Statutory Compliance Services in India. All 28 States. Every Filing, Every Month.
Last updated 21 August 2026
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.
Get a Compliance Proposal WhatsApp Sales
“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, 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.
Adjacent HR Services That Pair With Statutory Compliance.
Employer of Record
Foreign companies hire in India without an entity. TMS is the legal employer.
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.
What are statutory compliance services?
Statutory compliance services are managed services where a specialist firm handles all statutory filings on behalf of an employer. TMS files PF, ESIC, Professional Tax, LWF, TDS, Form 24Q, Form 16, gratuity, bonus and CLRA returns across every applicable state, every filing cycle, with audit-ready registers.
What are the top compliance companies in India?
Established Indian firms in this space include TMS, TalentPro, Alp Consulting, Excelity and PaySquare. Global platforms include Deel, Rippling and Multiplier for cross-border cases. For India-only ongoing statutory work, an India-native compliance partner usually delivers deeper state-level coverage and lower total cost.
What are statutory compliances in India?
The main ones are PF, ESIC, Professional Tax, LWF, TDS, gratuity, statutory bonus, POSH Act, CLRA and the four Labour Codes (Wages, Social Security, Industrial Relations, OSH). Each has its own filing cadence, forms and penalty structure.
What are the latest updates on statutory compliance in India?
The four Labour Codes came into force on 21 November 2025, replacing 29 legacy laws. The biggest changes: basic pay must be at least 50% of CTC, gratuity kicks in at 12 months for contract staff, appointment letters are mandatory for every employee, and social security widens to gig and platform workers.
Can you take over statutory compliance mid-year?
Yes. Roughly 30% of new TMS clients onboard mid-year. We migrate registers, audit prior filings and assume responsibility from a clean cutover date. Remediation work is scoped separately if prior filings need cleanup.
What if our previous vendor missed something?
Our compliance audit identifies gaps before cutover. Remediation is scoped separately. Often we can clean up 12+ months of issues in a few weeks.
Do you handle multi-state employees?
Yes. State-wise contributions, returns and registrations across all 28 states. Transfer between states triggers automatic re-registration.
Is statutory liability transferred to TMS?
Statutory liability legally sits with the employer. TMS guarantees execution accuracy. Any penalty caused by a TMS process error is reimbursed. Our 20-year zero-penalty record backs it.
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: