Home › Services › Payroll Management › Payroll Management in Navi Mumbai #1 CA in Navi Mumbai 📅 18 August 2026 10 min read Payroll Management forSmall Businesses in Navi Mumbai, Vashi & Thane The Maharashtra layer most payroll guides skip: professional tax in two forms, ESIC at 10 employees (not 20), Shop Act 2017, Labour Welfare Fund — and the compliance calendar you actually have to run, updated for the four Labour Codes effective November 2025. Professional Tax PTEC/PTRC ESIC Maharashtra Labour Welfare Fund Shop Act 2017 Code on Wages 2026 Form 24Q TDS 📌 Quick Answer Payroll management in Navi Mumbai means running obligations across four separate authorities on four different calendars — the EPFO, ESIC, the Income Tax Department, and the Maharashtra state government (professional tax + Labour Welfare Fund). The state layer is what most guides miss: ESIC applies in Maharashtra at 10 employees, not 20; professional tax requires two separate certificates (PTEC for the entity, PTRC for employee deductions); and the Labour Welfare Fund is a half-yearly filing that applies from 5 employees and is the obligation most often never filed at all. The four labour codes took effect on 21 November 2025, changing the definition of wages — a salary structure designed before that date needs review. 📋 In This Guide What payroll management in Navi Mumbai involves beyond salary processing Which payroll laws apply to a small business in Maharashtra How professional tax is calculated for Maharashtra employers When PF and ESIC apply in Navi Mumbai and Thane The Maharashtra Labour Welfare Fund — who must contribute The payroll compliance calendar for a Navi Mumbai employer Where payroll management most often goes wrong How Maharashtra payroll compliance has changed since 1991 Why businesses in Navi Mumbai, Vashi and Thane choose CA Nainit Savla Frequently asked questions Payroll management in Navi Mumbai carries a layer that generic Indian payroll guides skip entirely. Alongside the central obligations every Indian employer faces — provident fund, employees’ state insurance, salary tax withholding — a business operating in Vashi, Belapur, Kharghar or Thane also carries three Maharashtra-specific ones: professional tax in two separate forms, registration under the state Shops and Establishments Act, and a half-yearly contribution to the Maharashtra Labour Welfare Fund. Those state obligations are individually small in rupee terms and disproportionately easy to miss, which is precisely why they surface during inspections and due diligence. Add the four labour codes, which took effect on 21 November 2025 with Central Rules following on 8 May 2026, and a salary structure designed three years ago is unlikely to be compliant today. 5+Employees — Labour Welfare Fund kicks in 10+Employees — ESIC & Shop Act registration (Maharashtra) 20+Employees — Provident Fund (EPF) mandatory Day 1TAN and TDS obligation from first taxable employee What Does Payroll Management in Navi Mumbai Involve Beyond Salary Processing? Payroll management in Navi Mumbai involves six activities, of which paying salaries is only the most visible: structuring the salary to comply with the uniform wage definition; computing each statutory deduction on its own base; remitting deductions to four different authorities on four different calendars; filing monthly, quarterly, half-yearly and annual returns; maintaining wage registers and issuing wage slips; and provisioning for gratuity and bonus. The four authorities are what makes Maharashtra different. Central obligations go to the EPFO and ESIC, salary tax goes to the Income Tax Department, and professional tax and the Labour Welfare Fund go to the state. Each has its own portal, its own deadline and its own penalty regime. Our payroll management services are built around that four-way split rather than around the salary run itself. Which Payroll Laws Apply to a Small Business in Maharashtra? Seven bodies of law shape payroll management in Navi Mumbai, and they trigger at different headcounts. The table below is the version worth pinning above a desk. Obligation Trigger What It Requires TAN and Salary TDS First taxable employee Monthly deposit by 7th, quarterly return, annual salary certificate Shop Act Registration 10+ workers Registration under Maharashtra Act 2017; intimation only below 10 Professional Tax – PTEC The entity itself ₹2,500 a year, payable by 30 June Professional Tax – PTRC First salaried employee above the slab Monthly or annual remittance and return, depending on prior year liability Labour Welfare Fund 5+ employees Half-yearly contribution for periods ending 30 June and 31 December ESIC 10+ employees in Maharashtra 3.25% employer + 0.75% employee on gross wages up to ceiling Provident Fund 20+ employees 12% employee + 12% employer on basic plus dearness allowance 📌 Note: A business in Vashi with 12 people on the rolls is inside PF threshold but not yet obligated for PF — and already inside LWF, ESIC and Shop Act. Shop Act registration usually comes first in practice because banks and landlords ask for it before anyone has thought about payroll at all. How Is Professional Tax Calculated for Employers in Maharashtra? Within payroll management in Navi Mumbai, professional tax is two obligations wearing one name, and conflating them is the commonest error we see. A company needs both certificates — PTEC and PTRC — obtained at the same time through professional tax registration. PTEC Enrolment Certificate — Entity Tax The business entity pays on its own account ₹2,500 fixed per year Due by 30 June every year Applies to every Maharashtra employer No headcount test — applies from day one PTRC Registration Certificate — Employee Deductions Employer deducts from salaries and remits Monthly if prior year liability > ₹1 lakh Annual if prior year liability ≤ ₹1 lakh Higher exemption threshold for women employees Follows establishment address, not incorporation Maharashtra Professional Tax Slabs (Employee Deduction — PTRC) Monthly Salary → Deduction per Month Up to ₹7,500/monthNil ₹7,501 – ₹10,000/month₹175/month Above ₹10,000/month₹200/month (₹300 in February) Annual total (constitutional ceiling)₹2,500/year 📋 Multi-location note: Professional tax follows the establishment where the employee is engaged — not the address on your incorporation certificate. A business registered in Vashi with a working premises in Thane,