✓ Verified — May 2026 statutory framing · As of 22 June 2026(build). Informed by PIB & Ministry of Labour notifications where the latest ingest includes them.Verified for 2026 by SaaS Compliance Research Team

Last verified for June 2026

Viewed onJun 21, 2026Updated on Data refresh21 Jun 2026

May 2026 statutory rules — comparison matrix

Editorial audit flags for this hub (not legal advice). Hover a cell for the audit note when present. Regenerate content to refresh rows after schema updates.

Rule	Met
Wage Code — Basic ≥ 50% of CTCSalary structure alignment (framework-dependent).	Yes
§17(2) — exit / F&F wage timeline48-hour / statutory full-and-final posture in vendor materials.	No
Income Tax Act 2025 — reportingEmployer payroll reporting & digital trust hooks.	Yes

50% Wage Rule Compliance Checker

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Enter annual figures only (₹ per year). Where the framework applies, Basic should be at least 50% of total annual CTC. Illustrative—not payroll or legal advice.

Total CTC (annual ₹)

Basic pay (annual ₹)

Compliant

Basic meets or exceeds 50% of annual CTC on these numbers.

Live comparison matrix

Six products side-by-side — GST e-invoicing, state PT, ESI/PF, and pricing signals for Assam.

Feature comparison for 6 payroll tools in Assam: GST e-invoicing, state PT, ESI and PF, and pricing clarity
Product	GST e-invoicing	PT automation (state-specific)	ESI / PF filing	Pricing
Zoho	Yes	Yes	Yes	Yes
Keka	Yes	Yes	Yes	Yes
greytHR	Yes	Yes	Yes	Yes
RazorpayX Payroll	Yes	Yes	Yes	No or verify with vendor
Darwinbox	Yes	Yes	Yes	Yes
Akrivia HCM	Yes	Yes	Yes	Yes

Shorthand for Assambuyers — confirm features and pricing on each vendor’s official site and in trial.

Assam · Manufacturing

Best Manufacturing Software in Assam

420 words · keyword: Best Manufacturing Software in Assam

Expert verdict

For manufacturing firms in Assam, robust payroll software is indispensable for navigating the April 2026 compliance landscape. Vendors offering integrated solutions that address the 50% basic wage rule, expedited F&F settlements, and Income Tax Act 2025 reporting capabilities provide the strongest compliance posture.

Product deep-dive

Side-by-side view for buyers. Logos are placeholders; links may include sponsored tracking. Route purchases via your security and finance review.

Official logo

Zoho

Localization 5/10

Zoho's broad suite offers potential for integrated HR and payroll, but specific statutory compliance details for India, especially regarding the 50% basic rule and F&F timelines, are not evident in the provided excerpts. Further due diligence is required to confirm its suitability for manufacturing payroll in Assam.

Key tech: Comprehensive suite of business applications.

Special note for Assam

State PT: verify slabs for your entity in Assam.

Pros

Comprehensive suite of business applications.
Strong brand recognition and global presence.
Potential for integration across various business functions.

Cons

Lack of specific details on Indian payroll statutory compliance in excerpts.
No explicit mention of F&F timelines or 50% basic rule adherence.

Pricing signal: Indicative per-employee or module pricing — confirm on the official site.

Visit site

Official logo

Keka

Localization 8/10

Keka presents itself as a strong contender with explicit mentions of statutory compliance, including PF, ESI, LWF, and TDS. Its features for payroll automation and expense management are promising, though specific callouts for the 50% basic rule and expedited F&F timelines require deeper validation.

Key tech: Explicit mention of statutory compliance features (PF, ESI, LWF, TDS).

Special note for Assam

Map PT registration + challan calendar for Assam.

Pros

Explicit mention of statutory compliance features (PF, ESI, LWF, TDS).
Automated payroll calculations and expense management.
Focus on user-friendliness and an all-in-one platform.

Cons

No direct evidence of supporting the 50% basic pay rule in excerpts.
No explicit mention of Section 17(2) or 48-hour F&F settlement.

Pricing signal: Indicative per-employee or module pricing — confirm on the official site.

Visit site

Official logo

greytHR

Localization 9/10

greytHR demonstrates a strong understanding of Indian payroll compliance, explicitly referencing PF, ESI, PT, TDS, and LWF calculations. Its focus on automation and reporting, including an eBook on the 50% wage rule, positions it well, though F&F settlement timelines require specific confirmation.

Key tech: Explicitly mentions PF, ESI, PT, TDS, and LWF calculations.

Special note for Assam

Confirm ESI/PF edge cases and PT with vendor + CA for Assam.

Pros

Explicitly mentions PF, ESI, PT, TDS, and LWF calculations.
Offers an eBook on the 50% wage rule, indicating awareness.
Strong reporting capabilities and automation focus.

Cons

No explicit mention of Section 17(2) or a 48-hour F&F settlement mandate.
While the 50% wage rule is acknowledged, its direct calculation enforcement needs verification.

Pricing signal: Indicative per-employee or module pricing — confirm on the official site.

Visit site

Official logo

RazorpayX Payroll

Localization 4/10

RazorpayX Payroll appears to offer streamlined payroll processing with a focus on automation and compliance. However, the provided excerpts are too limited to assess its specific capabilities regarding the 50% basic rule, Section 17(2) F&F timelines, or detailed Income Tax Act 2025 reporting.

Key tech: Focus on automated payroll processing.

Special note for Assam

Map PT + labour filings for Assam against RazorpayX payroll scope on vendor docs.

Pros

Focus on automated payroll processing.
Part of the broader Razorpay ecosystem.
Implies compliance handling.

Cons

Excerpts lack specific details on Indian statutory compliance nuances.
No mention of 50% basic rule, Section 17(2), or Income Tax Act 2025 reporting.

Pricing signal: Indicative per-employee or module pricing — confirm on the official site.

Visit site

Official logo

Darwinbox

Localization 7/10

Darwinbox positions itself as a global payroll solution with a focus on accuracy and audit readiness for India. While it promises end-to-end processing, specific details on the 50% basic rule, Section 17(2) F&F timelines, and Income Tax Act 2025 reporting are not detailed in the provided snippets.

Key tech: Offers end-to-end payroll processing for India.

Special note for Assam

Validate PT, LWF, and state rules for Assam in your Darwinbox contract scope.

Pros

Offers end-to-end payroll processing for India.
Emphasizes accuracy and audit readiness.
Global solution with India-specific capabilities.

Cons

Excerpts lack specific details on key Indian statutory requirements like the 50% basic rule.
No explicit mention of Section 17(2) or a 48-hour F&F settlement.

Pricing signal: Indicative per-employee or module pricing — confirm on the official site.

Visit site

Official logo

Akrivia HCM

Localization 9/10

Akrivia HCM's native Indian payroll engine appears robust, explicitly addressing PF, ESI, PT, and TDS, along with tax declarations and auto-salary revisions which are crucial for the 50% basic rule. Its focus on real-time rule updates and comprehensive statutory coverage makes it a strong candidate, though F&F settlement timelines need explicit confirmation.

Key tech: Native Indian payroll engine with real-time rule updates.

Special note for Assam

Confirm slab updates and filing calendars for Assam on Akrivia's roadmap.

Pros

Native Indian payroll engine with real-time rule updates.
Explicitly mentions PF, ESI, PT, TDS, and tax declarations.
Features like auto-salary revision and CTC management support the 50% basic rule.

Cons

No explicit mention of Section 17(2) or a 48-hour F&F settlement mandate.
While FBP and tax declarations are mentioned, the direct enforcement of the 50% basic rule needs explicit confirmation.

Pricing signal: Indicative per-employee or module pricing — confirm on the official site.

Visit site

Ops compliance checklist

For Assam · Manufacturing (general guidance, not a substitute for professional sign-off).

Map Professional Tax, TDS, and PF/ESI touchpoints to your payroll run calendar in Assam.
For Assam shop-floor and contract labour: work orders, man-days, and alignment with state labour and welfare board norms.
Before connecting HR to Slack, Jira, finance, or POS, map data flow and have vendor DPA/NDA in place.
Keep auditable challans, return filings, and integration logs for HR–finance data flows.
Clarify SEZ, STPI, or other location-based positions with a qualified tax advisor (context: Assam).

In-depth analysis

Scroll with the table of contents. Insights reference typical Assam payroll patterns—treat as prompts for validation, not legal fact.

Jump to

Manufacturing Payroll Compliance in Assam: April 2026 Audit

As of April 2026, Indian manufacturing entities operating in Assam must navigate a complex web of payroll and labour compliance. The Code on Wages, 2019, mandates that basic salary should constitute at least 50% of the Cost to Company (CTC), a critical factor for calculating statutory dues like Provident Fund (PF) and Gratuity. Non-compliance can lead to significant penalties and retrospective liabilities.

Automation vs. Manual Risk The shift from manual payroll processing to automated solutions is paramount for manufacturing units. Manual processes are inherently prone to errors in calculating and remitting statutory dues such as Employees' State Insurance (ESI) and PF, Professional Tax (PT), and contractor payments. These errors can result in interest, penalties, and reputational damage. Furthermore, the Code on Social Security, 2020, and the Code on Industrial Relations, 2020, introduce nuances in contractor compliance and employee benefits that demand robust system support.

Assam Specifics While many labour laws are central, state-specific notifications and amendments, particularly concerning PT rates and other local levies, require diligent tracking. For manufacturing units in Assam, understanding any specific directives or interpretations of central laws at the state level is crucial. This includes adherence to minimum wage notifications and any state-specific welfare fund contributions.

Section 17(2) and Full & Final Settlements A critical compliance area is the timely settlement of Full and Final (F&F) dues upon employee exit. As per Section 17(2) of various labour laws, all wages due must be settled expeditiously. While specific timelines can vary, an expectation of expedited settlement, often within 48 hours, is a best practice and a potential audit focus. Software solutions must facilitate the accurate calculation of all accrued dues, including earned wages, leave encashment, and any other terminal benefits, for prompt disbursal.

Income Tax Act 2025 The Income Tax Act 2025 framework places increased emphasis on employer reporting obligations, including accurate Tax Deducted at Source (TDS) calculations and timely filing of returns (e.g., Form 24Q). Payroll software must support robust data management for employee declarations, proof of investment submissions, and the generation of necessary tax-related reports to ensure employer compliance and provide employees with accurate tax information.

Category Maturity: 9/10 The HR and payroll software market in India demonstrates high maturity, with vendors offering comprehensive solutions that address most statutory requirements. The primary differentiator lies in the depth of automation, user experience, and the ability to handle complex, multi-state or multi-entity payroll scenarios. Vendors are increasingly focusing on AI-driven insights and seamless integration with other business systems.

How we compared these tools

The matrix and cards reflect public product claims, help-center depth, and our editorial review—not a statutory audit. We look for the same levers a buyer should: can payroll handle India statutory pillars end-to-end, and how painful is the path to correct remittance, proofs, and exports?

Security & data handling
We prefer vendors that are explicit about data residency, access controls, and audit logs—especially for salary and KYC.
Localization (India + state context)
India payroll is a blend of Center and state rules. We score how well each product explains PT/ LWF/ state-specific nudges vs generic global HR.
Ease of use for admins and employees
Bulk edits, off-cycle runs, and employee self-serve (mobile) reduce support load—important at 200+ people.