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Three States, One Compliance Problem

Whether your offices are in Connaught Place, your manufacturing unit is in Manesar, or your tech team sits in Noida Sector 62, TMS provides unified statutory compliance management across the entire NCR geography. We’ve served Delhi NCR employers for over 20 years.

Most NCR businesses operate across more than one state. A company headquartered in Delhi may have its sales office in Gurugram (Haryana) and its delivery centre in Noida (Uttar Pradesh). Each state has its own Shops & Establishments Act, Professional Tax rules, LWF applicability, and minimum wage schedules. Coordinating this across three separate labour departments without a specialist partner is a recipe for non-compliance.

TMS acts as a single point of accountability for your entire NCR compliance portfolio, across all three states, all statutes, and all deadlines.

TMS Compliance Services for Delhi NCR

TMS provides comprehensive statutory compliance across Delhi, Haryana, and Uttar Pradesh:

PF Registration & Filings

EPFO registration for each entity/establishment, monthly ECR, employee PF account management. See our PF services.

ESIC Registration & Contributions

State-wise ESIC registration, monthly contributions, half-yearly returns. See our ESIC services.

Professional Tax

Delhi, Haryana and UP do not levy professional tax, so no PT deduction or filing applies in Delhi NCR. See our PT services.

Labour Welfare Fund

Delhi, Haryana, and UP LWF compliance where applicable. See our LWF services.

Shops & Establishments Acts

Separate registrations under the Delhi Shops Act, Haryana Shops Act, and UP Shops Act as applicable to each location.

Contract Labour (CLRA)

Central CLRA registration for large establishments plus state-level contractor licensing across NCR.

Minimum Wages

Tracking quarterly minimum wage revisions across Delhi, Haryana, and UP separately.

Full details on our statutory compliance services page.

State-Specific Compliance Data for Delhi NCR

Delhi: Professional Tax

Delhi does not levy Professional Tax. Employers and employees in Delhi have no PT deduction, registration or filing obligation.

Haryana (Gurugram): Professional Tax

Haryana does not levy Professional Tax. Employees working in Gurugram, or anywhere in Haryana, have no PT deduction, so there is no PT registration or return to file.

Uttar Pradesh (Noida): Professional Tax

Uttar Pradesh does not levy Professional Tax. Employees working in Noida, or elsewhere in UP, have no PT deduction or filing obligation.

Labour Welfare Fund: Delhi NCR

Delhi

Delhi LWF applies to commercial establishments. Contributions are made bi-annually.

Haryana

Haryana LWF contribution rates apply to covered establishments in Gurugram and Faridabad.

UP

UP Labour Welfare Fund applies to factories and commercial establishments in Noida and Greater Noida.

Delhi NCR Compliance Calendar

Monthly Deadlines:

  • 7th TDS payment
  • 15th PF ECR filing and payment
  • 15th ESIC contribution
  • 28th Haryana PT remittance

Quarterly Deadlines:

  • TDS quarterly returns 31st July, 31st October, 31st January, 31st May
  • Minimum wage revisions Delhi (April/October), Haryana (March/September), UP (January/July)

Annual Deadlines:

  • ESIC half-yearly returns 11th November and 11th May
  • PF annual return 25th April
  • LWF remittance (state-wise) as per Delhi, Haryana, UP schedules
  • Shops Act renewals as per state licence due dates

Industries with Complex Compliance in Delhi NCR

IT & Consulting (Cyber City Gurugram, Noida Sector 62)

Large MNC offices with blended permanent, contractual, and gig workforces. Multi-state PT, LWF, and minimum wage compliance management across Delhi, Haryana, and UP is essential.

Government & PSU Contractors

Central government contractors in Delhi must comply with Contract Labour Act and Minimum Wages for their contract workforce. Central CLRA registration and Form II maintenance are mandatory.

Manufacturing (Manesar, Faridabad, Greater Noida)

Auto ancillary and electronics manufacturers in NCR’s industrial belt employ large contract workforces. Factories Act, BOCW, and CLRA apply. Haryana-specific minimum wages for various occupational categories differ from Delhi and UP.

E-Commerce & Retail (Gurgaon, Noida)

Large e-commerce players with dark stores and delivery operations employ thousands of gig and contract workers. ESIC, PF, and minimum wages compliance for last-mile delivery workers is increasingly scrutinised.

Real Estate & Infrastructure

BOCW registration and cess payment for construction projects across NCR. Builder and developer employers must maintain worker welfare fund compliance under UP and Haryana BOCW rules.

And More Sectors

TMS manages statutory compliance for IT and ITeS, manufacturing, BFSI, retail, and startups operating in Delhi.

TMS’s 5-Step Compliance Management Process

1

Multi-State Audit

TMS maps every NCR location, Delhi, Haryana, UP, and identifies all applicable state and central statutes.

2

State-wise Registration

We obtain or update registrations under each state’s Shops Act, PT, and LWF frameworks, as well as central PF and ESIC registrations.

3

Unified Monthly Filing

Despite three state jurisdictions, TMS provides a single-window filing service, all monthly returns are processed and confirmed before their respective deadlines.

4

Centralised Reporting

Your HR team receives a consolidated compliance report for all NCR locations, regardless of which state each office sits in.

5

Regulatory Response

TMS interfaces with Delhi, Haryana, and UP labour departments and the EPFO/ESIC regional offices for any notices, inspections, or clarification requests.

Penalties for Non-Compliance in Delhi NCR

PF default

12% p.a. interest + up to 25% damages. Criminal prosecution under EPF Act Section 14.

ESIC default

12% p.a. interest + ₹10,000 penalty. Director liability under Section 85.

Haryana LWF and Shops Act default

Interest and penalties apply on late Labour Welfare Fund contributions and Shops Act non-compliance.

Delhi Shops Act violation

Fine up to ₹5,000 per offence under Delhi Shops & Establishments Act, 1954.

CLRA violation (central)

Penalties under the Central CLRA Act apply across all NCR establishments.

Employers in Delhi NCR are subject to both state and central labour inspections. See the Ministry of Labour for current inspection and enforcement updates.

The 2025 Labour Codes in Delhi NCR

India’s four Labour Codes have been in force nationwide since 21 November 2025. Delhi has notified its draft rules under all four codes and is moving toward final notification.

More immediately, the Delhi Shops & Establishments (Amendment) Act, 2026 is already in force (11 March 2026): it now applies only to establishments with 20+ employees, raises the working day to 10 hours and the week to 60, caps overtime at 144 hours a quarter, and permits women on night shifts with safeguards. The draft code rules also carry the headline national changes, the 50% basic-wage rule, mandatory appointment letters for every employee, and government approval for retrenchment at 300+ workers.

TMS tracks Delhi’s draft code rules and the live Shops & Establishments amendment together, so Delhi-NCR employers are compliant today and ready for the codes the moment they finalise.

Status last verified: 30 May 2026. Delhi’s code rules are still being finalised; we update this page as they progress.

Frequently Asked Questions: Statutory Compliance in Delhi NCR

1. Our Gurugram office is registered in Delhi: which state’s Shops Act applies?

The Shops & Establishments Act follows the physical location of the establishment, not the registered office state. An office physically located in Gurugram must register under the Haryana Shops & Commercial Establishments Act, regardless of where the company is incorporated.

2. Do we need separate EPFO and ESIC registrations for our Delhi and Gurugram offices?

PF and ESIC registrations are employer-level (by PAN or establishment code). If the Delhi and Gurugram offices are under the same legal entity and the same EPFO code, employees from both can be covered under one code. However, if they are separate legal entities, separate registrations are required. TMS assesses your structure and advises accordingly.

3. Does Delhi NCR have a central government minimum wage that overrides state rates?

Yes and no. The central government sets minimum wages for centrally scheduled employments (railways, mines, etc.) and for Delhi establishments under central authority. However, Delhi’s own minimum wage schedule is among India’s highest for commercial establishments and is revised by the Delhi government. Haryana and UP maintain separate schedules. TMS tracks all three.

4. We have contract cleaners and security staff in our Noida facility: is ESIC mandatory?

Yes. Contract workers engaged by a principal employer through a registered contractor are covered under ESIC if they earn below ₹21,000/month and the establishment has 10+ employees. The contractor is the primary employer for ESIC purposes, but the principal employer is jointly liable. TMS ensures both contractor and principal employer filings are current.

5. How does TMS handle compliance for a company with offices in Delhi, Gurugram, and Noida simultaneously?

TMS acts as a single-window compliance manager for your entire NCR footprint. We maintain separate state compliance trackers for Delhi, Haryana, and UP, process all filings on respective deadlines, and deliver a unified monthly compliance report. You get one point of contact, zero compliance gaps. See our statutory compliance services for full scope.

TMS: Delhi NCR’s Multi-State Compliance Specialist

No other HR outsourcing firm understands the tri-state complexity of Delhi NCR compliance better than TMS. With over 20 years of experience serving employers across Delhi, Gurugram, Noida, and Faridabad, we deliver flawless compliance across all state and central statutes, every month, without exception.

Contact TMS to get your Delhi NCR compliance under control today.

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