Statutory accuracy
Payroll rules change often and vendors rarely say how sure they are. This page lists each rule AdviHR applies, where it comes from and what is still open. Last checked 2026-10-03.
Wage ceiling ₹25,000 from the September 2026 salary month (₹15,000 before)
Basis: Gazette notification S.O. 5109(E) and PIB release 2314111.
Still open: AdviHR applies the new ceiling to the whole September salary. Whether a company treats the transition month differently is not yet configurable.
Form 24Q → 138, Form 16 → 130, Form 12BB → 124 from 1 April 2026
Basis: Income-tax Act 2025 and the Protean (NSDL) e-TDS specification for Form 138; Keka’s published compliance page uses the same numbers.
Form 138 text file for quarters 1 to 3
Basis: Built to Protean’s published specification and sample, and run through Protean’s own File Validation Utility 1.2. On a test file it passes every format and field check; the one message left is the check against the bank’s challan file, which needs a real challan.
Still open: Not yet filed on the TRACES portal. The quarter 4 format is unpublished, so a quarter 4 file cannot be built.
EPFO ECR 2.0 text file
Basis: Built to the ECR 2.0 layout (#~# separated, 11 fields, whole rupees) as described by several published guides.
Still open: EPFO’s own specification document was not reachable when we checked, and the file has not been uploaded to the live portal. Members aged 58 or over are flagged because pension contributions stop at 58.
Monthly contribution file (.xls)
Basis: Built to the portal’s template layout.
Still open: Not yet uploaded to the live ESIC portal.
Old and new regime slabs, 87A rebate, surcharge with marginal relief, 4% cess
Basis: Implemented from the Finance Act figures and checked against a separately written reference calculation in our test suite, including the surcharge boundaries.
Still open: Not reviewed by a chartered accountant.
Wages definition (50% rule) for PF, gratuity and leave encashment; fixed-term gratuity after one year
Basis: Code on Wages, 2019 and Code on Social Security, 2020, in force from 21 November 2025.
Still open: Companies can switch the wage rule off in settings if they apply it from a later date.
Maharashtra, Karnataka, Tamil Nadu, West Bengal, Telangana, Andhra Pradesh, Gujarat, Kerala, Madhya Pradesh, Odisha, Assam, Bihar, Jharkhand, Manipur, Tripura, Nagaland, Meghalaya, Mizoram and others
Basis: Compiled from Zoho Payroll’s state guide and cross-checked against greytHR’s published tables. Chhattisgarh’s exemption for salaried employees and Madhya Pradesh’s March instalment follow the state notifications as reported; Tamil Nadu’s Chennai slab was checked against the Greater Chennai Corporation’s circular.
Still open: Not verified against each state gazette. Sikkim, Meghalaya, Puducherry and Punjab were not independently checked, and Tamil Nadu and Kerala vary by local body.
Employee and employer amounts by state
Basis: Taken from Zoho Payroll’s guide.
Still open: Not checked against any state notification. It is off by default and each company turns it on.
NEFT, RTGS and IMPS salary list (CSV or Excel) and a letter to the bank
Basis: A bank-neutral list with the usual columns, checked for account, IFSC, name and the RBI payment limits (RTGS from ₹2,00,000, IMPS up to ₹5,00,000).
Still open: Banks use their own upload templates and we do not claim to match any one. There is no direct bank payout.
Formula, ₹20 lakh limit, one year for fixed-term employees, and a part-year counting only if it is more than six months
Basis: Payment of Gratuity Act and the Code on Social Security, 2020, as written. Earlier versions of our calculator rounded up at exactly six months; that is now corrected.
EPF administrative charge (0.5%, minimum ₹75) and EDLI administrative rate (0.01%) used for employer cost
Basis: Carried in the rule registry from earlier work.
Still open: Not checked against current EPFO notifications. The EDLI contribution itself (0.5% of PF wages) is shown on payslips.
Findings on processed payroll, with an optional AI summary
Basis: Each rule is covered by a test, and the statutory checks use the same rules payroll uses. The AI only rewrites findings; its figures are checked against them and names are never sent.
Still open: It does not recompute income tax from declarations. The AI summary is off unless the server has a key configured.
Sign-off on the statutory rule registry
Basis: The registry records the source of every figure.
Still open: No chartered accountant has signed it off yet.
Found a figure that is wrong or out of date? Tell us and we will check it, correct it and note the change in the changelog.