Statutory accuracy

We show what we have checked, and what we have not

Payroll rules change often and vendors rarely say how sure they are. This page lists each rule AdviHR applies, where it comes from and what is still open. Last checked 2026-10-03.

Checked against an official sourceCross-checked with published guidesBuilt to the published format, not yet accepted by the live portalNot yet verified

Provident fund

Checked against an official source

Wage ceiling ₹25,000 from the September 2026 salary month (₹15,000 before)

Basis: Gazette notification S.O. 5109(E) and PIB release 2314111.

Still open: AdviHR applies the new ceiling to the whole September salary. Whether a company treats the transition month differently is not yet configurable.

TDS forms

Checked against an official source

Form 24Q → 138, Form 16 → 130, Form 12BB → 124 from 1 April 2026

Basis: Income-tax Act 2025 and the Protean (NSDL) e-TDS specification for Form 138; Keka’s published compliance page uses the same numbers.

TDS return file

Checked against an official source

Form 138 text file for quarters 1 to 3

Basis: Built to Protean’s published specification and sample, and run through Protean’s own File Validation Utility 1.2. On a test file it passes every format and field check; the one message left is the check against the bank’s challan file, which needs a real challan.

Still open: Not yet filed on the TRACES portal. The quarter 4 format is unpublished, so a quarter 4 file cannot be built.

PF return file

Built to the published format, not yet accepted by the live portal

EPFO ECR 2.0 text file

Basis: Built to the ECR 2.0 layout (#~# separated, 11 fields, whole rupees) as described by several published guides.

Still open: EPFO’s own specification document was not reachable when we checked, and the file has not been uploaded to the live portal. Members aged 58 or over are flagged because pension contributions stop at 58.

ESIC return file

Built to the published format, not yet accepted by the live portal

Monthly contribution file (.xls)

Basis: Built to the portal’s template layout.

Still open: Not yet uploaded to the live ESIC portal.

Income tax

Cross-checked with published guides

Old and new regime slabs, 87A rebate, surcharge with marginal relief, 4% cess

Basis: Implemented from the Finance Act figures and checked against a separately written reference calculation in our test suite, including the surcharge boundaries.

Still open: Not reviewed by a chartered accountant.

Labour codes

Checked against an official source

Wages definition (50% rule) for PF, gratuity and leave encashment; fixed-term gratuity after one year

Basis: Code on Wages, 2019 and Code on Social Security, 2020, in force from 21 November 2025.

Still open: Companies can switch the wage rule off in settings if they apply it from a later date.

Professional tax

Cross-checked with published guides

Maharashtra, Karnataka, Tamil Nadu, West Bengal, Telangana, Andhra Pradesh, Gujarat, Kerala, Madhya Pradesh, Odisha, Assam, Bihar, Jharkhand, Manipur, Tripura, Nagaland, Meghalaya, Mizoram and others

Basis: Compiled from Zoho Payroll’s state guide and cross-checked against greytHR’s published tables. Chhattisgarh’s exemption for salaried employees and Madhya Pradesh’s March instalment follow the state notifications as reported; Tamil Nadu’s Chennai slab was checked against the Greater Chennai Corporation’s circular.

Still open: Not verified against each state gazette. Sikkim, Meghalaya, Puducherry and Punjab were not independently checked, and Tamil Nadu and Kerala vary by local body.

Labour Welfare Fund

Not yet verified

Employee and employer amounts by state

Basis: Taken from Zoho Payroll’s guide.

Still open: Not checked against any state notification. It is off by default and each company turns it on.

Bank payment file

Built to the published format, not yet accepted by the live portal

NEFT, RTGS and IMPS salary list (CSV or Excel) and a letter to the bank

Basis: A bank-neutral list with the usual columns, checked for account, IFSC, name and the RBI payment limits (RTGS from ₹2,00,000, IMPS up to ₹5,00,000).

Still open: Banks use their own upload templates and we do not claim to match any one. There is no direct bank payout.

Gratuity

Checked against an official source

Formula, ₹20 lakh limit, one year for fixed-term employees, and a part-year counting only if it is more than six months

Basis: Payment of Gratuity Act and the Code on Social Security, 2020, as written. Earlier versions of our calculator rounded up at exactly six months; that is now corrected.

Employer PF charges

Not yet verified

EPF administrative charge (0.5%, minimum ₹75) and EDLI administrative rate (0.01%) used for employer cost

Basis: Carried in the rule registry from earlier work.

Still open: Not checked against current EPFO notifications. The EDLI contribution itself (0.5% of PF wages) is shown on payslips.

Payroll check

Cross-checked with published guides

Findings on processed payroll, with an optional AI summary

Basis: Each rule is covered by a test, and the statutory checks use the same rules payroll uses. The AI only rewrites findings; its figures are checked against them and names are never sent.

Still open: It does not recompute income tax from declarations. The AI summary is off unless the server has a key configured.

Chartered accountant review

Not yet verified

Sign-off on the statutory rule registry

Basis: The registry records the source of every figure.

Still open: No chartered accountant has signed it off yet.

Found a figure that is wrong or out of date? Tell us and we will check it, correct it and note the change in the changelog.