PF, ESI, TDS, gratuity and the returns that go with them, worked through with real numbers.
The EPF Scheme 2026 replaced the 1952 Scheme on 29 June 2026. The new paragraph numbers, the joint option, voluntary PF and late-payment damages, in plain words
6 min read
When is ESI due on arrears? ESIC's own manual says no contribution on revision arrears for earlier months. Other arrears, and how to pay for a closed month.
6 min read
Form 138 replaced Form 24Q for salary TDS from tax year 2026-27. How to prepare the Form 138 FVU file for Q2, due 31 October 2026, and the checks to run first.
6 min read
The gratuity calculation formula in India under the Code on Social Security, with worked examples: 15/26, the 240-day year, fixed-term staff, the ₹20 lakh cap.
6 min read
A leave encashment provision needs an actuarial valuation for most companies, small ones too. Who may use a simple accrual, the AS 15 tests and the tax rule.
5 min read
PF on full and final settlement belongs to the exit month. When the F&F is paid after that ECR, use a supplementary or revised return, not the arrear ECR.
6 min read
PF on salary arrears goes in a separate arrear ECR, with each month's own wage ceiling. A worked wage-settlement example, the due date and the employer share.
6 min read
The PF wage ceiling of ₹25,000 applies from 17 September 2026. Who must now join EPF and EPS, how to split the September ECR, and what it costs employers.
6 min read
When TDS on an ESOP is more than the month's pay, can the company pay it? Tax paid by employer on behalf of employee: the s.392(2) route, gross-up and booking.
6 min read
How the 50% wage rule in the new labour code works, which salary components count, what the Labour Ministry FAQs settled, and two worked salary structures.
5 min read
