India's labour codes took effect on 21 November 2025 and change some definitions, including what counts as "wages". Wage ceilings and thresholds are revised from time to time. Confirm the current figures on the EPFO and ESIC portals before you run payroll.
Registration
- ☐ EPF: register once you employ 20 or more people (some notified establishments must register at 10). You can also register voluntarily below the threshold.
- ☐ ESIC: register once you employ 10 or more people in a notified area (20 in some states).
- ☐ Note your EPF establishment code and ESIC employer code in [Birch / payroll settings].
Each new joiner
- ☐ Collect the employee's UAN or generate one, and link Aadhaar, PAN and bank account.
- ☐ Collect the EPF declaration form (Form 11 or its current equivalent).
- ☐ If their wages are within the ESIC wage ceiling, register them on the ESIC portal and give them their IP number.
- ☐ Record nominations.
Every month
- ☐ Work out PF on PF wages: 12% employee share, and 12% employer share, of which 8.33% goes to the pension scheme (EPS), capped at the EPS wage ceiling, and the rest to EPF. Add the employer's EDLI and admin charges.
- ☐ Work out ESIC for employees within the ceiling: 0.75% employee and 3.25% employer of gross wages.
- ☐ File the ECR on the EPFO portal and pay PF by the 15th of the following month.
- ☐ Pay ESIC contributions by the 15th of the following month.
- ☐ Deduct and deposit Professional Tax where your state levies it, and TDS on salary.
Twice a year and yearly
- ☐ ESIC contribution periods run April to September and October to March. Employees who join ESIC stay covered for the whole period.
- ☐ Issue Form 16 for TDS by the due date each year.
- ☐ Keep wage, attendance and contribution records as the labour codes require.
When someone leaves
- ☐ Record their exit date on the EPFO portal so they can withdraw or transfer PF.
- ☐ Settle any PF and ESIC due for the final month.