Payroll Services in Delhi: CA-Managed Salary Processing and Compliance

Delhi's workforce spans IT companies clustered around Nehru Place and Aerocity, trading firms in Connaught Place and Chandni Chowk, manufacturing units across Okhla Industrial Area, and a rapidly growing startup ecosystem in Saket and Hauz Khas. Each business type operates with different salary structures, shift patterns and compliance obligations - making payroll management one of the most complex recurring tasks for Delhi employers. Learn more about Payroll Services across India.

The Delhi government revises minimum wages every six months - effective 1 April and 1 October - based on the Consumer Price Index for Industrial Workers (CPI-IW). Unlike Maharashtra or Karnataka, Delhi does not impose a state Professional Tax, but employers must comply with EPF, ESI, the Delhi Shops & Establishments Act, 1954 and the Payment of Bonus Act, 1965. Delhi businesses also benefit from integrated Income Tax Return and GST Returns from the same CA team.

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IT and BPO Companies: IT and BPO companies operating from Nehru Place, Aerocity and the Noida-Delhi border zones employ knowledge workers on complex CTC structures including basic salary, HRA, special allowances, performance bonuses and stock options. These employers need accurate TDS computation under Section 192, timely Form 16 generation and investment proof verification.

Manufacturing Units: Manufacturing units in Okhla Industrial Area employ a mix of permanent staff, contract labour and daily wage workers. Under the Contract Labour (Regulation and Abolition) Act, 1970, principal employers must ensure contractors comply with Delhi minimum wages. Okhla manufacturers need payroll handling multiple wage categories, shift differentials and overtime under the Factories Act, 1948.

Trading Firms: Trading firms in Connaught Place, Lajpat Nagar and Karol Bagh must comply with the Delhi Shops & Establishments Act, 1954 for employee records, leave entitlements and working hour limits of 9 hours per day and 48 hours per week. Also see GST Registration in Delhi for tax compliance.

Startups: Startups in Saket, Hauz Khas and Greater Kailash scaling from 5 to 50 employees need payroll services that grow with them. EPF becomes mandatory at 20+ employees. ESI applies at 10+ employees with wages up to Rs 21,000/month. For company formation, explore Private Limited Company Registration.

NGOs and Government Contractors: Delhi NGOs and government project implementers with salaried staff need compliant payroll with EPF, ESI and proper Form 16 generation for audit readiness and donor reporting requirements.

• PAN Card of Company/Proprietor: Required for TAN verification and TDS compliance.
• TAN (Tax Deduction Account Number): Mandatory for TDS on salary deduction and Form 24Q filing.
• EPF Registration Number: If already registered. If not, Patron applies through EPFO Unified Portal for Delhi businesses.
• ESI Code Number: If already registered with ESIC Delhi Regional Office. If not, Patron handles registration.
• Employee Master List: Complete employee data: name, PAN, Aadhaar, UAN, bank account details, date of joining, designation and CTC breakup.
• Attendance and Leave Records: Monthly attendance register or biometric data, leave applications and approvals.
• Previous Payroll Records: Last 3 months payslips, Form 16 from previous employer for mid-year joiners, existing CTC structure.
• Delhi Shops & Establishments Registration: Certificate of registration under the Delhi Shops & Establishments Act, 1954.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Payroll Services in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

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With offices in Pune, Mumbai, Delhi and Gurugram, Patron serves Delhi employers with both in-person and online payroll management. Our Delhi CA team at Rohini processes payroll for IT companies, manufacturers, traders and startups across all Delhi zones.

• Payroll Services in India - Parent service covering all payroll management across India
• Accounting Services - Integrated bookkeeping and accounting for Delhi businesses
• TDS Return Filing - Quarterly TDS return filing (Form 24Q, 26Q) for Delhi employers
• Income Tax Return Filing - ITR filing for businesses and individuals in Delhi
• GST Returns - Monthly/quarterly GST return filing for Delhi businesses
• PF Registration - EPF registration for Delhi businesses reaching the 20-employee threshold

Payment of Wages Act, 1936: Mandates timely payment of wages. Employers with fewer than 1,000 workers must pay by the 7th of the following month; 1,000+ workers by the 10th. Applicable to all Delhi establishments.

Employees' Provident Fund Act, 1952: Mandatory for establishments with 20+ persons in Delhi. Contribution: 12% employer + 12% employee on basic + DA, subject to Rs 15,000 statutory ceiling. Administered by EPFO Regional Office Delhi.

Employees' State Insurance Act, 1948: Mandatory for 10+ employees with wages up to Rs 21,000/month. Contribution: 3.25% employer + 0.75% employee. Administered by ESIC Regional Office Delhi.

Income Tax Act Section 192: Employer must deduct TDS on salary at applicable slab rates. Section 115BAC (new regime) is default since FY 2023-24. Quarterly Form 24Q mandatory. Penalty for non-deduction: 1% per month under Section 201(1A).

Payment of Bonus Act, 1965: Mandatory bonus of 8.33%-20% for employees earning up to Rs 21,000/month. Applicable to Delhi establishments with 20+ persons.

Payment of Gratuity Act, 1972: Gratuity payable after 5 years of continuous service. Calculation: 15 days wages per completed year. Maximum: Rs 25,00,000.

Delhi Shops & Establishments Act, 1954 (Amended 2026): Regulates working hours (9 hours/day, 48 hours/week), leave entitlements and employment conditions. 2026 amendment raised threshold to 20+ employees. Source: labour.delhi.gov.in.

Minimum Wages Act, 1948: Delhi government fixes minimum wages semi-annually for scheduled employments. Categories: unskilled, semi-skilled, skilled, clerical. Non-compliance attracts penalties under Section 22.

EPF contributions must be deposited by the 15th of the following month. Late deposit attracts interest at 12% per annum under Section 7Q of the EPF Act and damages up to 100% of arrears under Section 14B. TDS on salary must be deposited by the 7th - failure attracts 1% per month interest under Section 201(1A). Delhi's semi-annual minimum wage revision means payrolls must be updated every April and October.

Non-payment of minimum wages attracts imprisonment up to 6 months and/or fine under the Minimum Wages Act Section 22. Get your Delhi payroll managed by CAs to ensure zero compliance gaps and zero penalties.

Payroll services in Delhi demand accuracy, timeliness and deep knowledge of both central labour laws and Delhi-specific regulations. From semi-annual minimum wage revisions to the Delhi Shops & Establishments Act 2026 amendment, the compliance landscape is constantly evolving for Delhi employers.

Patron Accounting's Delhi office in Rohini provides CA-managed payroll services backed by 15+ years of practice and 10,000+ businesses served. Our integrated approach - combining payroll processing with ITR filing, TDS returns and statutory compliance from a single team - eliminates the gaps that cause penalties and audit issues.

For Delhi businesses seeking a reliable payroll partner, Patron offers a free consultation to assess your current payroll setup, estimate compliance gaps and provide a transparent fee quote.