● 100% Compliance Guarantee · Zero Penalties · 20 Years
Statutory Compliance Services in India — 20 Years. Zero Penalties. All 28 States.
PF, ESIC, PT, LWF, TDS, gratuity, bonus, labour-law audits — all of it, all 28 states. 100% Compliance Guarantee.
Indian labour law has 100+ moving parts. We own them.
PF returns by the 15th. ESIC by the 21st. Professional Tax differs per state. LWF is half-yearly in some states, monthly in others. Bonus needs Form D. Gratuity needs Form L. We track every one of them, every month, for every state.
“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
The 2025 Labour Codes are now in force. Most employers still aren’t ready.
On 21 November 2025, India’s four new Labour Codes replaced 29 legacy laws — overhauling how wages, social security, industrial relations and workplace safety are governed. Central and state rules are rolling out through 2026, and every one of these changes touches your payroll, your contracts and your statutory filings. Here’s what’s hitting employers hardest.
The 50% wage rule
Basic + 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.
We didn’t wait for the deadline. TMS has already re-modelled salary structures, re-papered employment contracts and migrated registrations for the clients on our books — so when the rules tighten, there’s no scramble. Most HR vendors are still sending “awareness” emails. We’ve done the work.
Get a free Labour Code readiness check →What you get with TMS
PF (EPFO)
Monthly ECR uploads, KYC, joining/exit, transfer, withdrawal — all filed correctly and on time.
ESIC
State-wise dispensary mapping, monthly contribution, return filing, IP card management.
Professional Tax (PT)
Each state has its own slab, frequency, and forms. We handle all of them.
Labour Welfare Fund (LWF)
Half-yearly / quarterly / monthly per state. Often missed by in-house teams. Never by us.
TDS & Form 16
Monthly TDS deposit, 24Q quarterly, Form 16 annual issuance.
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.
POSH Act
Internal Committee formation, annual reporting, training calendars.
How it works
Audit your current setup
Free 60-minute audit. We identify gaps and risk areas.
Scope & onboarding
Define what TMS will own, migrate existing registers.
Monthly cycle
Filings, registers, MIS — every month, on calendar.
Annual & inspections
Year-end filings, Form 16, statutory inspections handled.
What our compliance team owns
Monthly
- ✓PF challan + ECR
- ✓ESIC challan + return
- ✓PT challan (state-wise)
- ✓TDS challan + 24Q
Half-yearly / quarterly
- ✓LWF (state-wise)
- ✓PF cross-checks & KYC updates
- ✓ESIC dispensary mapping
Annual
- ✓Form 16 issuance
- ✓Bonus Form D
- ✓Gratuity Form L
- ✓Annual statutory audit
Records
- ✓Wage register
- ✓Attendance register
- ✓Leave register
- ✓Statutory register (per state)
Inspections
- ✓Pre-inspection prep
- ✓On-site representation
- ✓Query / notice response
Every state. Every code. Filed on time.
Indian statutory compliance is state-specific. PT slabs differ. LWF cadence differs. S&E rules differ. We track all of it.
| State | Professional Tax | Labour Welfare Fund | Shops & Estab. |
|---|---|---|---|
| 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 |
India HR Compliance Calendar 2026
28-page PDF — every PF, ESIC, PT, LWF, TDS due date for the year, state-wise.
- ✓Monthly filing calendar
- ✓Penalty risk matrix
- ✓2026 amendments
- ✓Printable A3 wall poster
TMS is India's compliance-first HR partner. We manage the full statutory compliance cycle for Indian employers — PF, ESIC, Professional Tax, LWF, TDS, gratuity, and bonus — across all 28 states, every month, with a 20-year zero-penalty track record.
Indian labour law has over 100 annual deadlines across nine distinct statutory obligations — each with state-specific rules, frequencies, and penalty structures. TMS owns every one of them so you don't have to.
PF Statutory Compliance — What's Required and What TMS Files
PF statutory compliance under the Employees' Provident Funds & Miscellaneous Provisions Act covers monthly ECR submission, employer and employee contributions at 12% each, UAN registration for new joiners, and annual returns. Failure to file by the 15th triggers interest at 12% per annum plus damages of up to ₹5,000 per day.
- Monthly ECR (Electronic Challan cum Return) filed by the 15th of every month
- UAN registration and activation for every new joiner
- PF transfer and withdrawal processing for exiting employees
- Employer contribution of 12% of basic + DA — structured under the new Wage Code
- Annual PF returns and reconciliation
- PF grievance resolution through the EPFO portal
- KYC seeding and Aadhaar linkage compliance
Statutory Compliance Services by TMS — What's Included
Every TMS compliance client gets a dedicated SPOC, a monthly compliance dashboard, and an audit-ready register at every statutory inspection. Here is what is included as standard:
| Service | What is Included |
|---|---|
| PF / EPF | Monthly ECR, UAN, transfers, withdrawals, KYC |
| ESIC | Monthly challan, IP registration, Form 37, half-yearly return |
| Professional Tax | All applicable states, PT registration, monthly/annual filings |
| LWF | State-wise deduction and remittance |
| TDS | Section 192, Form 24Q, Form 16 |
| Gratuity & Bonus | Calculation, form management, timely payment |
| CLRA / Contract Labour | Contractor licence, PE registration, statutory registers |
| Labour Code 2025 | All four codes updated from November 2025 |
| Compliance Dashboard | Monthly compliance status report to HR/Finance head |
| Audit Support | TMS team handles all statutory inspections |
Why Outsource Statutory Compliance to TMS?
Most companies manage compliance reactively — one notice, one scramble. TMS manages it proactively, every month, with a 20-year zero-penalty record across 450+ clients.
✓ 20-year zero-penalty track record across 450+ clients
vs Penalty risk sits with your team — one missed filing, one notice.
✓ Named compliance SPOC — same person every month
vs Compliance managed by an overloaded payroll or HR admin.
✓ 28 states, all PT slabs, all LWF schedules tracked
vs Multi-state compliance requires constant law-update tracking.
✓ Labour Code 2025 already updated, zero extra cost
vs Four new Codes require legal expertise to interpret and implement.
✓ Audit-ready registers, inspection support included
vs Labour inspector visits require frantic last-minute preparation.
Statutory Compliance Calendar — Key Annual Deadlines for Indian Employers
Miss one deadline and the penalty clock starts. Here is the month-by-month compliance calendar TMS follows for every client.
January — TDS advance tax Q3 · PF/ESIC filings · PT (monthly states)
February — Investment declaration · Projected tax computation · PF/ESIC
March — FY end · TDS projection · LWF half-yearly states · Salary revision
April — New FY start · Bonus computation · PF annual return · ESIC half-yearly return
May — PF/ESIC · PT annual return (several states) · Factories Act register renewal
June — Form 16 by 15 June · PF/ESIC monthly · PT/LWF
July — TDS Q1 return (Form 24Q) · PF/ESIC · Labour Code compliance review
August — PF/ESIC · Minimum wage revision check · Contract labour register update
September — Bonus payment (eligible employees) · PF/ESIC · PT
October — ESIC half-yearly return · LWF half-yearly · PF/ESIC
November — Bonus settlement · Labour Code updates tracking · PF/ESIC
December — TDS Q3 return · Year-end audit prep · PF/ESIC · LWF annual states
Mandatory Statutory Compliance for a Private Limited Company in India
If you run a Private Limited Company in India with employees, these are the mandatory compliances you must maintain from day one:
- PF Registration — mandatory at 20+ employees (or voluntary from day 1)
- ESIC Registration — mandatory at 10+ employees earning ≤₹21,000/month
- Professional Tax Registration — state-wise, where applicable
- LWF Registration — state-wise, where applicable
- TDS on Salaries — mandatory for all employers above tax threshold
- Gratuity — payable after 5 years of service (1 year for contract staff under new Labour Code)
- 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)
TMS manages all of the above for Pvt Ltd companies of any size — from 10-employee startups to 2,000-employee enterprises.
Related guides & tools
Go deeper with these related TMS guides and services.
- Code on Wages: Employer Guide →What the Code on Wages means for pay structures and compliance.
- Industrial Relations Code: Employer Guide →Standing orders, unions and dispute rules under the IR Code.
- Code on Social Security: Employer Guide →PF, ESI, gratuity and gig-worker cover under the SS Code.
- OSH Code: Employer Guide →Occupational safety, health and working-conditions obligations.
- India HR Compliance Update — July 2026 →This month’s statutory changes every employer should track.
- HR & Staffing Glossary →Plain-English definitions of India HR, payroll and staffing terms.
Frequently Asked Questions
Can you take over compliance mid-year?
Yes — we handle ~30% of new client onboardings mid-year. We migrate registers, audit prior filings, and assume responsibility from a clean cutover date.
What if our previous vendor missed something?
Our compliance audit identifies gaps before cutover. Remediation work 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 contribution, return, and registration. Transfer between states triggers automatic re-registration.
Is liability transferred to TMS?
Statutory liability legally sits with the employer of record. TMS guarantees execution accuracy — any penalty caused by our process error is reimbursed.
Talk to our sales team.
Share your current setup. Sales will book a 60-minute audit with our compliance team and identify gaps + risk before any commitment.
Tell us what you need.
Get a free compliance audit.
Share your current setup. Sales will book a 60-minute audit with our compliance team and identify gaps + risk before any commitment.