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What Statutory Contributions Does India Payroll Require?
India payroll requires EPF (12%+12%), ESI (4% total), professional tax, TDS, and gratuity accrual - CTC includes all employer costs.
Ahmad Yusuf · Founder & Managing Director, Remvix· July 11, 2026· 1 min read
Key takeaways
- EPF: 12% employee + 12% employer on basic salary.
- ESI: 4% total for wages up to ₹21,000/month.
- CTC includes all employer costs; take-home pay is 65-80% of CTC.
India payroll requires several mandatory statutory contributions: EPF (12% employee + 12% employer on basic salary), ESI (4% total, for wages up to ₹21,000/month), professional tax, TDS, and gratuity accrual. CTC (Cost to Company) includes all employer costs, so take-home pay is reliably 65-80% of CTC.
For the full breakdown, see India Payroll: The Complete Guide.