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Payroll Processing

Payroll converts approved employee, attendance and compensation data into accurate gross-to-net pay, statutory deductions, payslips, accounting entries and reconciled payment instructions.

Employment, tax and labour compliance

Last Reviewed: 29 July 2026
Next scheduled review: 29 October 2026
Reviewed by: IndiaBusiness.ai Editorial

Who it’s for

Employers with recurring salaries, variable pay, reimbursements or multi-state staff.
Businesses implementing the four labour codes effective from 21 November 2025.
Teams needing maker-checker controls and payroll confidentiality.
Employers integrating payroll with accounting, TDS, PF, ESI and professional tax.

When you may not need it — A founder-only entity with no payroll may only need reimbursement/director-remuneration advice. Payroll does not decide employee-versus-contractor status or cure a defective compensation structure.

Verified at-a-glance facts

Labour codes
Four codes came into force on 21 November 2025; applicable central/state rules and transition guidance must be checked
“Wages”
Common code definition; where specified exclusions exceed 50% of remuneration, the excess is added back
Salary date
Apply the Code on Wages, rules, employment category and establishment facts
Data sensitivity
Bank, tax, health and compensation data require restricted access and retention controls

Key facts table

Employee master and compensation
HR + authorised management
Attendance/leave/overtime
Approved source with cutoff
Tax declarations
Employee evidence and payroll validation
Statutory mapping
Applicable-law matrix by work state/establishment
Bank file
Maker-checker; never ask for banking passwords
Final books
Payroll-to-GL and payment reconciliation

Process

Step 1

Establish employee master, employment classification, state, wage structure and statutory coverage.

Step 2

Freeze monthly inputs under an approval calendar.

Step 3

Validate joins/exits, attendance, leave, overtime, variable pay and reimbursements.

Step 4

Calculate gross-to-net, TDS and applicable deductions.

Step 5

Run variance, negative-pay, bank and statutory exception checks.

Step 6

Obtain authorised approval; generate payslips and payment instruction.

Step 7

Reconcile bank, payroll register, statutory challans and ledger.

Step 8

Archive output under role-based access.

Documents needed

  • Employment/compensation records
  • PAN/bank and employee declarations
  • Attendance/leave
  • State/work location
  • Tax evidence
  • PF/ESI/UAN/IP details
  • Prior payroll and opening balances
  • Approved variable-pay and exit inputs

What IndiaBusiness takes care of

  • Payroll calendar
  • Computation
  • Variance report
  • Payslips
  • Bank upload file
  • Accounting journal
  • Deduction schedules
  • Statutory handoff
Client retains authority over hiring, salary and payment approval.

Questions founders ask

Must basic salary always be exactly 50% of CTC?

No. The labour-code rule is an add-back within the statutory definition of wages, not a universal instruction that every basic-pay line equal 50% of CTC.

Does payroll service include PF/ESI returns?

Only if separately scoped.

Can payroll be run after informal WhatsApp changes?

Use named approvals and a controlled change record.

Information is general and reflects sources reviewed on the date shown. Eligibility, documents, fees, timelines and outcomes depend on the applicant’s facts and the current law, authority portal or platform policy. IndiaBusiness provides advisory and execution support; approval and enforcement decisions remain with the relevant authority, certification body, platform, bank or other decision-maker.