HR, payroll and compliance guides

• India payroll compliance explained: PF, ESI, Professional Tax and TDS — A plain-English guide to the four recurring statutory deductions in Indian payroll — PF, ESI, Professional Tax and TDS on salary — and the mistakes that cause penalties.
• EPF wage ceiling raised to ₹25,000: what employers must change in payroll — The EPFO wage ceiling rose from ₹15,000 to ₹25,000 on 17 September 2026. What changes for coverage, contributions, the September ECR and your payroll set-up.
• How gratuity is calculated: formula, eligibility and a worked example — Gratuity under the Code on Social Security, 2020: who is eligible, the 15/26 formula, the 50% wages rule, how part-years are treated, the ₹20 lakh cap and an example.
• Full and final settlement: a checklist of what to include — What belongs in a full and final settlement when an employee leaves — earnings, leave encashment, gratuity, recoveries and tax — and the mistakes that delay it.
• Designing a leave policy for an Indian company: accrual, carry-forward and encashment — How to design a leave policy that is fair, auditable and easy to run — leave types, monthly accrual, carry-forward caps, encashment and the rules payroll depends on.
• Maker-checker payroll: why the person who runs payroll should not release it — Segregation of duties in payroll: what maker-checker means, which steps to separate, and how to apply it without blocking a small team.
• What is an AI-native HRMS — and what to ask a vendor before you buy — An AI-native HRMS builds AI into every HR module, working on live data with human approval. How it differs from a chatbot add-on, and questions to ask vendors.
• HRMS migration checklist: moving from spreadsheets or another system — A practical checklist for migrating to a new HRMS — what data to move, how to clean it, how to import it in stages and how to verify the first payroll.