Statutory Compliance Services in India. All 28 States. Every Filing, Every Month.
TMS is India’s compliance-first HR partner. We run statutory and labour law compliance management for Indian employers, end to end. 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 Is Statutory Compliance, and Why Can Indian Employers Not 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
If allowances outside basic and DA are more than half of total pay, the excess is added back to wages, inflating PF, ESIC and gratuity. Almost every existing salary structure needs reviewing.
Gratuity from year one
Fixed-term employees now earn gratuity after one year of service, not five. 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 130 (formerly Form 16)
Monthly TDS deposit, quarterly Form 138 returns (formerly Form 24Q) and annual Form 130 (formerly Form 16) for every employee, under the Income-tax Act, 2025 from FY 2026-27.
Gratuity, bonus, leave
Annual provisioning, payouts, statutory bonus calculations under the Code on Wages, 2019.
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.
Labour Law Compliance Services Beyond PF and ESIC.
Statutory filings are only part of labour law compliance. Under the four Labour Codes, employers also carry registrations, registers, policies and committees. TMS manages these alongside your monthly filings:
Registrations and licences
Establishment registration under the Codes, Shops and Establishments registration and renewal, and factory licences under state rules.
Minimum wages
Pay checked against the current state minimum wage and dearness allowance under the Code on Wages, every revision.
Registers and returns
Wage, attendance, leave and other registers kept in the electronic formats the Codes prescribe, with annual and half-yearly returns.
Maternity benefit
Maternity leave and benefit rules applied for establishments with 10 or more employees.
Grievance committee and standing orders
Grievance Redressal Committee at 20 or more workers, and standing orders at 300 or more, under the Industrial Relations Code.
POSH and appointment letters
Internal Committee, annual reports and written appointment letters for every employee under the OSH Code.
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 138 (formerly 24Q)
Half-yearly / Quarterly
✓ LWF, state-wise
✓ PF cross-checks and KYC updates
✓ ESIC dispensary mapping
✓ PT annual returns (some states)
Annual
✓ Form 130 (formerly 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
Contractor and Vendor Compliance for Principal Employers.
If you use contractors, their compliance failures can land on you. Under the OSH Code, the principal employer must provide welfare facilities to contract labour and pay any wages a contractor fails to pay, then recover them from the contractor. Contractors need a licence where 50 or more contract labour are engaged.
- Contractor licence checks. Validity, states covered and worker numbers, before work starts.
- Monthly vendor compliance audits. PF ECR, ESIC and wage payment proof for every contract worker.
- Wage payment checks. Proof that wages were paid electronically and on time.
- Registers and inspections. A ready file for every Inspector-cum-Facilitator visit.
Read more on contract labour compliance under the OSH Code.
Statutory Compliance Consulting and Due Diligence Audits.
Not every employer needs ongoing filings. TMS also offers statutory compliance consulting services in India for one-off needs:
Compliance health check
A review of your PF, ESIC, PT, LWF, TDS and labour law position, with a gap list and fix plan.
Due diligence audits
Labour and employment compliance review for acquisitions, investments and funding rounds.
Labour Code transition
Salary structure, contract and registration review against the four Labour Codes.
Many audits turn into ongoing employer compliance services once the gaps are closed, but there is no obligation to continue.
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 130 (formerly 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. Employees whose wages (basic plus DA, counted as at least half of gross pay) are Rs 21,000 a month or less are covered.
- 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, and after 1 year for fixed-term employees under the Code on Social Security.
- Bonus. Mandatory for establishments with 20+ employees (10+ in some states).
- Contract labour. Under the OSH Code, contractors need a licence where 50 or more contract labour are engaged, and the principal employer stays liable for their welfare facilities and any unpaid wages.
- 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 (including Navi Mumbai and Thane), 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), annual TDS certificates (Form 130, formerly 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: allowances above half of total pay are added back to wages (basic pay plus dearness allowance), 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.
What is the difference between statutory compliance and labour law compliance?
Statutory compliance usually means the recurring registrations, contributions and filings, such as PF, ESIC, PT, LWF and TDS. Labour law compliance is wider: it also covers registers, minimum wages, working conditions, committees, contract labour and inspections under the four Labour Codes. TMS manages both.
Do you offer statutory compliance consulting or one-off audits?
Yes. TMS runs compliance health checks, due diligence audits for acquisitions and funding, and Labour Code transition reviews as one-off projects, as well as ongoing compliance management.
Who pays PF and ESIC for contract workers, the contractor or the principal employer?
The contractor deposits PF and ESIC as the employer of the contract workers. The principal employer should check the challans every month, because under the OSH Code it must pay any wages the contractor fails to pay and recover them from the contractor.
Should we use statutory compliance software or outsource compliance?
Software helps an in-house team track due dates and file returns. Outsourcing hands the filings, registers and inspections to specialists. If you do not have a compliance person with time every month, outsourcing is usually safer.
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: