Chapter IV · Area of practice
Compliance and HR administration
Administration of employee benefit obligations: accounts and compliance for exempted provident fund trusts, gratuity, and employees' state insurance, now under the Code on Social Security, 2020.
What the work covers
- Accounts, investments register and returns of exempted PF trusts
- Gratuity: liability schedules and payment compliance
- ESI registration, contributions and returns
- Compliance calendars for employee-benefit filings
The law it sits in
| Law | Provision | What it provides |
|---|---|---|
| Code on Social Security, 2020 | in force 21 Nov 2025 | Consolidates the EPF, ESI, gratuity and other social security laws |
| Code on Wages, 2019 | s. 2(y) | Common definition of wages used to compute benefits |
A new code, the same records
The four labour codes came into force on 21 November 2025. The benefits are largely the same, but the definition of wages is common across them, which changes the base on which provident fund and gratuity are worked out for many employers.
Exempted provident fund trusts keep their own accounts and investment records and are subject to inspection. The trust's records should reconcile, member by member, with payroll.
The firm’s addresses and the request form are on the offices and contact pages.
Related notes
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