PF, ESI and professional tax contribution filings
Payroll and bookkeeping
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Monthly
An approved payroll register is the starting point for statutory contributions and professional-tax returns. TheTaxCo prepares the member-wise workings, files the statutory returns after approval, follows up corrections and reconciles deposits to that register.
This service suits employers with an established payroll process who need the statutory cycle handled separately. Where the salary calculation is also required, payroll processing is handled by our payroll team alongside the filings.
Three obligations, one payroll source
PF, ESI and professional tax use different coverage rules and wage bases. We begin with the establishment’s documented coverage, employee membership and workplace information, then calculate each obligation from the approved payroll. A matching establishment total is insufficient if amounts are assigned to the wrong member.
For PF, the record includes the relevant member identifiers, contribution wages and employee and employer components. Existing UANs are checked before onboarding a joiner; a new employee should not automatically be given a duplicate identity. For ESI, the employee’s coverage and contribution-period position are reviewed along with the wages. PT follows the applicable workplace State and category.
The current ESI contribution rule prescribes an employer share of 3.25% and employee share of 0.75% of the relevant wages, with the prescribed rounding and employee-contribution exemption where applicable. We test that wage base and exemption before calculating deductions. Social Security (Central) Rules, 2026, rule 19.
Preparation and payment controls
We reconcile the new register with the previous month, investigate missing or changed member details, and prepare the contribution data and payment summary. Joiners, exits, unpaid days, arrears and corrections receive specific checks. The employer approves the liability, arranges the funds and completes required authentication. We handle the submission and follow up filing or payment differences.
After the payment and filing stages, we compare the challan, return acknowledgement and ledger record with the approved working. An uploaded return, a generated payment reference and a successful deposit are separate events. The closing pack records their actual status rather than treating the first reference number as completion.
The deliverables are the scheme-wise computation, filing data, completed acknowledgements and payment evidence when available, and a reconciliation of deductions and deposits. Open items identify the employee or period affected and the next action.
The standard calendar
PF contributions are remitted within 15 days of the close of each month under paragraph 28(3) of the 2026 Scheme. ESI regulation 31 provides for payment within 15 days of the last day of the calendar month in which contributions fall due. Telangana’s registered-employer PT return is Form V, with payment evidence by the 10th of the following month. PF Scheme, 2026, ESI General Regulations and Telangana return guidance.
The period and any applicable official extension are checked when setting the actual due date. Other States’ PT calendars are assessed separately. Bank and internal approval cut-offs are set earlier so a payment failure can be addressed before the legal deadline.
Registration gaps, late payroll and historic defaults
A missing registration needs an applicability and start-date review alongside the current filing work. Late payroll needs an urgent input and approval plan. Neither situation establishes that contributions or returns are unnecessary.
For an old unpaid or incorrect month, we reconstruct the payroll and membership position, reconcile any partial deposits and assess the period-specific principal, interest, damages or other charges. We separate that repair from current-month processing so the historical issue does not repeatedly interrupt the new cycle. Relief or a waiver is considered only where the applicable rules and facts support it.
We need the approved payroll, existing registration records, employee identifiers and changes, prior filings, payment evidence and any notices. Employee count, States, member-data quality and arrears or corrections affect the preparation time. Our specialist team also handles member-claim assistance and contested proceedings, with the required authority and evidence agreed before proceeding.
Questions about completing the cycle
Do you calculate salaries too? Yes. Our payroll team calculates salaries and prepares the approved register that feeds these filings. If your team already prepares payroll, we can take that register through the statutory cycle.
The challan exists but the bank debit failed. Are we done? No. We confirm successful payment and its matching portal record. The failed attempt is retained as evidence while the actual deposit is completed.
Do joiners always need new identifiers? Existing PF and ESI identities are checked first. The appropriate onboarding or linking process depends on the employee’s record and the current system requirements.
Can we stop filing because headcount dropped? Continuing coverage and nil-period requirements must be checked before stopping. A reduced count is a review trigger, not an automatic exit.
Related services are employer registration review, Telangana professional tax and tax deduction reporting.
Email TheTaxCo, message us on WhatsApp or book a call. Share the latest completed payroll month, employee count, workplace States and any unpaid or unfiled periods.