India payroll, written by the team that runs yours
Deep, opinionated guides on Indian payroll, tax and compliance — from the consultants who handle this every day for high-growth companies.
What the 2026 EPFO changes mean for your payroll
A plain-English guide to the 2026 EPFO updates — revised wage ceiling, UAN-driven auto-transfer, and what payroll teams need to reconfigure before the next cycle.
More from our consultants
Written for founders, finance teams and people-ops leaders at high-growth Indian companies.
Old vs new tax regime in 2026: which to pick
A clear comparison of the old and new income-tax regimes under the 2026 framework, with breakeven points by salary band and how to advise employees during investment declaration.
A founder's guide to hiring in Bengaluru
From your first hire in Bengaluru to your fiftieth — the Karnataka-specific registrations, payroll deductions, PoSH obligations and employment contract clauses that every founder must get right.
ESOPs for Indian startups, end-to-end
How to design an ESOP pool, draft a plan that holds up, manage vesting and exercise, and handle the perquisite tax + capital gains correctly under the 2026 framework.
Professional Tax across India: a state-by-state guide
Professional Tax rates, registration thresholds and filing frequencies across every state that levies PT in India — Karnataka, Maharashtra, West Bengal, Tamil Nadu, Telangana, Andhra Pradesh, Gujarat, Kerala, MP and more.
Form 16 explained — and what every employer should know
A clear walk-through of Form 16 Part A and Part B, what the new Form 130 under the Income-tax Act 2025 changes, when to issue, and the common errors that cause notices and re-issuance.
EOR India for US companies — the 2026 guide
A practical 2026 guide for US companies hiring in India via an Employer of Record — what an EOR actually does, what it costs, the trade-offs vs. a wholly-owned subsidiary, and when to switch.
EOR vs. own entity in India — when to switch (with numbers)
A numbers-led comparison of running your Indian team via an EOR vs. incorporating a wholly-owned subsidiary — with month-by-month cost, the operational differences, and the realistic switching timeline.
Setting up an Indian subsidiary for a foreign tech company
Step-by-step playbook for a foreign tech company incorporating a wholly-owned Indian subsidiary: structure, FDI route, registrations, FEMA filings, banking, payroll and the realistic 45-day timeline.
Hire software engineers in India — the foreign founder's playbook
The complete 2026 playbook for foreign companies hiring software engineers in India — sourcing channels, compensation benchmarks by city, interview process, offer mechanics and the legal structure to put them on payroll.
Payroll services in India for a foreign company — what to look for
How a foreign company should evaluate Indian payroll providers — the compliance stack you need handled, the warning signs of cheap providers, and how dedicated-consultant models change the cost-quality trade-off.
PF compliance for foreign employers hiring in India
Everything a foreign company needs to know about Indian Provident Fund (EPFO) compliance — when it applies, how to register, monthly ECR mechanics, the 2026 wage ceiling change, and International Worker rules.
TDS for a foreign company operating in India
How Tax Deducted at Source (TDS) applies to a foreign company's Indian operations — Section 192 on salary, Section 194J/194C on contractors, and Section 195 on cross-border payments to the foreign parent.
Permanent establishment risk for foreign companies in India
How a foreign company unintentionally creates a Permanent Establishment in India — the fixed-place, service and dependent-agent PE tests — and how to structure operations so PE doesn't get triggered by accident.
Hire Indian contractors from the US — compliance playbook
How a US company should hire and pay Indian contractors compliantly — the misclassification test, contractor agreements, US tax position, Indian GST and TDS, FIRC documentation and wire-transfer mechanics.
Contractor vs. employee misclassification in India — the test
How Indian and US authorities determine whether a worker is an independent contractor or a misclassified employee — the practical factors, the consequences of getting it wrong, and how to restructure cleanly.
Indian engineer salary benchmark 2026 — by city, level, function
The 2026 compensation benchmark for Indian software engineers by city (Bengaluru / Hyderabad / Pune / NCR / Chennai / tier-2), level (junior to principal) and specialty (ML, infra, security, frontend). Includes total cost-to-foreign-employer.
ESOPs for Indian employees of a foreign startup
How a foreign-incorporated startup grants stock options to its Indian employees — the FEMA constraints, LRS limit, tax treatment at exercise and sale, and the cleanest operational structure.
Section 195 TDS — withholding on payments to non-residents
How Section 195 of the Income Tax Act governs TDS on payments by Indian payers to non-resident recipients. Rate matrix by payment type, DTAA interplay, Form 15CA / 15CB mechanics and common foreign-subsidiary scenarios.
Switching from EOR to your own subsidiary in India — the 60-day playbook
The step-by-step 60-day playbook for migrating your Indian team from an EOR to a wholly-owned subsidiary — incorporation, registrations, employee migration ECRs, payroll cutover and post-migration tidy-up.
Indian employment contract — must-have clauses for foreign employers
The specific clauses every Indian employment contract from a foreign-owned subsidiary must contain — IP assignment, governing law, jurisdiction, confidentiality, notice, PoSH reference, statutory acknowledgements.
Indian holidays for global teams — what foreign employers should know
How to handle Indian public holidays when your Indian team is part of a global organisation — the statutory mandated holidays, festival floaters, regional variations, and how to set a holiday calendar that closes deals.
India payroll for a US company — the operations playbook
How a US C-Corp actually runs Indian payroll — the entity / EOR question, registrations, monthly cycle, the four statutory filings, USD reporting and FX handling. Plain-English playbook.
ESI compliance for foreign-owned companies in India
Everything a foreign employer needs to know about Employees' State Insurance (ESI) — when it applies, the wage ceiling, employee + employer rates, IP card mechanics, monthly contributions, and the medical benefits employees actually get.
Professional Tax across India for foreign employers with multi-state teams
How a foreign-owned subsidiary handles Professional Tax (PT) when its employees sit across multiple Indian states — registrations per state, slab differences, filing cadence, and the common multi-state mistakes.
Payroll outsourcing in India — the foreign-employer evaluation framework
A decision framework for foreign companies evaluating Indian payroll outsourcing vendors — what to insist on, what to negotiate, the red flags, and the pricing bands you should expect across vendor tiers.
Form 16 in India for a foreign employer — issuance, errors, ITA 2025
How a foreign-owned Indian subsidiary issues Form 16 (and Form 130 from FY 2026-27) to its Indian employees — Part A vs Part B, TRACES mechanics, common errors and the ITA 2025 transition.
Salary processing in India — the monthly mechanics
What 'processing salary' in India actually involves — the data inputs, the computation order, the statutory deductions, the bank disbursement file, and the post-processing reconciliation foreign employers should expect each month.
Payroll calendar India 2026 — every due date, in one place
The complete 2026 Indian payroll calendar — monthly TDS, PF, ESI, PT due dates, quarterly TDS returns, annual filings and the full public-holiday list, formatted as a foreign employer's planning reference.
Minimum wages in India by state — 2026 reference
How Indian minimum wages work — the central / state structure, scheduled employments, zone-based slabs (A / B / C), and the 2026 reference table for the states foreign employers most commonly operate in.
Code on Wages 2019 — what foreign employers need to do
The Code on Wages 2019 went operational in late 2025. Here is what changes for a foreign-owned Indian subsidiary — the 50%-of-CTC Basic floor, the new wage definition, PF and gratuity recomputation, and the implementation checklist.
Income-tax Act 2025 — the transition for foreign companies
The Income-tax Act 2025 replaces the 1961 Act from FY 2026-27 onwards. Here is what changes for foreign-owned Indian subsidiaries — section renumbering, Form 130 replacing Form 16, Section 393 consolidating non-salary TDS, and the practical transition checklist.
Salary structure in India for a foreign-owned subsidiary
How to design a compliant, tax-efficient Indian salary structure for foreign-owned subsidiaries — the Code on Wages 2019 50% floor, every standard component, what's taxable vs exempt, and a worked example at ₹50L CTC.
Reverse-charge GST on imported services — foreign-owned subsidiary
When does Reverse Charge Mechanism (RCM) under GST apply to your Indian subsidiary's payments to the foreign parent? IGST on imported services, intercompany SaaS, advisory fees, and the input-credit reclaim mechanics.
Onboarding an Indian employee — the 30-day playbook
How to onboard an Indian engineer from a foreign-owned subsidiary so day 1 is clean — pre-joining checklist, KYC, UAN setup, salary assignment, tax declaration, statutory enrolment, and the post-onboarding ramp.
Incorporate a Pvt Ltd in India — the foreign founder's mechanics guide
The exact mechanics of incorporating an Indian Private Limited company as a foreign founder — name reservation, SPICe+, DIN, digital signatures, PAN / TAN allotment, and the 8-12 working day realistic timeline.
Wholly Owned Subsidiary (WOS) in India — what it is, what it gives you
What a Wholly Owned Subsidiary (WOS) actually is in Indian corporate law, when it's the right structure for a foreign company, and what it gives you compared to a branch office, JV or EOR.
Branch office vs subsidiary in India — the foreign-company choice
Full comparison of a Branch Office (BO) and a Wholly Owned Subsidiary (WOS) in India — what each can and can't do, the tax difference, RBI approval pattern, and which fits which type of foreign company.
LLP vs Pvt Ltd in India — what foreign founders should pick
Comparison of Limited Liability Partnership (LLP) and Private Limited (Pvt Ltd) company structures in India for foreign founders — taxation, FDI route, ESOPs, exit-friendliness and the practical recommendation.
GIFT City IFSC subsidiary — when foreign companies should consider it
What GIFT City's International Financial Services Centre (IFSC) offers a foreign-owned Indian subsidiary — the tax holidays, the eligible business activities, and how it compares to a regular Pvt Ltd elsewhere in India.
FDI in India for a foreign tech company — the routes and caps
How FDI policy works for a foreign tech company investing in India — the automatic vs approval routes, sectoral caps, the consolidated FDI policy, and the post-investment FEMA filings.
RBI approval for a foreign subsidiary in India — when it's needed
When does the Reserve Bank of India's approval matter for a foreign-owned Indian subsidiary? The clear list of triggers — approval-route sectors, ECB, LLP downstream investment, share transfers, and the process timelines.
FEMA compliance for a foreign-owned Indian subsidiary
The full FEMA compliance footprint for a foreign-owned Indian subsidiary — share allotment reporting, annual FLA return, share transfer reporting, intercompany payments, and the documentation that auditors expect.
Company formation in Bengaluru — the foreign tech company's guide
Setting up an Indian subsidiary in Bengaluru — Karnataka-specific Shops Act, Professional Tax, address requirements, registered office options, and the local registrations that matter beyond the central MCA filings.
Company formation in Hyderabad, Pune and Gurgaon — beyond Bengaluru
Setting up an Indian subsidiary in tier-1 tech cities other than Bengaluru — Hyderabad (Telangana), Pune (Maharashtra) and Gurgaon (Haryana / Delhi NCR). State-specific differences in registrations, PT and tax incentives.
Startup India (DPIIT) recognition for foreign-founded subsidiaries
How a foreign-founded Indian subsidiary can obtain DPIIT (Startup India) recognition — eligibility, application process, the tax holiday, ESOP deferral and the other benefits that materially help foreign-owned tech companies.
Director PAN and Aadhaar for foreign nationals on an Indian board
What a foreign national needs to become a director of an Indian Pvt Ltd — PAN application from abroad, DIN, DSC, Aadhaar (when applicable), and the apostille requirements for foreign documents.
MOA and AOA drafting for a tech company in India
How to draft Memorandum and Articles of Association for an Indian tech / SaaS company — object clause, share capital structure, ESOP enabling, board powers and the clauses foreign-funded subsidiaries should add.
Annual filings for a Pvt Ltd in India — the ROC calendar
Every annual filing a Pvt Ltd company in India must make with the Registrar of Companies — AOC-4, MGT-7, DIR-3 KYC, audit, FLA — with due dates, penalties for missing, and the consolidated calendar.
Hire developers in India remotely — the foreign founder's full guide
How to hire and manage Indian developers fully remotely from the US, UK or EU — sourcing channels, time-zone playbook, async-first practices, equipment and the legal structure that makes it work.
Hire offshore developers in India — modern playbook for foreign companies
How modern foreign companies hire offshore developers in India — moving past the 2010s body-shop / outsourcing model into direct employment, captive teams and dedicated consultants for compliance.
Indian tech talent for US startups — the strategic case
Why US-headquartered startups consistently hire Indian engineers, what it actually costs versus US hires, the cultural and time-zone realities, and how to make the model work from seed to Series C.
Build an engineering team in India — month-by-month playbook
How to build a 10-person engineering team in India from scratch over the first 9 months — the legal setup, first 3 hires, scaling to 10, the manager hire, and avoiding the early-team pitfalls.
Hire data scientists in India — talent map, salaries, evaluation
Where India's data-science talent actually sits, the 2026 salary bands by level, the skills test that filters real practitioners from notebook-only candidates, and the offer mechanics for foreign employers.
Hire DevOps and SRE engineers in India
Where to find experienced DevOps and SRE engineers in India, 2026 salary bands, the production-readiness skills test, and the specific challenges of evaluating infrastructure engineers from outside India.
Hire a Chartered Accountant (CA) in India — for foreign employers
When and why a foreign-owned Indian subsidiary should hire its own in-house Chartered Accountant, salary ranges, the qualifications that matter, and the alternative of using an external CA firm or payroll-bundled CA.
Senior engineer salary in Bengaluru 2026 — calibrated by level and stack
The 2026 Bengaluru salary benchmarks for senior engineers — by experience level (5/8/12+ years), by stack specialisation (frontend / backend / fullstack / ML / infra), with comparison to Hyderabad and tier-2 cities.
Hire freshers vs. senior engineers in India — the strategic call
When should a foreign company hire fresh-from-college Indian engineers, when should it hire only senior, and how the mix changes as the team scales. With cost-per-output math.
Interview process for India hiring — what works in 2026
The interview process that consistently closes Indian engineering offers in 2026 — round structure, scheduling cadence, scorecards, decision speed, and the differences from US-style loops.
Offer letter format for India — what foreign employers must include
The exact clauses an Indian offer letter must contain — compensation breakdown, probation, notice period, IP assignment, governing law, plus the state-specific calibrations and the common errors that cause disputes.
Hire AI / ML engineers in India — 2026 talent map
Where India's AI / ML engineering talent sits in 2026 — the LLM specialist boom, salary bands by level and specialty, the production-readiness test, and the sourcing channels that actually work.
Hire blockchain engineers in India — Web3 talent map 2026
Where to find India's blockchain / Web3 engineering talent, the niches that have real depth (Solidity, Rust on Solana, Move on Aptos / Sui), 2026 salary bands and the evaluation playbook for foreign Web3 companies.
Employer of Record (EOR) India — full 2026 explainer
What an Employer of Record (EOR) in India actually does, the legal structure, the compliance stack the EOR carries on your behalf, and when an EOR is the right model for foreign companies hiring in India.
EOR services in India — what's actually included
The complete scope of services an Indian EOR provides — payroll, statutory filings, benefits, exits — plus the things commonly excluded and need to be negotiated explicitly.
Best EOR for India 2026 — selection criteria + tier comparison
How foreign companies should evaluate Indian EOR providers in 2026 — selection criteria, the three vendor tiers, what each tier delivers, and the questions that separate genuine from marketing.
EOR India cost and pricing — what foreign companies actually pay
Realistic 2026 EOR pricing in India by tier, the all-in monthly cost for one Indian engineer at ₹60L CTC, hidden fees to watch for, and total landed cost comparison vs. own subsidiary.
EOR vs PEO in India — the real difference
Employer of Record vs Professional Employer Organization in India — the legal distinction, why the terms are often used interchangeably, and which model actually fits foreign companies hiring in India.
EOR India for European firms — UK / EU / Germany specifics
EOR India considerations for European-headquartered companies — DTAA, GDPR data flows, time-zone advantages, payment mechanics in EUR / GBP, and how the model differs from US-headquartered scenarios.
EOR India for SaaS startups — when it's the right call
Why EOR India is the default choice for foreign-headquartered SaaS startups hiring their first Indian engineers — speed, cap-table simplicity, scaling path, and the specific operational patterns that work.
EOR India compliance checklist — what your EOR should handle
The complete compliance checklist your Indian EOR should handle — monthly statutory deposits, quarterly returns, annual filings, year-end Form 16, exit handling. Verify each line before signing.
EOR India for engineering teams — operational playbook
How foreign engineering organisations actually operate Indian teams via EOR — async / sync mix, code review across time-zones, on-call rotation, equipment provisioning, and the ESOP / equity integration.
Hire one employee in India — the smallest viable setup
How a foreign company hires its single first Indian employee — EOR vs contractor vs direct hire, cost, timeline, and the operational decisions that matter most when scale is one.
EOR India alternatives to Deel, Remote, Rippling — when to switch
When a foreign company should use Deel / Remote / Rippling for India hires vs. switching to an India-specialist EOR — cost, compliance depth, and the specific scenarios where each wins.
EOR India for remote workers — fully distributed team patterns
How EOR India supports fully remote Indian employees across multiple states and cities — multi-state PT, single PF code, Shops Act jurisdiction, and the patterns that work for distributed Indian teams.
DTAA India-US — the practical guide for foreign companies
The India-US Double Taxation Avoidance Agreement explained for operating purposes — treaty rates on royalty, FTS, dividend, interest, business profits; PE article; how to actually claim the lower rates.
DTAA India-UK — practical guide for UK companies
The India-UK Double Taxation Avoidance Agreement explained for UK companies operating in India — treaty rates, PE article, claiming benefits, and Brexit's (non-)impact.
GST registration for a foreign company in India
When does a foreign company need GST registration in India? OIDAR registration, regular GST for Indian subsidiaries, reverse charge mechanics, and the practical process.
Transfer pricing for an Indian tech subsidiary of a foreign parent
How transfer pricing rules apply to an Indian tech subsidiary of a foreign parent — cost-plus markup, comparability analysis, Master File, Form 3CEB, and the safe-harbour provisions.
Tax Residency Certificate (TRC) for India operations
What a Tax Residency Certificate (TRC) is, when you need it for India operations, how to obtain it from your home country's tax authority, and how to use it with Form 10F to claim DTAA rates.
Equalisation levy in India — what foreign tech companies need to know
India's Equalisation Levy on cross-border digital services — when 6% / 2% applies, who deducts, the relationship with income tax, and the practical compliance for foreign tech companies.
Advance ruling in India for foreign companies
When and how a foreign company can seek an advance ruling from the Board for Advance Rulings on Indian tax positions — process, fees, timeline and the situations where it makes sense.
Software and SaaS taxation in India for foreign providers
How software licensing and SaaS subscriptions sold by foreign companies into India are taxed — Section 9 royalty position, Engineering Analysis Supreme Court ruling, GST, and the practical structures that minimise India tax.
Pay Indian contractors compliantly — the foreign-company guide
How a foreign company pays Indian contractors compliantly — payment mechanics, US-side tax position, India-side obligations, FIRC documentation, and the misclassification guardrails.
1099 equivalent in India — contractor tax forms explained
The Indian equivalents of US 1099 forms — Form 16A for non-salary TDS, contractor's ITR-3 / ITR-4, GST returns, and what foreign companies need to provide for Indian contractor tax filing.
TDS Section 194J on Indian contractors — for Indian subsidiaries
How Indian subsidiaries withhold TDS at 10% under Section 194J on payments to professional / technical service contractors — applicability, rate, threshold, deposit cycle, and the transition to Section 393 under ITA 2025.
International wire transfer to Indian contractor — mechanics
How international wire transfers to Indian contractor bank accounts actually work — SWIFT mechanics, intermediate bank charges, FX margin, processing time, and the cheaper alternatives.
FIRC for Indian contractor payments — what it is and why it matters
What a Foreign Inward Remittance Certificate (FIRC) is, why Indian contractors need it for every foreign payment, how it affects their GST / income tax position, and what foreign payers can do to make it easier.
Contractor agreement for India — must-have clauses
The essential clauses every contractor agreement between a foreign company and an Indian contractor should contain — scope, IP assignment, payment, confidentiality, term, governing law, and the classification-protection language.
GST invoice from Indian contractor — what foreign payers should expect
What a GST-compliant invoice from an Indian contractor to a foreign payer should look like — zero-rated export treatment, required fields, GSTIN display, and what foreign payers should verify.
Freelancer income tax in India — for those serving foreign clients
How Indian freelancers serving foreign clients handle income tax — Section 44ADA presumptive scheme, regular tax computation, advance tax, ITR filing, and the tax-saving strategies that work.
Stock options in India for a foreign company's employees
How a foreign company grants stock options to its Indian employees — direct grants vs Indian subsidiary plan, RSU vs ESOP, tax mechanics at exercise and sale, and the operational toolkit.
Health insurance for Indian employees of a foreign employer
What group health insurance to provide Indian employees of a foreign-owned subsidiary — coverage levels, family floater vs individual, top-up plans, OPD, and the major insurer options.
PF and UAN for Indian employees of a foreign employer
How PF Universal Account Number (UAN) works for Indian employees of foreign-owned subsidiaries — UAN allocation at first job, portability across employers, KYC, withdrawals and the foreign-employer's role.
Gratuity for a foreign-owned Indian subsidiary's employees
How gratuity works in India for foreign-owned subsidiaries' employees — eligibility, formula, the ₹20 lakh exemption, provisioning, and the operational mechanics.
Leave policy in India for a global team
How to design an Indian leave policy that fits within a global organisation — leave types (casual, sick, earned, maternity, paternity), statutory minimums, common foreign-employer additions, and the accounting.
Retention strategies for Indian tech talent in 2026
What works to retain Indian engineering talent in 2026 — compensation refresh cycles, growth paths, ESOP refreshes, work-life signals, manager investment, and the metrics that actually predict retention.
Compensation benchmarking India 2026 — by level, function, city
Calibrated compensation benchmarks for Indian tech roles in 2026 — by level, function, city — covering engineering, product, design, data, sales, marketing and finance.
Performance bonus structure in India — what works
How to structure performance bonuses for Indian employees of a foreign-owned subsidiary — annual vs quarterly cycles, % of base, individual vs team metrics, statutory bonus, and the operational mechanics.
Work-from-home policy in India for a foreign employer
How to design a work-from-home policy for Indian employees of a foreign-owned subsidiary — equipment, stipends, security, statutory considerations, and the policy template that fits remote-first teams.
Shops & Establishments Act multi-state — for foreign companies
How a foreign-owned Indian subsidiary handles the Shops & Establishments Act across multiple states — registrations, employee classifications, working hours, leave, and the differences between key states.
PoSH compliance for foreign-owned Indian companies
Prevention of Sexual Harassment (PoSH) compliance for foreign-owned Indian subsidiaries — Internal Committee constitution, policy, training, annual report and the cost of non-compliance.
Termination and notice period in India for foreign employers
How termination works in India for foreign-owned subsidiaries — without cause, for cause, the notice period mechanics, statutory protections, severance norms and the documentation needed to defend at tribunal.
Full and Final settlement in India — the process
How Full and Final settlement works in India — components, computation, timeline, tax treatment, and the documents the departing employee should receive.
Exit interview in India — template and best practice
How to run an effective exit interview with Indian employees — question framework, what to actually learn, how to handle the response, and the cultural calibrations that matter.
Background verification (BGV) in India for foreign employers
How background verification (BGV) works in India for foreign-owned subsidiaries — major vendors, what's checked, costs, timeline, and the consent / privacy framework.
Indian work visa for foreign employees seconded to India
How a foreign company secondes its foreign employees to India — Employment Visa (E-visa), business visa, the salary threshold, FRRO registration, and the practical mechanics.
FRRO compliance for foreign nationals in India
The full FRRO (Foreigners Regional Registration Office) compliance requirements for foreign nationals working in India — registration, renewals, address changes, exit clearance.
Building an India tech center for a global firm — strategic playbook
How global firms build India tech centers / GCCs — from initial scoping to 500+ headcount — covering location, scope, leadership, operating model, governance and the maturity stages.
Run your next payroll on FastLegal Payroll.
Create a workspace, bootstrap the standard Indian defaults (leave types, salary structure, holidays for two years), add your first employee, and run May payroll — all before your evening chai.
- Workspace auto-bootstrapped on signup (leave types, salary structure, holidays)
- PF / ESI / PT / TDS computed every run — every cycle
- Employee + contractor portals included, no extra tier
- No credit card needed