PF and ESIC turn on headcount, not intention: cross the employee thresholds and registration, monthly contributions and returns become mandatory — with employee money involved, which is why defaults here carry more sting than most. A clean monthly cycle makes both invisible; a skipped one compounds fast.
| Item | Position |
|---|---|
| PF | Generally 20+ employees; 12% employee + 12% employer on PF wages |
| ESIC | Generally 10+ employees; applies to wages up to ₹21,000/month (0.75% + 3.25%) |
| Due date | Contributions by the 15th of the following month |
| Once covered | Coverage continues even if headcount later dips |
Registration certificates, monthly ECR acknowledgements and challans, the contribution register reconciled to payroll, and joiner/exit trails.
Incorporation/registration proof, employee master with wages and KYC, payroll register, bank details, and prior filings where registrations exist.
Accurate wage data and timely funding of challans are the employer's — contributions include employees' money, and the law treats delays accordingly.
PF withdrawals/claims support for individual employees, exemption applications, and litigation before EPFAT — separate scopes.
We have 20 people but half are interns/contractors. Covered?
Coverage tests look through labels at the working reality — the applicability memo answers it on your actual arrangement rather than the nomenclature.
Can we deduct the employer share from salary?
No — the employer's share is the employer's cost. Structuring CTC transparently is fine; shifting the statutory burden is not.
What do past unpaid months cost?
Contributions plus interest (7Q) and damages (14B) on a slab — computed exactly before any response is filed. Voluntary regularisation reads far better than discovered default.
Does compliance here help win contracts?
Frequently — principal employers demand ECR trails from vendors. The monthly file doubles as your onboarding pack.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
Professional Tax (PTEC/PTRC)Labour Law ComplianceLabour Codes CTC StudyRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
| Compliance | Due | Note |
|---|---|---|
| PF ECR + payment | 15th of next month | On code-compliant wage base |
| ESIC contribution | 15th of next month | 10+ employees (notified areas) |
| PT (Maharashtra PTRC) | Last day of month / annual per slab | PTEC annual payment by 30 June |
| TDS on salaries (24Q) | Quarterly | Regime declarations from employees |
| Appointment letters | Mandatory (all staff) | OSH Code requirement |
Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.
Thresholds tested on facts.
EPFO/ESIC codes obtained.
Compute → ECR → pay by the 15th.
UAN/IP updates as staff join and leave.
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