Failure Patterns, Migration and Official Sources
Official sources for payroll compliance in India: where to check labour codes, EPF, ESI, PT and TDS rules
The official portals Indian employers and payroll teams should check in 2026 for labour codes, EPF, ESI, professional tax, LWF, salary TDS, GST and data protection rules.
Payroll rules in India change by notification, and the first place they appear is an official portal or the e-Gazette, not a vendor blog. For 2026 the key sources are the Ministry of Labour and Employment (labour codes and central rules), EPFO (EPF Scheme, 2026, the ₹25,000 ceiling and ECR), ESIC (contribution rates and limits), your state labour and PT departments (state rules, minimum wages, PT, LWF), the Income Tax Department and e-filing portal (Income-tax Act, 2025, Rules, 2026, Forms 124, 130 and 138), CBIC (GST on software and services) and MeitY (DPDP Act and Rules). This list tells you what to check where.
It belongs to the guide on why payroll software projects fail.
Labour codes and wages
| Source | What to check |
|---|---|
| Ministry of Labour and Employment | Text of the four codes, central rules (May 2026), FAQs, floor wage notifications |
| e-Gazette of India | Commencement notifications, rules, S.O. notifications such as bonus eligibility and the EPF ceiling |
| India Code | Consolidated text of the codes and state Acts |
| Shram Suvidha Portal | Central compliance registrations and returns |
| Chief Labour Commissioner (Central) | Central sphere minimum wages and VDA notices |
| State labour department websites | State rules under the codes, minimum wages, shops and establishments rules, registers |
Many official sites are slow or block automated tools; if one does not load, try later rather than relying on unofficial copies.
Social security
| Source | What to check |
|---|---|
| EPFO | EPF Scheme, 2026, wage ceiling FAQs, ECR format, due dates, interest and damages, employer portal |
| ESIC | Contribution rates, wage limit, contribution periods, coverage of areas, employer portal |
| Press Information Bureau | Cabinet decisions and ministry announcements, such as the ceiling decision of September 2026 |
Income tax on salary
| Source | What to check |
|---|---|
| Income Tax Department | Income-tax Act, 2025, Income-tax Rules, 2026, form notes and FAQs for Forms 123, 124, 127, 130 and 138 |
| e-filing portal | Return filing, employer services, circulars and taxpayer notices |
| TRACES | TDS statements, defaults, certificates |
| Protean TIN-NSDL | TDS return preparation and validation utilities, where applicable |
State levies
| Source | What to check |
|---|---|
| State commercial tax or PT departments | PT slabs, registration, return due dates |
| State labour welfare boards | LWF amounts, periods and returns |
| State shops and establishments departments | Leave, working hours and registration rules |
There is no single national portal for PT and LWF; your payroll vendor should list each state's source it follows.
GST and payments
| Source | What to check |
|---|---|
| CBIC GST | GST rates on software and services, reverse charge on imports, OIDAR |
| GST Portal | Registration, returns, input tax credit |
| Reserve Bank of India | Payment system rules for salary disbursement |
Data protection
| Source | What to check |
|---|---|
| MeitY | DPDP Act, 2023, DPDP Rules, 2025, Board notices, any timeline amendments |
| CERT-In | Cyber incident reporting directions |
A monthly source-check routine
| Frequency | Check |
|---|---|
| Monthly | EPFO and ESIC news and circulars; state minimum wage or VDA notices for your states |
| Quarterly | Income-tax circulars affecting TDS; Form 138 utilities |
| Half-yearly | PT and LWF changes in each state; ESI wage limit before each contribution period |
| Each budget | Slabs, rebate, standard deduction and TDS provisions |
| Ongoing | Labour code rules from your state government |
Record what changed and ask your vendor when the update will be delivered. If an update affects salaries already paid, plan arrears. The contract guide explains how to make update timing a contractual promise.
How to read a notification
When a change is announced, look for four things in the official text before you change payroll:
- Number and date: for example an S.O. or G.S.R. number with its gazette date. This is what you cite to your vendor and auditor.
- Effective date: it may differ from the publication date, or be deemed to apply from an earlier date, as the 2026 bonus notifications S.O. 4710(E) and 4711(E) do (dated 25 August 2026, deemed effective from 21 November 2025).
- Scope: central sphere or state, which establishments, which employees.
- Transition: how part-months, arrears or existing members are treated. The EPF ceiling change (S.O. 5109(E), effective from its publication on 17 September 2026), for example, was reported in EPFO FAQs to split September 2026 into two periods.
If any of these is unclear, wait for the issuing body's circular or FAQ, or ask your adviser, before applying it retrospectively.
Using secondary sources carefully
Law firm alerts, CA newsletters and vendor blogs explain changes quickly, but can be wrong or out of date. Use them to learn what to look for, then confirm on the official source. Where official sites are hard to reach, note the date you checked and re-check later. On this site, facts that we could confirm only through secondary sources are worded as "reported".
Frequently asked questions
Where are the labour code rules for my state?
On your state labour department's website and the state gazette. The Ministry of Labour and Employment publishes central rules for the central sphere.
Where is the latest EPF ceiling notice?
On the EPFO website and the e-Gazette; the change to ₹25,000 from 17 September 2026 was also announced through the Press Information Bureau.
Which site has the Income-tax Rules, 2026 forms?
The Income Tax Department website and the e-filing portal.
Is there one portal for all payroll compliance?
No. Central, state and tax filings use different portals.
Sources
- Ministry of Labour and Employment — codes, rules, FAQs
- EPFO — EPF
- ESIC — ESI
- Income Tax Department — salary TDS
- e-Gazette of India — notifications
