Mandatory compliance registrations for businesses across India — handled end-to-end by LEAP.
Under the Employees' Provident Fund & Miscellaneous Provisions Act, 1952, every establishment employing 20 or more persons must register with the EPFO. LEAP handles the end-to-end registration process so you're covered from Day 1.
The Employees' Provident Fund is a retirement savings scheme where both employer and employee contribute 12% of the employee's basic salary each month. Establishments with 20 or more employees are legally required to register within one month of reaching that threshold. Voluntary registration is permitted before that.
Once registered, the employer receives a PF Code (7-digit establishment code), which is used for all future compliance filings — monthly ECR (Electronic Challan cum Return), UAN generation, and annual returns.
Under the ESI Act, 1948, establishments with 10 or more employees (20+ in some states) drawing wages up to ₹21,000/month must register. ESIC provides medical, sickness, maternity, and disability benefits to covered employees.
ESIC (Employees' State Insurance Corporation) registration gives employees access to comprehensive social security benefits — medical care, cash sickness benefits, maternity benefits, disability coverage, and dependent benefits in case of work-related death.
Upon registration, the employer receives a 17-digit ESIC code. Each employee gets an IP (Insured Person) number and a digital ESIC card for cashless treatment at empanelled hospitals.
Professional Tax is a state-level tax levied on salary-earning employees and self-employed professionals. Employers must enrol under PTEC (Employer) and register their employees under PTRC (Employee deduction). LEAP covers PT registrations across all applicable states.
Professional Tax (PT) is a state-imposed tax on employment income. Employers must (a) enrol themselves as PTEC holders and pay ₹2,500 annually, and (b) register as PTRC deductors, deduct PT from employee salaries as per state slabs, and remit it to the state government.
States with PT: Maharashtra, Karnataka, West Bengal, Andhra Pradesh, Telangana, Tamil Nadu, Gujarat, Madhya Pradesh, Assam, Kerala, Meghalaya, Tripura, Sikkim, Bihar, Jharkhand, and Odisha.
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| ₹10,001 and above | ₹200 (₹300 in February) |
* Slabs vary by state. LEAP provides state-wise PT slab details on request.
Under the Contract Labour (Regulation & Abolition) Act, 1970, every Principal Employer engaging contract labour must obtain a Registration Certificate. Thresholds and procedures vary by state — LEAP manages multi-state CLRA registrations comprehensively.
Any establishment that engages workers through a contractor (contract labour) above the prescribed threshold must register as a Principal Employer. Separately, contractors employing contract workers must obtain a Licence from the licensing authority.
The minimum employee threshold for CLRA registration varies by state — from as low as 5 workers (Telangana) to 50 workers (Andhra Pradesh).
| State | Min. Threshold | Mode | Key Rule |
|---|---|---|---|
| Maharashtra | 20+ | Online | Maharashtra CLRA Rules, 1971 |
| Karnataka | 20+ | Online | Karnataka CLRA Rules, 1974 |
| Telangana | 5+ | Online | Telangana CLRA Rules, 1971 |
| Andhra Pradesh | 50+ | Online | AP CLRA Rules, 1971 |
| Gujarat | 20+ | Online | Gujarat CLRA Rules, 1972 |
| Tamil Nadu | 20+ | Online | TN CLRA Rules, 1975 |
| Delhi / Central | 20+ | Online | Central CLRA Rules, 1971 |
| West Bengal | 20+ | Offline | WB CLRA Rules, 1972 |
| Rajasthan | 20+ | Online | Rajasthan CLRA Rules, 1971 |
| Assam | 10+ | Offline | Assam CLRA Rules, 1971 |
LEAP maintains a complete PAN-India CLRA applicability matrix. Request the full state-wise list →
The Labour Welfare Fund is a state-level statutory contribution that provides welfare benefits — housing, education, medical aid — to workers. Each state has its own LWF Act with different contribution rates and payment frequencies. LEAP manages LWF compliance across all applicable states.
The Maharashtra Labour Welfare Fund Act, 1953 (and equivalent state acts) require employers to make periodic contributions to the state Labour Welfare Board. These funds are used to provide welfare amenities to workers — canteens, hostels, libraries, recreational facilities, scholarships, and health schemes.
LWF applies to all employees except those in managerial or supervisory capacity. The deduction is made from the employee's salary and a higher amount contributed by the employer.
| Who | Contribution per Period | Annual Total |
|---|---|---|
| Employee | ₹25 | ₹50 |
| Employer | ₹75 | ₹150 |
| Total per Employee | ₹100 | ₹200 |
Deduction dates: 30 June and 31 December. Returns due: 15 July and 15 January.
| Activity | Date |
|---|---|
| Half-yearly deduction (June period) | 30 June |
| LWF Return & remittance (June period) | 15 July |
| Half-yearly deduction (December period) | 31 December |
| LWF Return & remittance (December period) | 15 January |
Under the Building and Other Construction Workers (Regulation of Employment & Conditions of Service) Act, 1996, every establishment undertaking construction work must register. LEAP assists with employer registration under BOCW and the associated Welfare Cess compliance.
Any establishment that carries out building or construction work — including roads, bridges, canals, buildings, transmission lines, and renovation — and employs 10 or more construction workers must register under the BOCW Act. This covers both principal employers and contractors engaged in construction activities.
In addition to employer registration, employers must pay a BOCW Welfare Cess at 1% of the cost of construction to the State Building & Other Construction Workers Welfare Board.
| Cess Item | Detail |
|---|---|
| Cess Rate | 1% of cost of construction (excluding labour cost) |
| Due Date | Within 30 days of bill raised / payment received |
| Form | BOCW Cess Return (state-specific) |
| Penalty for non-payment | Interest + penalties under BOCW Cess Act, 1996 |
Every commercial establishment — shops, offices, hotels, restaurants, theatres — must register under the respective state's Shops & Establishment Act within 30 days of commencement. LEAP handles S&E registration across Maharashtra and all major states.
The Shops & Establishments Act governs working conditions in all commercial establishments — including shops, offices, warehouses, factories with fewer than 10 workers, hotels, restaurants, and entertainment venues. Registration gives the establishment its "Gumasta" or trade license equivalent, and is often required for opening a bank account or obtaining other business licenses.
Under Maharashtra's reformed S&E Act (2017), registration is done online and the certificate is permanent — no annual renewal, but amendments must be filed on any change in key details.