WebHR

WebHR Knowledge Base

The HR compliance ready reckoner

What Indian labour and tax law asks of an employer, month by month and state by state, with the official source for every figure — and how WebHR does it for you on the web and the mobile app.

Compliance calendar

Every monthly, quarterly and annual due date in one place.

Forms & returns

Statutory forms and returns, with the official download page.

State-wise ready reckoner

Professional tax, LWF and shops & establishments by state.

HR glossary

CTC, gross, LOP, F&F, arrears and the rest, defined.

Browse by topic

Labour CodesThe four Codes in force since 21 November 2025, and what they replaced.
Social securityProvident fund, ESI, gratuity, maternity benefit and employee compensation.
Wages & bonusThe definition of wages, minimum wages, payment deadlines, deductions and bonus.
Income tax on salaryTDS under the Income-tax Act, 2025: section 392, Form 130, Form 138 and declarations.
State lawsProfessional tax, labour welfare fund, shops & establishments and holidays, state by state.
Workplace & conductPOSH, working hours, standing orders, contract labour, apprentices and employee data.
HR operationsPayroll month-end, full and final settlement, onboarding and the words HR uses.
Using WebHREvery module on the web and the mobile app: what it does, who uses it and how.All 12 articles

Latest changes in the law

  1. EPF wage ceiling raised from ₹15,000 to ₹25,000 a monthProvident fund

    S.O. 5109(E), under section 2(89) of the Code on Social Security, 2020. Employees earning ₹15,001–₹25,000 become members from 17 September 2026, and contributions are now worked out on up to ₹25,000.

    Source

  2. EPF, EPS and EDLI Schemes, 2026 replace the 1952, 1995 and 1976 schemesProvident fund

    Notified by G.S.R. 525(E) on 29 June 2026 under the Code on Social Security. Rates and coverage unchanged; deposits, returns and records move to fixed electronic timelines.

    Source

  3. ESI: a raise above ₹21,000 mid-period does not end cover until the period endsESI

    S.O. 2351(E) under the Code on Social Security. An employee whose wages cross the ceiling after a contribution period begins stays covered, and contributes, to the end of that period.

    Source

  4. Income-tax Act, 2025 in force: salary TDS is now section 392Income tax

    Form 130 replaces Form 16, and the quarterly salary TDS return Form 138 replaces Form 24Q. Rates, thresholds and the quarterly rhythm carry over; section numbers, form numbers and payment codes change.

    Source

  5. Draft central rules published under all four Labour CodesLabour Codes

    Objections invited for 30 days (Industrial Relations Code) and 45 days (the other three). Until final rules apply, follow the rules and forms your authority currently prescribes.

    Source

  6. The four Labour Codes come into force, replacing 29 central labour lawsLabour Codes

    Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020 and Occupational Safety, Health and Working Conditions Code 2020.

    Source

This knowledge base explains the law in plain language to help HR teams plan; it is not legal advice. Figures are checked against the official sources linked in each article on the date shown there. States revise rates by notification, so confirm against the linked authority before you file.