Payroll Processing in Delhi: Salary, PF/ESI/TDS, and Labour Code 2025
📌 TL;DR - Payroll Processing in Delhi Services at a Glance
Payroll processing = salary computation + PF 12%+12% + ESI 0.75%+3.25% + TDS S.192 + payslips + Form 16 + statutory returns (EPFO/ESIC Delhi) + VDA half-yearly + 50% basic rule + F&F within 2 days + 7-year digital records + multi-state NCR. Delhi: NO Professional Tax. Income Tax Act 2025 from April 2026. From Rs 1,500/month (10 employees). Patron Rohini office.
Delhi is one of India's largest employment centres. For a comprehensive overview, see our Payroll Processing national guide.
| Parameter | Detail |
|---|---|
| Key Rates 2026 | PF 12%+12%. ESI 0.75%+3.25% (≤Rs 21K). TDS per slab. PT: NIL in Delhi |
| Labour Code 2025 | 50% basic. F&F 2 days. Fixed-term gratuity 1 year. Digital records 7 years |
| IT Act 2025 | New Act from 1 April 2026. New Form 24Q/16 formats. TDS deposit by 7th |
| Delhi Advantage | No Professional Tax. VDA revised half-yearly (April + October) |
| Cost From | Rs 1,500/month (≤10 employees); Rs 50/employee (50+) |
7,500+ registered companies. No PT (saves Rs 2,500/employee/year vs Maharashtra/Karnataka). VDA revised half-yearly. NCR = Delhi + Haryana + UP = 3 state labour regimes. Labour Codes Nov 2025: 50% basic, 2-day F&F, 7-year digital records. Income Tax Act 2025 from April 2026: new TDS formats. CA-managed = not just software automation but CA-supervised compliance. Patron Rohini office.
Content is reviewed quarterly for accuracy.