Statutory Compliance Services in India. All 28 States. Every Filing, Every Month.
TMS is India’s compliance-first HR partner. We run the full statutory compliance cycle for Indian employers. PF, ESIC, Professional Tax, LWF, TDS, gratuity, bonus, POSH and CLRA. 100+ annual deadlines across nine statutory obligations, each with state-specific rules. TMS owns every one of them so you do not.
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“Statutory compliance is non-negotiable. Twenty years, zero penalties. Every filing, every state, every month.”
Vishakha Bhosale · Sr. HR Leader, Compliance · 13+ Years at TMS
What Statutory Compliance Is, and Why Indian Employers Cannot Skip It.
Statutory compliance in India means adhering to every central and state law that governs how you employ, pay and manage your workforce. It covers Provident Fund (PF), Employees State Insurance (ESIC), Professional Tax (PT), Labour Welfare Fund (LWF), Tax Deducted at Source (TDS), gratuity, statutory bonus, POSH Act obligations and the four Labour Codes that came into force in November 2025.
Indian labour law has more than 100 annual deadlines across nine distinct statutory obligations, each with state-specific rules, frequencies and penalty structures. PF returns by the 15th. ESIC by the 21st. Professional Tax slabs differ per state. LWF is half-yearly in some states, monthly in others. Missing a single deadline triggers interest, damages and often an inspection. HR statutory compliance is what keeps employers audit-ready every month, not just when a notice arrives.
The 2025 Labour Codes Are Now in Force. Six Places Employers Are Getting Caught Out.
On 21 November 2025, India’s four new Labour Codes replaced 29 legacy laws, overhauling wages, social security, industrial relations and workplace safety. Central and state rules are rolling out through 2026, and each change touches payroll, contracts and statutory filings. Here is what is hitting employers hardest.
The 50% wage rule
Basic plus DA must now be at least half of total CTC. Allowances above 50% get pulled into wages, inflating PF, ESI and gratuity. Almost every existing salary structure needs reworking.
Gratuity from year one
Fixed-term and contract staff now earn gratuity after 12 months, not 5 years. Project and seasonal hiring just got more expensive to get wrong.
Appointment letters for everyone
A written appointment letter is now mandatory for every single employee. Most SMEs have never issued them, and that gap is now an offence.
One registration, all-digital returns
29 laws collapse into a single registration, licence and return, filed online. Legacy registrations have to be migrated correctly or filings bounce.
Social security widens
Gig, platform and contract workers are now inside the social-security net, and ESIC coverage expands to every district. New categories of worker, new contributions.
A single definition of wages
One uniform definition now runs across all four codes. PF, ESI, bonus and gratuity all have to be recalculated on the new base.
TMS clients did not wait for the deadline. Salary structures re-modelled, contracts re-papered and registrations migrated already. When rules tighten there is no scramble.
Nine Statutory Obligations. All Managed End to End.
PF (EPFO)
Monthly ECR uploads, KYC, joining and exit, transfer, withdrawal. Filed correctly and on time every cycle.
ESIC
State-wise dispensary mapping, monthly contribution, return filing, IP card management, half-yearly returns.
Professional Tax
Every state has its own slab, frequency and forms. We handle all of them. Monthly or annual, whichever applies.
Labour Welfare Fund
Half-yearly, quarterly or monthly per state. Often missed by in-house teams. Never by us.
TDS and Form 16
Monthly TDS deposit, quarterly Form 24Q (now Form 138 from FY 2026-27), annual Form 16 issuance to every employee.
Gratuity, bonus, leave
Annual provisioning, payouts, statutory bonus calculations under the Payment of Bonus Act.
Labour-law inspections
Our compliance team handles statutory inspections, queries and notices on your behalf, end to end.
POSH Act
Internal Committee formation, annual reporting, training calendars, complaint handling support.
Every State. Every Code. Filed On Time.
Indian statutory compliance is state-specific. PT slabs differ, LWF cadence differs, Shops and Establishments rules differ. TMS tracks all of it.
| State | Professional Tax | Labour Welfare Fund | Shops and Establishments |
|---|---|---|---|
| Maharashtra | Monthly, slab-based | Half-yearly | BMC / Thane / NMMC |
| Karnataka | Monthly, slab-based | Half-yearly | State-level S&E |
| Tamil Nadu | Half-yearly | Half-yearly | Municipal-level |
| Telangana | Monthly, slab-based | Half-yearly | GHMC / state |
| Delhi NCR | No PT | Half-yearly | Delhi Shops Act |
| Gujarat | Monthly, slab-based | Half-yearly | Municipal-level |
| West Bengal | Monthly, slab-based | Half-yearly | State-level |
| Haryana | No PT | Half-yearly | State-level |
| Uttar Pradesh | No PT | Half-yearly | Municipal-level |
| Kerala | Half-yearly | Half-yearly | State-level |
| Andhra Pradesh | Monthly | Half-yearly | State-level |
| Rajasthan | No PT | Half-yearly | State-level |
Five Categories. Every Filing Cycle. Documented.
Monthly
✓ PF challan and ECR
✓ ESIC challan and return
✓ PT challan, state-wise
✓ TDS challan and Form 24Q
Half-yearly / Quarterly
✓ LWF, state-wise
✓ PF cross-checks and KYC updates
✓ ESIC dispensary mapping
✓ PT annual returns (some states)
Annual
✓ Form 16 issuance to all employees
✓ Bonus Form D
✓ Gratuity Form L
✓ Annual statutory audit
Records and Registers
✓ Wage register
✓ Attendance register
✓ Leave register
✓ Statutory register, per state
Inspections
✓ Pre-inspection prep
✓ On-site representation
✓ Query and notice response
✓ Remediation plans
Reporting
✓ Monthly compliance dashboard
✓ SPOC-owned reviews
✓ State and role splits
✓ Audit-ready evidence bundle
Outsourced Statutory Compliance vs In-House vs Ad-Hoc Consultant.
| Factor | Outsourced (TMS) | In-house team | Ad-hoc consultant |
|---|---|---|---|
| Who owns filings | TMS compliance practice | Your HR or finance | Consultant, on-request |
| Multi-state coverage | All 28 states, always current | Depends on team bandwidth | Case by case |
| Labour Code 2026 updates | Included, applied automatically | You track and apply | Extra scope, extra cost |
| Inspection response | Handled by TMS | Handled by you | Extra scope |
| Penalty accountability | Accuracy guarantee (TMS-error reimbursed) | Fully with employer | Advisory only |
| Best for | Employers wanting compliance off their plate | Single-state teams under 30 employees | One-off audits, not ongoing |
From Compliance Audit to Steady Monthly Filings. Four Steps.
Audit your setup
60-minute audit. We identify gaps and risk areas across every statutory head.
Scope and onboarding
Define what TMS will own, migrate existing registers, close prior-cycle gaps.
Monthly cycle
Filings, registers, MIS. Every month on the compliance calendar, on schedule.
Annual and inspections
Year-end filings, Form 16, statutory inspections handled end to end.
Book a 60-Minute Compliance Audit.
Share your current setup. Our compliance team will identify gaps and risk areas before any commitment.
Statutory Compliance Calendar. Key Annual Deadlines for Indian Employers.
Miss one deadline and the penalty clock starts. This is the month-by-month statutory compliance calendar TMS follows for every client.
India HR Compliance Calendar 2026
28-page PDF. Every PF, ESIC, PT, LWF and TDS due date for the year, state-wise. Instant download.
- Monthly filing calendar
- Penalty risk matrix
- 2026 amendments
- Printable A3 wall poster
India HR Compliance Calendar 2026
By Team Management Services · India’s compliance-first HR firm.
What Every Private Limited Company in India Must Maintain.
If you run a Private Limited Company in India with employees, these are the mandatory statutory compliances you must maintain from day one.
- PF Registration. Mandatory at 20+ employees, voluntary from day 1.
- ESIC Registration. Mandatory at 10+ employees earning up to Rs 21,000 per month.
- Professional Tax Registration. State-wise, where applicable.
- LWF Registration. State-wise, where applicable.
- TDS on Salaries. Mandatory for all employers above the tax threshold.
- Gratuity. Payable after 5 years of service. Under the new Labour Code, 1 year for contract staff.
- Bonus. Mandatory for establishments with 20+ employees (10+ in some states).
- CLRA Licence. Mandatory if using contract workers at your site.
- Appointment Letters. Mandatory for every employee under the new OSH Code (November 2025).
Statutory Compliance Services in Mumbai, Bangalore, Delhi and Every Major Indian City.
TMS runs statutory compliance for employers in every Indian state. The heaviest volumes come from Mumbai, Delhi NCR, Bangalore, Pune, Chennai and Hyderabad. Every city sits under its own Professional Tax slab, Labour Welfare Fund rate and Shops and Establishments Act.
We also provide statutory compliance support across: Chennai, Ahmedabad, Gurgaon, Noida, Kolkata, Kochi, Jaipur, Coimbatore, Nagpur, Surat, Lucknow, Bhubaneswar, Trivandrum, Mysore, Nashik, Indore, Vadodara, Chandigarh, Visakhapatnam, Bhopal, Guwahati, Ranchi, Dehradun, and more.
Adjacent HR Services That Pair With Statutory Compliance.
Employer of Record
Foreign companies hire in India without an entity. TMS is the legal employer.
Learn more →Statutory Applicability Checker
Tell us your state, industry and headcount. See how many labour laws apply to you. Full report by email.
When to Outsource Statutory Compliance, and When to Wait.
- Outsource when you cross 20 employees or two states. The compliance load compounds fast with each new state PT and LWF registration.
- Outsource when a labour inspection is due. Inspection prep is a specialist job. In-house teams learn on the fly and pay the price.
- Outsource when the Labour Codes are rolling out. 29 laws collapsed into 4. Every existing salary structure, contract and registration needs review.
- Stay in-house if you have fewer than 15 employees in one state. A finance controller plus a cloud tool can handle it for that size.
- Do not use a one-off consultant for ongoing filings. Consultants advise. They do not carry the calendar. Statutory compliance is a monthly rhythm, not a project.
Frequently Asked Questions About Statutory Compliance in India.
Reviewed by the TMS compliance team. Last updated: September 2026.
What are statutory compliance services?
Statutory compliance services are managed services in which a specialist firm handles an employer’s statutory registrations, deductions and filings. TMS files PF, ESIC, Professional Tax, Labour Welfare Fund, salary TDS returns (Form 138, which replaced Form 24Q from 1 April 2026), Form 16, gratuity, bonus and CLRA returns in every applicable state, each filing cycle, and keeps audit-ready registers.
What are the top compliance companies in India?
Statutory compliance providers in India fall into two groups. Established Indian firms include TMS, TalentPro, Alp Consulting, Excelity and PaySquare. Global platforms such as Deel, Rippling and Multiplier are used mainly for cross-border hiring. For ongoing India-only statutory work, an India-based compliance partner usually offers deeper state-level coverage and a lower total cost.
What are statutory compliances in India?
Statutory compliances are the registrations, contributions and filings Indian employers must complete under employment law. The main ones are PF, ESIC, Professional Tax, Labour Welfare Fund, salary TDS, gratuity, statutory bonus, POSH and contract labour rules. Since 21 November 2025, most of these sit under the four Labour Codes: Wages, Social Security, Industrial Relations, and Occupational Safety, Health and Working Conditions. Each has its own filing cycle, forms and penalties.
What are the latest updates on statutory compliance in India?
The four Labour Codes came into force on 21 November 2025, replacing 29 older labour laws. Key changes: wages (basic pay plus dearness allowance) must be at least 50% of total pay, fixed-term employees qualify for gratuity after one year, every employee must receive an appointment letter, and social security extends to gig and platform workers. From 1 April 2026, Form 138 replaced Form 24Q for salary TDS returns. State rules are still rolling out, so check your state.
Can you take over statutory compliance mid-year?
Yes. TMS can take over statutory compliance at any point in the year, and roughly 30% of new TMS clients start mid-year. TMS migrates your registers, audits prior filings and takes responsibility from an agreed cutover date. If earlier filings need correcting, that remediation is scoped separately.
What if our previous vendor missed something?
A TMS compliance audit finds gaps in earlier filings before cutover, such as missed PF or ESIC deposits or unfiled returns. Remediation is scoped separately, and TMS can often clean up 12 months or more of issues within a few weeks. Delayed PF deposits attract interest and damages, so fixing them early limits the cost.
Do you handle multi-state employees?
Yes. TMS manages state-wise registrations, contributions and returns across all 28 states. When an employee moves to another state, TMS re-registers them under that state’s Professional Tax and Labour Welfare Fund rules, while PF and ESIC continue under the same national accounts.
Is statutory liability transferred to TMS?
No. Statutory liability legally stays with the employer. TMS guarantees accurate execution, and any penalty caused by a TMS process error is reimbursed by TMS. That commitment is backed by a zero-penalty record since TMS was founded in 2006.
Who TMS Is.
Team Management Services (TMS). India’s compliance-first HR outsourcing firm since 2006.
TMS is an Indian HR outsourcing and statutory compliance firm operating since 2006. Today 8,500 employees sit on TMS payroll across all 28 Indian states and 100+ cities. The TMS Compliance Practice manages PF, ESIC, PT, LWF, TDS, CLRA and Labour Code filings for 450+ employer clients. Zero statutory penalties on record in 20 years. Core services are statutory compliance, payroll outsourcing, third party contract staffing, IT staffing, Employer of Record and HR consulting. Head office in Mumbai. Website: tmservices.co.in.
Related Guides & Resources
Explore our latest expert guides on statutory compliance and India’s labour codes:
- Statutory Compliance Checklist (EPF, ESIC, PT, LWF)
- The 4 New Labour Codes (2020): What Changed
- The Code on Social Security: What Employers Must Know
- The Code on Wages: Key Rules for Employers
- The 4 New Labour Codes: Impact on Employers
Related Guides & Resources
Explore our related guides on statutory and labour-law compliance in India: