Module 1: Introduction to Payroll & Labour Laws
What is Payroll? Why is compliance important?
Payroll vs Salary Accounting
Overview of applicable labour laws:
Payment of Wages Act
Minimum Wages Act
Payment of Bonus Act
Payment of Gratuity Act
Shops & Establishment Act
Applicability & jurisdiction of each law
Module 2: Components of Salary & Payroll Computation
What is Payroll? Why is compliance important?
Understanding CTC Structure
Components: Basic, HRA, DA, Special Allowance, Bonus, LTA
Statutory Deductions: PF, ESI, TDS, Professional Tax
Minimum Wages Act
Designing Salary Structure in Excel
Payslip Preparation
Module 3: Provident Fund (PF) – Legal & Practical Aspects
Employees' Provident Fund & Miscellaneous Provisions Act, 1952
PF Eligibility & Coverage Rules
Wage ceiling and exemptions
EPF, EPS & EDLI – detailed breakup
PF Contribution Calculation (with examples)
UAN generation, KYC update, PF Transfer & Withdrawal
Establishment Registration on EPFO Portal
Monthly PF Return Filing (ECR Upload, TRRN, Challan, Payment)
PF Annual Return: Form 3A, 6A
Penalties & Late Fee Rules
Module 4: Employees' State Insurance (ESI) – Legal & Practical Aspects
Employees’ State Insurance Act, 1948
ESI Eligibility Criteria & Wage Ceiling
ESI Coverage, Benefits & Contribution
ESI Registration of Establishment
Adding/Removing Insured Employees (IP)
Monthly Return Filing on ESIC Portal (Challan, Payment, Receipts)
Employee Benefits – Sickness, Maternity, Accident, etc.
Compliance Checklist for Employers
Module 5: Payroll Statutory Calendar & Compliance Management
Monthly & Annual Compliance Calendar
Summary of Payroll-related Legal Forms & Returns
Labour Law Registers to Maintain
Labour Welfare Fund (LWF) – State-wise Rules (Overview)
Audits, Inspections & Record-Keeping
Module 6: TDS on Salary (Basic Understanding)
Income Tax on Salaries u/s 192 & Deduction
TDS Slabs, PAN Requirement, Investment Declarations
Form 16, Form 24Q, Form 12BA (Overview)
TDS Challan (281), Due Dates
Module 7: Practical Hands-On E-Filing
Live Demonstration on EPFO Portal:
ECR Creation, Upload, and Payment
UAN/KYC process
Live Demonstration on ESIC Portal:
Monthly Return Filing
IP management & Reports
Excel-Based Payroll Sheets: Automated calculation tools
Module 8: Final Assessment + Certification
Final assessment
Certificate of completion
How to start your ESI & PF filing service
Tools & software for professionals
Tips to get clients as freelancer/tax preparer