2026 HR Guide to Salary Structuring in India: The 50% Basic Pay Rule and PF Compliance

Human Resources & Payroll

Restructure your payroll to align with India’s four new Labor Codes. Calculate the 50 percent wage threshold, standardize employee allowances, and ensure full statutory compliance for the 2026-27 fiscal year.

Human Resources & Payroll

A Guide to Minimum Wage in India in 2026

We address frequently asked questions that foreign hiring managers may have about minimum wages in India. In 2026, several states and jurisdictions have revised their rates, with Uttar Pradesh among the latest to increase its minimum wage ceiling.

Tax & Accounting

India’s Modern Gratuity Regime: Calculation, Taxation, and Statutory Compliance

Understand gratuity in India for FY 2026–27, including eligibility, calculation under the Code on Wages, and tax treatment under the Income-tax Act, 2025 and Rules, 2026, with exemptions and relief provisions.

Human Resources & Payroll

India Overtime Regulations under OSH Code 2020: What Employers Must Know

Understand India’s overtime regulations under the Occupational Safety, Health, and Working Conditions (OSHWC) Code 2020, covering legal mandates for double wages, updated work hour rules, and state-specific overtime guidelines.

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Economy & Trade

Economy & Trade

India-Romania Bilateral and Economic Ties: Trade Trends and Business Opportunities in 2026

Apr 22

We examine how India and Romania are strengthening their economic partnership in 2026 through increased diplomatic engagement and evolving trade dynamics, with expanding cooperation across trade, technology, and skills mobility.

 

Tax & Accounting

Tax & Accounting

Labor Compliance Calendar for Liaison Offices in India (FY 2026–27)

Apr 22

Liaison Offices (LOs) in India must follow the FY 2026-27 compliance calendar covering labor codes and the new income tax framework. Key requirements include RBI/FEMA reporting, quarterly TDS filings, and state-specific Shops & Establishments Act.

 

Legal & Regulatory

Legal & Regulatory

2026 HR Guide to Salary Structuring in India: The 50% Basic Pay Rule and PF Compliance

Apr 24

Restructure your payroll to align with India’s four new Labor Codes. Calculate the 50 percent wage threshold, standardize employee allowances, and ensure full statutory compliance for the 2026-27 fiscal year.

Industries

Industries

India's Semiconductor Sector: Tracking Government Support and Investment Trends

Apr 16

India’s semiconductor sector in 2026 is gaining momentum with the notification of Tata’s Dholera fab SEZ on April 9, 2026, supported by policy reforms, new investments, and expanding chip assembly and design capabilities.

 

HR & Payroll

HR & Payroll

2026 HR Guide to Salary Structuring in India: The 50% Basic Pay Rule and PF Compliance

Apr 24

Restructure your payroll to align with India’s four new Labor Codes. Calculate the 50 percent wage threshold, standardize employee allowances, and ensure full statutory compliance for the 2026-27 fiscal year.

 

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Dezan Shira & Associates is a pan-Asia, multi-disciplinary professional services firm, providing market entry, legal, accounting, tax, HR, technology and operational advisory to international investors.

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Asia Briefing publishes articles, magazines, and guides on doing business in Asia. Dezan Shira & Associates has produced the publication since 1999.

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