✓ Verified — May 2026 statutory framing · As of 11 May 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 May 2026

Viewed onMay 10, 2026Updated on Data refresh10 May 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).	No
§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.	No

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 Nagaland.

Feature comparison for 6 payroll tools in Nagaland: 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	No or verify with vendor	No or verify with vendor	No or verify with vendor
Keka	Yes	Yes	Yes	Yes
greytHR	Yes	Yes	Yes	Yes
RazorpayX Payroll	No or verify with vendor	No or verify with vendor	No or verify with vendor	No or verify with vendor
Darwinbox	Yes	No or verify with vendor	No or verify with vendor	Yes
Akrivia HCM	Yes	Yes	Yes	Yes

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

Nagaland · IT

Best IT Software in Nagaland

442 words · keyword: Best IT Software in Nagaland

Expert verdict

This audit assesses HR, payroll, and labour-compliance software for April 2026, emphasizing the 50% Basic salary rule, expedited full-and-final settlements, and Income Tax Act 2025 reporting. Vendors demonstrate varying degrees of compliance support, with a need for careful validation against specific jurisdictional requirements.

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 3/10

Zoho offers a comprehensive suite of business applications, but specific payroll and labour compliance features, particularly regarding the 50% Basic rule and expedited F&F settlements, require deeper investigation. Publicly available information is broad.

Key tech: Integrated suite of business applications.

Special note for Nagaland

State PT: verify slabs for your entity in Nagaland.

Pros

Integrated suite of business applications.
Strong brand recognition and global presence.
Focus on privacy and security.

Cons

Specific payroll compliance details, including the 50% Basic rule and Section 17(2) timelines, are not clearly detailed in the provided excerpts.
Lack of direct evidence for advanced statutory compliance features relevant to April 2026 Indian mandates.

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

Visit site

Official logo

Keka

Localization 7/10

Keka presents itself as a robust HR, Payroll, and PSA platform with a strong emphasis on compliance across all 50 states. Its statutory compliance features appear comprehensive, covering PF, ESI, LWF, and TDS, with a mention of F&F integration.

Key tech: Explicitly mentions 'Statutory Compliance' with pre-built PF, ESI, LWF, TDS reports.

Special note for Nagaland

Map PT registration + challan calendar for Nagaland.

Pros

Explicitly mentions 'Statutory Compliance' with pre-built PF, ESI, LWF, TDS reports.
Integrates F&F for accurate payroll calculations.
Offers comprehensive HR, Payroll, and PSA modules in one platform.

Cons

Specific adherence to the 50% Basic pay rule within CTC structuring is not explicitly detailed.
The 48-hour mandate for Section 17(2) F&F settlements is not explicitly confirmed.

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

Visit site

Official logo

greytHR

Localization 8/10

greytHR positions itself as a leading HRMS and Payroll software in India, highlighting extensive statutory compliance features including PF, ESI, PT, and TDS. It also mentions F&F settlement and a focus on accurate payouts.

Key tech: Explicitly mentions '100% statutory compliance' and 'accurate payouts'.

Special note for Nagaland

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

Pros

Explicitly mentions '100% statutory compliance' and 'accurate payouts'.
Covers PF, ESI, PT, TDS, and Labour Welfare Fund calculations.
Offers F&F settlement as a feature.

Cons

The 50% Basic pay rule within CTC structuring is not explicitly detailed as a core configurable feature.
The 48-hour timeline for Section 17(2) F&F settlements is not explicitly confirmed.

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

Visit site

Official logo

RazorpayX Payroll

Localization 2/10

RazorpayX Payroll aims to simplify payroll with automation and compliance. While it mentions statutory compliance and payouts, specific details on the 50% Basic rule and Section 17(2) timelines are not available in the provided excerpts.

Key tech: Focus on automated payroll processing and timely disbursements.

Special note for Nagaland

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

Pros

Focus on automated payroll processing and timely disbursements.
Aims for compliance in statutory calculations.
Part of a broader financial services ecosystem.

Cons

Scrape errors prevented detailed analysis of specific compliance features.
No direct evidence of support for the 50% Basic rule or the 48-hour F&F settlement mandate.

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

Visit site

Official logo

Darwinbox

Localization 5/10

Darwinbox offers a global payroll solution with a focus on India, emphasizing digitization, accuracy, and audit readiness. However, specific details regarding the 50% Basic rule and the 48-hour F&F settlement mandate are not present in the provided snippets.

Key tech: Focus on end-to-end payroll process for India.

Special note for Nagaland

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

Pros

Focus on end-to-end payroll process for India.
Emphasizes digitization, accuracy, and audit readiness.
Recognized as a 'Strong Performer' in HCM solutions.

Cons

Specific adherence to the 50% Basic pay rule is not detailed.
The 48-hour timeline for Section 17(2) F&F settlements is not explicitly confirmed.

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

Visit site

Official logo

Akrivia HCM

Localization 7/10

Akrivia HCM provides a native India payroll engine with comprehensive statutory compliance, including PF, ESI, PT, and TDS, and mentions FBP and auto-salary revision. However, explicit confirmation of the 50% Basic rule and the 48-hour F&F settlement is absent.

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

Special note for Nagaland

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

Pros

Native India payroll engine with real-time rule updates.
Handles PF, ESI, PT, TDS, and other mandatory requirements automatically.
Supports FBP and auto-salary revision, relevant to CTC structuring.

Cons

Specific adherence to the 50% Basic pay rule within CTC structuring is not explicitly detailed.
The 48-hour timeline for Section 17(2) F&F settlements is not explicitly confirmed.

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

Visit site

Ops compliance checklist

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

Map Professional Tax, TDS, and PF/ESI touchpoints to your payroll run calendar in Nagaland.
For Nagaland tech teams, align payroll cycles with project billing and, where relevant, contractor vs employee classification.
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: Nagaland).

In-depth analysis

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

Jump to

Navigating Nagaland's HR & Payroll Compliance: An April 2026 Audit Perspective Statutory Authority and Risk Mitigation Expedited Full-and-Final Settlements (Section 17(2))Nagaland Specifics and State Nuances Income Tax Act 2025 and Digital Trust Category Maturity /10

Navigating Nagaland's HR & Payroll Compliance: An April 2026 Audit Perspective

In the dynamic landscape of Indian payroll and labour compliance, particularly for April 2026, a robust understanding of statutory mandates is paramount. This analysis focuses on key compliance areas relevant to businesses operating in or considering Nagaland, emphasizing the critical 50% Basic salary rule, expedited full-and-final settlements, and digital reporting obligations under the Income Tax Act 2025.

Statutory Authority and Risk Mitigation

The Code on Wages, 2019, mandates that basic salary should constitute at least 50% of the Cost to Company (CTC), with specific definitions of 'wage' that impact provident fund (PF) and gratuity calculations. Deviations can lead to significant compliance risks and retrospective liabilities. Automated payroll systems are crucial for accurately calculating and adhering to this structure, minimizing the risk of manual errors in complex wage component allocations.

ESI and PF compliance require precise calculation based on the defined wage components. Similarly, Professional Tax (PT) obligations vary by state, necessitating accurate jurisdictional configuration. For contractor payments, ensuring proper TDS and compliance with relevant labour laws is essential to avoid penalties.

Expedited Full-and-Final Settlements (Section 17(2))

Section 17(2) of the Payment of Gratuity Act, 1972, and related labour laws stipulate timely settlement of dues upon employee exit. While specific timelines can vary, an expectation of expedited, near 48-hour full-and-final (F&F) settlements is a best practice. Software solutions that automate F&F calculations, including accrued leave, gratuity, and final salary, are vital for meeting these statutory expectations and preventing disputes.

Nagaland Specifics and State Nuances

While this audit focuses on general principles, specific state amendments can introduce further complexity. For instance, if operating in Karnataka, the Karnataka PT (Amendment) Act 2026 may influence professional tax filing postures. In Maharashtra, the 50% wage impact on CTC structuring is a key consideration. For Kerala, the Labour Welfare Fund (LWF) deduction and remittance support within payroll software is a critical compliance check.

Income Tax Act 2025 and Digital Trust

The Income Tax Act 2025 framework emphasizes enhanced employer reporting and accurate deduction of Tax Deducted at Source (TDS). Payroll software that facilitates seamless employer reporting, proof-of-investment submissions, and accurate generation of tax-related documents (like Form 16 and Form 24Q) is fundamental to maintaining digital trust and ensuring compliance with evolving tax regulations.

Category Maturity /10

8/10 - The market offers mature solutions with strong automation capabilities for core payroll and statutory compliance. However, the nuances of the 50% Basic rule, specific state amendments, and the ever-evolving digital reporting landscape require diligent vendor selection and ongoing vigilance. The ability to handle complex F&F settlements within statutory timelines remains a key differentiator.

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.