Provident Fund (PF) Compliance Introduction However, provident Fund (PF) compliance means registering, deducting the right contributions. Filing monthly returns for eligible employees — this comprehensive guide walks employers through each step. Moreover. When it comes to statutory compliance in India, Provident…
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Employee State Insurance (ESIC): What Employers Need to Know
Employee State Insurance (ESIC): What Employers Need to Know Introduction However, employee State Insurance (ESIC) gives covered workers medical and cash benefits. Funded by employer and employee contributions — this guide covers what employers need to know to stay compliant. Moreover. Employee welfare isn’t just…