Payroll, PF, ESI and labour compliance

Payroll is where the smallest errors compound fastest, because they repeat monthly and each one creates a liability to a person rather than to a department. PF and ESI thresholds, contract labour licensing, the Rajasthan Shops and Commercial Establishments requirements, and the four Labour Codes whose implementation timeline has moved more than once.

Worth knowing if you employ people in Rajasthan: the state does not levy professional tax, so there is nothing to deduct and no return to file — despite a great deal of content that says otherwise.